[審計學]Three levels of assurance - 會計 Accounting - Discuss.com.hk

    2024-11-07 16:42

    Limited assurance 係較少保證, 如audit listed co 的interim report (中期報告), 按HKAS34, 只需要做condense f/s, disclosure 較少, 所以practitioner 睇既野較少, 只能比程度較低的assurance, report 唔會講good or bad, 如份野冇問題, 只會話 nothing come to my attention, 亦唔係用opinion, 而係用conclusion ...

    [審計學]Three levels of assurance - 會計 Accounting - Discuss.com.hk

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