subsequent discovery fo facts1 [AUD] Subsequent Event Subsequent period: from BS date to audit report date(last day of fieldwork) Subsequent period auditing procedures (PRIME) Post BS date events Rep letter Inquiry unusual adjustments Minutes Examine the last interim FS 1) Read the latest interim statements 2) Discuss with mgt a. existence of contingent liabilities b. significant changes in shareholder's equity items and long-term debts c. unusual .. 2024. 3. 9. 이전 1 다음 반응형
