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(一)对于如何执行好监盘这一重要程序,许多会计师事务所和注册会计师可谓绞尽脑汁,其目的当然只有一个,那就是合理确定存货的数量和状况,降低审计风险这里面可是大有学问,从下面这个监盘故事中,我相信您能体会很多。我们要去的这家公司是一家老客户,他们声称已经在年底进行了存货的盘点工作,而且盘点的结果是没有什么差异。在此之前我并没有参加这家公司的审计,不过听同事们说过,这家公司是个不好弄的角,而且根据程序的要求,我也调用以前的审计档案看过,也知道其复杂与艰苦,但是若不亲历现场我是无论
(A) of the important procedures on how to implement a good monitoring, many accounting firms and certified public accountants can be described as brains, of course, only one purpose, that is, a reasonable inventory of the number and status of audit to reduce the risk inside there, but a lot Learning, from the following this monitoring story, I believe you can experience a lot. The company we’re going to is an old customer who claimed they had stocked their inventory by the end of the year and did not make any difference in counting. Before that, I did not participate in the auditing of this company, but after listening to my colleagues said that this company was a bad corner, and according to the requirements of the procedure, I also read the previous audit file and knew it was complicated And hard, but if I do not experience the scene I am no matter