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海邊強勁的主角 2020-2-18 12:59 AM

CUT - OFF TEST

請問審計裏面有邊幾種CUT OFF TEST?

公司層面裏面, 一般有無CONTROL 做CUT OFF TEST?
謝:smile_13:

LU001 2020-2-18 10:28 PM

Assets & Liabilities cutoff test

loopyyamkk 2020-2-20 04:19 PM

[quote]原帖由 [i]海邊強勁的主角[/i] 於 2020-2-18 12:59 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=514509405&ptid=28877643][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
請問審計裏面有邊幾種CUT OFF TEST?

公司層面裏面, 一般有無CONTROL 做CUT OFF TEST?
謝:smile_13: [/quote]
公司層面裏面, 昅住貨倉出庫跟住發票(in sequence no. & date):smile_35:

LU001 2020-2-20 06:55 PM

買資產同借錢, 有cutoff要做, 如果件資產唔係本年度, 就當借人地, 要book入liabilities

fb2d905c69ae04 2020-2-21 04:03 PM

[quote]原帖由 [i]海邊強勁的主角[/i] 於 2020-2-18 12:59 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=514509405&ptid=28877643][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
請問審計裏面有邊幾種CUT OFF TEST?

公司層面裏面, 一般有無CONTROL 做CUT OFF TEST?
謝:smile_13: [/quote]


有sales cutoff, purchase cutoff,同埋search for unrecorded liabilities。

AomoriSnow 2020-2-24 07:27 AM

[quote]原帖由 [i]LU001[/i] 於 2020-2-18 10:28 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=514552350&ptid=28877643][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
Assets & Liabilities cutoff test [/quote]
你真好勁啊!所以去做listed co audit? 跟住就被C0?
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