[Entries] 무엇을 찾아야 하나?- Unsupported vs Unrecorded 차이
- 미국회계사 공부/Evidence (AUD)
- 2019. 12. 30. 21:49
What an auditor has to do?
■For Unsupported entries in the ledger,
○Tracking Directions:
A sample of entries in the ledger → Source Document
■For Unrecorded entries in the ledger,
Select and trace Original source documents.
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