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申論題資訊

試卷:109年 - 109 輔仁大學_碩士班招生考試_會計學系:審計學#105744
科目:研究所、轉學考(插大)◆審計學
年份:109年
排序:0

申論題內容

2. According to the requirements of No. 70 of the Statements of Auditing Standards of the Republic of China, "Audit Evidences- Special Considerations about Inventories, Lawsuits and Claims, and Segmental Information," the auditor shall perform audit procedures to obtain sufficient and adequate evidence to ascertain the quantity and condition of ending inventory if the inventory is material. Please list the aforementioned required audit procedures.