นอกจากการดูบทความนี้แล้ว คุณยังสามารถดูข้อมูลที่เป็นประโยชน์อื่นๆ อีกมากมายที่เราให้ไว้ที่นี่: ดูความรู้เพิ่มเติมที่นี่
Senior Auditor ทำอะไรบ้าง ต้องมีใบเซอร์พวก CPA, CISA, CIA หรือเปล่า เงินดีมั้ย สิ่งที่ท้าทายของตำแหน่งนี้มีอะไรบ้าง พร้อมข้อเสนอแนะ
Audit Testing Procedures: Vouching vs Tracing
What is a Vouch
This is an indepth discussion on what it truly means to vouch for another person.
If your on the fence, simply dont know or think you know…its worth a watch.
If you 100% know what a vouch is/means, no need to watch 🙂
The Difference between Tracing and Vouching
ZACH DE GREGORIO, CPA
In this video I discuss the difference between Tracing and Vouching. These are two definitions that you just need to memorize as an accountant. These are both procedures used by Auditors when they issue an opinion on financial statements. Tracing looks at a source document and traces it through the accounting system to its place on the financial statement. Vouching goes the opposite direction. Vouching starts with a number on the financial statement and finds the source document to support that number. The key is to understand the direction. Tracing provides evidence of completeness. Vouching provides evidence of occurrence. My tips for remembering these definitions is tracing starts with a t, which looks like an arrow. You shoot an arrow towards a bullseye, which for an accountant is the financial statement. So tracing is moving towards the financial statement. Vouching refers to when you vouch for someone. You start with the statement, and go find evidence to support that statement.
Neither Zach De Gregorio or Wolves and Finance Inc. shall be liable for any damages related to information in this video. It is recommended you contact a CPA in your area for business advice.
2022 CPA Audit Exam-Assertions-CPAexamTutoring.com-Darius Clark-i-75 Audit CPA Review
CPA Audit Exam requires a candidate to be familiar with audit assertions such as completeness, existence, rights and obligations etc. If you enjoyed this FREE CPA Exam Audit Video, go to CPAexamTutoring.com. and get on I75! Be sure to know the difference between a typical audit report for an issuer under PCAOB and an audit report for a nonissuer under SAS 134. Know when emphasis of matter paragraphs and other matters paragraphs are needed. Know which section of the report contains the opinion. Other popular audit reporting questions could come from compilation, reviews, preparations under SSARS, review and examination under SSAE, agreed upon procedures under SSAE, pro forma under SSAE, projections and forecasts under SSAE. Other audit terms that are commonly tested include materiality, performance materiality, inherent risk, control risk, detection risk, fraud risk, sampling risk, nonsampling risk, ratios, adjusting journal entries, assertions, transaction cycles, controls within the cycles, substantive tests, vouching, tracing, tests of controls, analytical procedures, sampling, tolerable misstatement, risk assessment, planning, internal control, evidence gathering, revenue, expenses, interim, control environment, monitoring, control activities, attestation, assurance, financial statements, expenditures cycle, revenue cycle, cash cycle, fixed asset cycle, payroll cycle, investments cycle, internal auditor, specialist, objectivity, independence, attest client, nonaudit services, information technology, generally accepted auditing standards, communication with governance, integrated audit, single audit, threats and safeguards, dual dating, completeness, existence, rights and obligations, presentation and disclosure, classification and understandability, valuation and allocation, accuracy and valuation, assets, liabilities, subsequent events, contingencies, positive assurance, negative assurance, limited assurance, disclaimer, qualified and unqualified opinion, unmodified opinion, adverse opinion, general ledger, source document, accounts receivable rollforward, subledger, compliance, noncompliance, predecessor auditor, documentation, working papers, partner, recurring, lead schedule, working trial balance, bank reconciliation, component auditor, service auditor, SOC 1, SOC 2, analytics, data, visualization, bank transfer schedule, kiting, lapping, bank confirmation, receivable confirmation, loan, covenant, bookkeeping, outsourcing, business combinations, equity method, stockholders’ equity, working capital, discount, premium, cash flow, accrual, accrued, losses, gains, bonds, leases, employee benefits, deposit in transit, outstanding checks, material misstatement, accounts payable, interest expense, line of credit, Sarbanes Oxley, deviation, further audit procedures, reporting framework, segregation of duties, inquire, observation, test counts, inventory, FOB shipping point, consignment, human resources, credit memo, debit memo, entity level controls, top down approach, centralized processing, decentralized processing, AICPA Code of Professional Conduct, member in practice, other member, member in business, conceptual framework, SEC, GAO, DOL, General controls, application controls, input controls, key audit matters, critical audit matters, scope limitation, misstatement, consistency, MD\u0026A, supplementary information, required supplementary information, annual report, interim reporting, alert, summary financial information, special purpose framework, specific elements, FASB, GASB, user auditor, service auditor, compliance, control deficiency, significant deficiency, material weakness.
นอกจากการดูหัวข้อนี้แล้ว คุณยังสามารถเข้าถึงบทวิจารณ์ดีๆ อื่นๆ อีกมากมายได้ที่นี่: ดูบทความเพิ่มเติมในหมวดหมู่Economy