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National Transportation System (New Accounting Issues& Procedure RAP…
National Transportation System
Audit Plan
OFSL Risk CAS 315
Audit Risk=IR
CR
DR
Conclude on the risk
Materiality
According to CAS 320 User-Intention
Calculate the materiality based on Risk assessed
Performance Materiality
Audit strategy
Combined vs. Substantive
Multiple Locations
Changes over financial systems
Outsourcing Option
Quantitative
Qualitative
New Accounting Issues& Procedure RAP
R&D
Interest Expense
Billing
HFS Asset at Packaging Division
Bonus
Discontinue Division