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
創作者介紹
創作者 juiminc 的頭像
juiminc

旅美熟姐日記@PIXNET

juiminc 發表在 痞客邦 留言(2) 人氣()