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October 1,2008

the Engagement letter VS. the Representation letter

很多人弄不清楚Engagement letter、Representation letter的分別，以下為清楚的定義。希望對大家學習審計有幫助。

The contents of the Engagement letter
1) Management Responsibility
2) Auditor’s Responsibility
3) Other issues such as non audit services to be performed
4) Limitations of the audit and fees


The contents of the Representation letter
1)Financial Statements
2)Completeness
3)Measurement, Recognition and Disclosure
4)Subsequent Events Review
5)Additional events


Posted by juiminc at 樂多Roodo! │03:07 │回應(0) │引用(0) │職場專業
樂多分類：工作/職場 工具：編輯本文
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