tag:blogger.com,1999:blog-4425878502991016229.post4107849166580396280..comments2024-01-05T21:16:21.892+08:00Comments on Bittermelon 苦中作樂: Materiality Vs. Risk: 外審與內審在概念上的重要分別bittermelonhttp://www.blogger.com/profile/15057938126377984688noreply@blogger.comBlogger5125tag:blogger.com,1999:blog-4425878502991016229.post-19301210375738132142020-04-09T21:20:57.854+08:002020-04-09T21:20:57.854+08:00很多客戶說他們不會盤點固定資產,因為唔過MAT LEVEL
除了因為公司PP寫了要盤之外,有沒有原因...很多客戶說他們不會盤點固定資產,因為唔過MAT LEVEL<br />除了因為公司PP寫了要盤之外,有沒有原因要盤呢?<br />嘻嘻https://www.blogger.com/profile/01465715070340422205noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-75306595092996879802009-05-24T16:17:51.192+08:002009-05-24T16:17:51.192+08:00thank you for your reply!thank you for your reply!Schmuckhttps://www.blogger.com/profile/14507059946168263495noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-76494876529685371672009-05-22T10:26:17.175+08:002009-05-22T10:26:17.175+08:00Hi Schmuck,
內審要抽幾多samples,這要睇用之前做過了什麼工夫.如果之前有做Anal...Hi Schmuck,<br />內審要抽幾多samples,這要睇用之前做過了什麼工夫.如果之前有做Analytical analysis去highlight邊到有potential problem的話,因為抽sample時已經係potential problem area嗰到抽,所以samples可以抽少d. 又如果找到audit finding 的話,為了加強報告的說服力又會抽番多d. 如果之前乜都無做過,通常10隻8隻sample走唔甩. 假如你抽到2個samples,2個都有問題的話,我會抽多幾隻confirm. 如果抽到20個samples但只有2個有問題的話,找出這2個exception的原因,如果不涉及control design的本質,那可以考慮放過佢。<br />^^bittermelonhttps://www.blogger.com/profile/15057938126377984688noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-44587100879655488792009-05-21T23:03:38.780+08:002009-05-21T23:03:38.780+08:00想問一下
是否內審測試不需要抽很多samples?
因為內審係睇下internal control ...想問一下<br />是否內審測試不需要抽很多samples?<br />因為內審係睇下internal control work唔work<br />假如我抽到一兩個sample 都有問題, 即代表問題存在, 對否?<br />但唔抽多d, 又如何知道結果反映緊事實?Schmuckhttps://www.blogger.com/profile/14507059946168263495noreply@blogger.comtag:blogger.com,1999:blog-4425878502991016229.post-27321709161895724332009-05-21T22:59:04.403+08:002009-05-21T22:59:04.403+08:00此留言已被作者移除。Schmuckhttps://www.blogger.com/profile/14507059946168263495noreply@blogger.com