老師，外部審計師和內部審計師的職責有沒有具體總結版的知識點呢？外部審計師不用對fraud的探測負責嗎？只需要用審計程序發(fā)現(xiàn)error嗎？

Internal audit has two key roles to play in relation to organisational risk management: ? Ensuring the company's risk management system operates effectively ? Ensuring that strategies implemented in respect of business risks operate effectively As a significant risk management policy in companies is to implement internal controls, internal audit has a key role in assessing systems and testing controls. Internal audit may assist in the development of systems. However, its key role will be in monitoring the overall process and in providing assurance that the systems which the departments have designed meet objectives and operate effectively. It is important that the internal audit department retains its objectivity towards these aspects of its role, which is another reason why internal audit would generally not be involved in the assessment of risks and the design of the system.

2020-11-10 09:17:381回答

28.13為什么3不是協(xié)商技巧呢

2020-11-10 09:04:201回答

28.14為什么1可選，3不可選

2020-11-10 09:03:021回答

309 310 為什么309的COGS加的是movement 而310的COGS加的是FV變動后金額

p1是309的解答 p2 3是310的解答

2020-11-10 08:33:411回答

310算goodwill 為什么和66600掛鉤了呢 還有這個不是有個FV的調整嗎（note2） 為什么不用 還有這個note1中的1m 怎么用

2020-11-10 08:21:491回答

28.17為什么第三個可選第二個不可選呢

2020-11-09 23:38:041回答

投資評估

這題為什么選第四個，payback period不是忽略了回收期以外的現(xiàn)金流嗎，第二選項問題在哪里

2020-11-09 23:29:341回答

有效市場

第二小題如果是weak form efficient capital market 是在信息公布多久后才反應在股價上

2020-11-09 23:26:292回答

遠期匯率

這道題不應該是1美元兌換多少歐元，但是它空格前加了一個美元符號，我以為是要換成1歐元兌多少美元

2020-11-09 23:21:201回答

老師好 請問這道題為什么是4600+3000？

2020-11-09 22:42:211回答