accaF8实质性审计程序总结大全(共12页).docx

精选优质文档-倾情为你奉上Substantive procedures Additions and disposalsAdditions Obtain a breakdown of additions, and agree to the non-current asset register to confirm completeness of plant & equipment (P&E) .1.具体的breakdown 与固资帐比查完整性 Select a sample of additions and agree cost to supplier invoice to confirm valuation. 2.抽样与发票核对查价值 Verify rights and obligations by agreeing the addition of plant and equipment to