查看完整版本 : 對住KP班人真係好無奈

iccatcat2014 2020-3-20 09:59 AM

對住KP班人真係好無奈

班所謂的AM同SM真係:smile_39::smile_30::smile_30:

sprewell820 2020-3-20 10:26 AM

KP多on9 ger,冇計

許健輝 2020-3-20 11:15 AM

預左加啦.......又寸又xx丫麻.......:smile_30::smile_30:

LU001 2020-3-20 06:42 PM

係咪做substantive test要D你冇ge野:loveliness:

通天教卓不凡 2020-3-20 10:22 PM

*** 作者被禁止或刪除 內容自動屏蔽 ***

poorsa2 2020-3-24 11:19 AM

點解係AM同SM? 班ger ger仔呢?

cpasowhat 2020-3-26 08:29 AM

[quote]原帖由 [i]iccatcat2014[/i] 於 2020-3-20 09:59 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=516077673&ptid=28941675][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
班所謂的AM同SM真係:smile_39::smile_30::smile_30: [/quote]
真人真事
1. 典解purchase vouching test唔係in sequence嘅
2. 典解contingent Liability對唔到落ledger
3. 間公司年收入幾千萬 狂問5萬蚊other income係乜 點解會有?

coria 2020-3-26 03:47 PM

正常入得去都係8大 u in accountancy, 依家請人鬆手左,或者in 既hr只問性向不問技能?

awongyuk 2020-3-27 12:32 PM

[quote]原帖由 [i]cpasowhat[/i] 於 2020-3-26 08:29 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=516358322&ptid=28941675][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

真人真事
1. 典解purchase vouching test唔係in sequence嘅
2. 典解contingent Liability對唔到落ledger
3. 間公司年收入幾千萬 狂問5萬蚊other income係乜 點解會有? [/quote]


Those AMs and SMs asking such things must not be promoted from their abilities or experience.....

74x 2020-7-25 08:45 AM

[quote]原帖由 [i]cpasowhat[/i] 於 2020-3-26 08:29 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=516358322&ptid=28941675][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

真人真事
1. 典解purchase vouching test唔係in sequence嘅
2. 典解contingent Liability對唔到落ledger
3. 間公司年收入幾千萬 狂問5萬蚊other income係乜 點解會有? [/quote]

劣幣驅走良幣

劣幣上位,良幣失業

dpoon 2020-7-25 06:16 PM

佢地唔係junior
問1同3未必要in sequence/要你即刻答到other income係咩
更常見佢地問呢D係要了解清楚你個system同control,

係auditing入面有materiality既concept, 但公司做accounting唔可以有,
例如賺上千萬既公司, 如果真係會check唔到5萬蚊other income係咩, 咁佢個accounting cycle出左好大問題, 可能仲有management fraud, 佢就要pinpoint呢個問題, assess佢audit既risks同presumptions仲係咪valid

通常D高級人會問低級問題, 佢地唔係要個數, 而係要睇下fundamental野有無唔妥,
唔係咁straight forward

當然, 有時候佢地真係低能, 但真係要小心, 因為有時候分唔出係低能定扮低能

[[i] 本帖最後由 dpoon 於 2020-7-25 06:20 PM 編輯 [/i]]

Babi789 2020-7-25 11:30 PM

[quote]原帖由 [i]dpoon[/i] 於 2020-7-25 06:16 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=522247402&ptid=28941675][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
佢地唔係junior
問1同3未必要in sequence/要你即刻答到other income係咩
更常見佢地問呢D係要了解清楚你個system同control,

係auditing入面有materiality既concept, 但公司做accounting唔可以有,
例如賺上千萬既公司, 如果真係會check唔到5萬蚊other income係咩, 咁佢個accounting ... [/quote]


1同3 唔明點解關system and control事 :smile_41:,就算 ledger中寫得唔清楚,都會搵返張單,或問取supporting documents,除非,公司遲遲都未能提供文件或解釋 :L

[[i] 本帖最後由 Babi789 於 2020-7-25 11:33 PM 編輯 [/i]]

dpoon 2020-7-29 05:08 AM

[quote]原帖由 [i]Babi789[/i] 於 2020-7-25 11:30 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=522261810&ptid=28941675][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
1同3 唔明點解關system and control事 :smile_41:,就算 ledger中寫得唔清楚,都會搵返張單,或問取supporting documents,除非,公司遲遲都未能提供文件或解釋 :L [/quote]

其實你講得ARM, 只要俾到個合理解釋, 一切irregularities都唔係無得解, 但呢個就係重點, 如果俾唔到合理解釋, 即係presumption可能本身唔valid, 個risk base要重新assess.

Audit係推理, 如果基礎上就已經出問題, testing做得幾靚仔都無用.

多數情況出irregularities都係因為有野misunderstand左, 問清楚理解番, doc好個新story就無事, 但少數真係出左事, 影響可大可小, 所以有時D野唔問唔得, 係negligence
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