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美國CPA考點解析：分析性測試歸檔的要求
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
Analytical procedure documentation requirements:
分析性測試歸檔的要求
Auditor’s expectation
Factors considered in the development of expectation
Results of comparison of expectation to recorded amounts
Additional audit procedures performed in response to significant unexplained differences
Results of such additional procedures
Instructor’s tips:
Analytical review comparisons are based on expected plausible relationships among data. Differences do not necessarily indicate errors or fraud, but simply indicate the need for further investigation.
【我要糾錯】 責任編輯：小敏
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