The risk of the business venture because of a joint venture to sell items which have been changed by technology or product popular reputations at risk because they are out of date. On the impairment of assets, those risks could have an important impact on the financial statements may be represented by a value higher or lower than the reality. × Gross difficulties estimating the value of items that require approval from only by experts. The auditor may be noted about the experience of expert knowledge, as well as the possibility that experts may corrupt display invalid data. × Joint venture might be saved due to errors and trading debt owned to pay for vehicles with associated complex requires a precise calculation, which would affect the financial statements, as well as broad subject matter including commercial debt holder entry cutoff should meet the installments period.× Entries that relate to trade accounts receivable and allowance doubtful accounts of acts may be a mistake because the business has a wide range of trade deals and the rest might have been related to rueangdokbia as a result, it is difficult and requires a precise discretion and expertise in evaluating such entry.× Entries related to warranty expenditure or expenditure relating to after-sales service, such as a list of expenses or any other repair service may be recorded and measured value as well as cutting the wrong amount.× Risk issues about the law because acts cannot return their cars sold drugs did not return to the supplier. Even if the law is approved it can be done, there may be an issue that is the subject matter in these cases that affect financial statements.× Product information disclosure of the remaining acts may be disclosed to the wrong information about the rights and obligations of the item because the item that would have been paid after payment for long periods of time. Business must disclose such information, and so on. The risk control because controlled undertaking within that fairly well. Therefore, the auditor may collect relevant evidence in little quantities. The auditor may audit focused on the buying cycle. The risk that may occur regarding the purchase order entry or settlement payment of creditors that is not approved. There is a duplicate posting, and revenue cycle associated with accounts receivable accounts receivable are standard measures of how. A repayment claim tracking of receivables that are appropriate, or enough? As well as the system for settlement of debt has reasonable completeness table of contents records documents, etc. 2. in the remaining count major matters that the auditor should consider the primary purpose of the audit review should focus on the subject of physical measurement and the value correctly. Internal control system of the warehouse, the auditor should review whether it is complete and sufficient to make a reliable test data that has been coming up? Check date and time. Is important because it is the movement of an item that is not constant. There are a variety of items and different values. The number of the warehouse should check the number of items on hand, all of the warehouses will cause the number of remaining trade school, accurate and complete. To appraise inventories of acts The auditor should consider the method of estimating the number of remaining items in order to obtain a correct measurement value. The cutoff period entries The auditor should cut the amount of goods on hand. From the document to get paid before the start of observations will cause data that is compliant with the installment period. The work of an employee stock plan that has an internal control system that is defined or not, as well as the results of counting, that is, there must be sufficient evidence and reliable or not.3. an auditor should ask management about the policy in the operations that are associated with such activity, including evidence from external experts, such as a lawyer or financial statements relating to the accounts of the old company and gather information about financial transactions involving such matters will provide evidence and the auditor should use their own discretion or to ask for cooperation from experts in evaluation of life, where there may be an applicable regulations. Then save it and reconcile accounts to make them aware of the errors that may occur.
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