Audit Laboratory 4: Risk Control of Other Assurance Engagements

Author: Li Xiaohui
Publisher:
Publish Date: 2004-06-01
Features: "Audit Laboratory 4---Risk Control in Other Assurance Services" is designed to address the difficult issues, special matters, and assurance risks encountered by certified public accountants in numerous non-annual financial statement assurance services in practice. Due to the lack of relevant regulations, difficulties in distinguishing between audit responsibilities, accounting responsibilities, and regulatory responsibilities, this book provides a safe design through case studies to prompt certified public accountants to adopt risk control methods and techniques when performing other assurance services. The assurance services studied in this book include: 1. Related assurance services in asset verification and capital verification; 2. Dismissal audit services; 3. Liquidation audit services; 4. Judicial authentication services; 5. Profit forecast review services; 6. Income tax declaration review services; 7. Execution of agreed procedures on financial information; 8. Capital verification services.