| 刘伟四.审计中实质性测试方案设计探讨[J].南华大学学报(自然科学版),2000,(1):.[.A Probe into A Design of the Substantine Test Programme in Audit[J].Journal of University of South China(Science and Technology),2000,(1):.] |
| 审计中实质性测试方案设计探讨 |
| A Probe into A Design of the Substantine Test Programme in Audit |
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| DOI： |
| 中文关键词: 实质性测试,审计方案,报表认定 |
| 英文关键词:Substantive test,audit programme,statement assertions, |
| 基金项目: |
| 刘伟四 |
| 中南工学院工商管理系!湖南衡阳421001 |
| 摘要点击次数: 676 |
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| 中文摘要: |
| 审计中实质性测试是审计人员收集证据的重要步骤 ,设计实质性测试方案应从审计目标、报表认定、测试方法等方面考虑 .本文从实例中提出了如何有效地设计实质性测试的思路 |
| 英文摘要: |
| The substantive test is one of important steps for auditors to collect proofs.The andit aim ,financial statement assertions and the test method must be taken into consideration for the design of the substantive test.Effective ways for the design are suggested in this paper. |
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