Qhov kev ntsuam xyuas tseem ceeb yog dab tsi?
Qhov kev ntsuam xyuas tseem ceeb yog dab tsi?

Video: Qhov kev ntsuam xyuas tseem ceeb yog dab tsi?

Video: Qhov kev ntsuam xyuas tseem ceeb yog dab tsi?
Video: Tswv Yexus yog txuj kev qhov tseeb txuj sa 2024, Kaum ib hlis
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(e) Tseem ceeb txaus ntshai - Kev txheeb xyuas thiab txheeb xyuas pheej hmoo ntawm cov ntaub ntawv misstatement uas, nyob rau hauv lub tus kws tshuaj xyuas kev txiav txim, yuav tsum tau tshwj xeeb kev tshuaj xyuas kev xav. Page 4. QHOV TSEEB THIAB XAIV NTAWV RISKS NTAWM MASTERIAL MISSTATEMENT. Los ntawm kev nkag siab txog lub koom haum thiab nws ib puag ncig.

Tib neeg kuj nug, lub ntsiab lus ntawm kev soj ntsuam kev pheej hmoo yog dab tsi?

Kev soj ntsuam kev pheej hmoo (tseem hu ua residual pheej hmoo ) hais txog cov pheej hmoo tas ib tus kws tshuaj xyuas tej zaum yuav muab ib daim ntawv qhia tsis tsim nyog vim qhov tus kws tshuaj xyuas tsis tuaj yeem txheeb xyuas cov ntaub ntawv tsis raug vim yog kev ua yuam kev lossis kev dag ntxias.

Kuj Paub, qhov kev pheej hmoo tseem ceeb yog dab tsi thiab thaum twg qhov kev pheej hmoo tseem ceeb raug txheeb xyuas? Nyob rau hauv kev txiav txim raws li qhov uas txaus ntshai yog tseem ceeb txaus ntshai , tus auditor yuav tsum xav txog cov hauv qab no: Seb lub pheej hmoo yog a pheej hmoo ntawm kev dag. Seb tus pheej hmoo koom nrog tseem ceeb kev lag luam uas nyob sab nraud ntawm kev lag luam ib txwm muaj rau lub koom haum, lossis lwm yam zoo li txawv txawv.

Ib yam li ntawd, koj tuaj yeem nug, qhov chaw soj ntsuam tseem ceeb yog dab tsi?

Cov chaw soj ntsuam tseem ceeb yog cov account thaj chaw uas cuam tshuam tseem ceeb raws li ib lub koom haum cov ntaub ntawv nyiaj txiag. Rau cov no soj ntsuam thaj chaw , peb yuav tsum tau txaus, muaj feem xyuam thiab txhim khu kev qha kev tshuaj xyuas pov thawj los lees paub tias cov ntaub ntawv nyiaj txiag muaj tseeb thiab ncaj ncees.

Dab tsi yog hom kev soj ntsuam kev pheej hmoo?

Kev soj ntsuam kev pheej hmoo tuaj ntawm ob lub ntsiab txawv Source: Cov neeg siv khoom thiab Cov kws tshuaj xyuas lawv tus kheej. Cov txaus ntshai raug cais ua peb ntau hom : Inherent txaus ntshai , Tswj Kev pheej hmoo , thiab Kev Tshawb Fawb Kev pheej hmoo.

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