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公司披露檢查清單 - Company Disclosure Checklist
公司披露檢查清單 - Company Disclosure Checklist


 
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Product Code: SOP-V-SD-0006M
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在審查過程中，會計師必須針對下列問題，就財務報告和會計責任向管理層提出問詢：(1) 執行分析性程序的過程中發現的重大意外差異，以及 (2) 為了辨別看似異常和可能暗示重大虛假陳述的個別項目而向管理層提出問詢。該檢查清單的作用是協助會計師確定並記錄向管理層提出的問詢。該檢查清單為會計提供空間，供其記錄在執行分析性程序的過程中針對其發現的重大意外差異而提出的問詢。

During the course of a review, the accountant is required to make inquiries of management with financial reporting and accounting responsibilities regarding (1) significant unexpected differences noted during performance of analytical procedures and (2) inquiries of management to identify individual items that appear to be unusual and that may indicate a material misstatement. This checklist serves to assist the accountant in determining and documenting the inquiries made of management. The checklist provides the accountant an area to document his or her inquiries relating to significant unexpected differences noted during the performance of analytical procedures.

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