Second: characteristics of systems of accounting and control system: depending on the characteristics of the accounting system and other control systems in which the Auditors of AASC determine the specific audit objectives. For example, the customer has a manual accounting system will have some specific goal other than the accounting system on the computer. As for the form of the craft, the accounting auditor focused aim on accuracy for mechanical items. As for the form of computerized accounting, the auditor must consider the level of reliability of the accounting system and other control systems also affects particular audit objectives.
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