assertion-level logic 断言级逻辑 ; 命题逻辑
Modeling of the Audit Risk Assessment Process at the Assertion Level Within an Account Balance …
对同一帐户审计风险评估过程的断定性建模 …塑造…
Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.
实质性程序是指用以发现认定层次重大错报的审计程序。
Risks sof material misstatement at assertion level can be further sub-divided into inherent risks and control risks.
认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。
应用推荐