1 / 中英对照审计准则第1312号－函证
2017-5-3 15:29|hutupiol|材料应用|100%...ss of controls relevant to the assertion;
(2) The population of items subject to negative confirmation procedures comprises a large number of small, homogeneous account balances, traactio or conditio;
(3) A very low exception rate is expected; and
(4) The CPA is not aware of circum...
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