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The process of auditing fixed assets in financial audit of asean

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Nội dung chi tiết: The process of auditing fixed assets in financial audit of asean

The process of auditing fixed assets in financial audit of asean

TABLE OF CONTENTTABLE OF CONTENT....................................................1ACKNOWLEDGEMENT.............................Error! Bookmark not d

The process of auditing fixed assets in financial audit of asean defined.LIST OF ABBREVIAT10NS...............................................6LIST OF FIGURES. TABLES.............................................7INTR

ODUCTION........................................................8Rationale for the research..........................................8CHAPTER 1....... The process of auditing fixed assets in financial audit of asean

...................................................10THEORETICAL FRAMEWORK ON AUDIT FIXED ASSETS IN FINANCIALAUDITS BY AUDITING FIRMS........... . . .

The process of auditing fixed assets in financial audit of asean

...................... 101.1. Features of Fixed assets cycle...............................101.1.1Definition and classification of fixed assets....

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The process of auditing fixed assets in financial audit of asean .2Accounting for fixed assets..............................141.1.3Internal control over fixed assets in enterprises..........211.2Audit objectives in

auditing fixed assets..................261.2.1Possible misstatements.....................................261.2.2Audit objectives...................... The process of auditing fixed assets in financial audit of asean

.....................271.3Sequence in auditing fixed assetsin financial audits......281.3.1Audit planning.............................................

The process of auditing fixed assets in financial audit of asean

281.3./. / Understand the client 5 business and industry..........291.3.1.2 Understanding internal control and assess control risk...31/. 3. /. 3 Perf

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The process of auditing fixed assets in financial audit of asean audit program......................331.3.2Audit implementation.......................................33/. 3.2.1 Performing tests of controls in audit

ing fixed assets....331ỉ. 3.2.2 Performing substantive tests in auditing fixed assets.........351.3.3Completing the audit............................. The process of auditing fixed assets in financial audit of asean

................401.3.3.1 Reviewing of audit files and evaluation of misstatements.................401.3.3.2Final analytical procedures...............

The process of auditing fixed assets in financial audit of asean

.....................411.3.3.3Subsequent events and going concern procedures.................421.3.3.5 Communicating with those charged with governanc

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The process of auditing fixed assets in financial audit of asean ................45PRACTICE OF AUDIT OF FIXED ASSETS IN FINANCIAL AUDITS

TABLE OF CONTENTTABLE OF CONTENT....................................................1ACKNOWLEDGEMENT.............................Error! Bookmark not d

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