阶段网课f8zb米粒22寒假复习sep2021to june

Chapter13Auditnot-for-profitorganizationsandsmall PartEReviewand Chapter14Auditreviewand Going Overallreviewofthefinancial Chapter15 Overallreviewof考试时间：3（答题时间）+10（读考试指南时间部题分总3*5*2题总PassOveralPartAAuditframeworkandChapter1StatutoryauditandotherAssuranceservicesAssuranceEngagement-Anassuranceengagementis (practitioner)expressesaconclusiondesignedto ofconfidenceoftheintendedusers,otherthantherespo comeoftheevaluationormeasurementofasu lecriteria.Criteria标准Report报告EvidenceSubjectmatter对象ThreepartyTypesofassuranceReasonablePositiveassuranceReasonableassuranceisnotabsoluteas thereareinherentlimitations（固 chresultintheauditorforminganopiniononevi therthanconclusive(说服性的而意见方式：Inouropinionthefinancialstatementsgiveordonotgiveatrueandfairasawholearefrommaterialmisstatement,whetherduetofraudorerror.Audit-审计(具体有财报审计、工程审计、离 、审计等等Limited(Negative)意见方式：Nothinghascometohis thattheF/Scontainsmaterialmisstatements.ReviewofF/S wEngagement2400ForecastStatutoryauditF/Saudit)法定审计(法定审计也可以叫财报审计，是众多审计中的一TheobjectiveofStatutoryaudit（FSThepurposeofanauditistoenhancethe usersinfinancialCRESTofStatutory

The Asthebasisforth quiretheauditortoobtainreasonableassurance(s evidence)aboutwhetherthefinancialstatements(notinternalcon earefrommaterialmisstatement,whetherduetofraudorerror.外审 Auditorresponsibilitiesregardingdetectionof Fraudincludesfraudulentfinancialreporing（编 ropriationofassetsManagementandthose reventanddetectAuditorsshould tappropriateauditTheauditorisresponsible ntainprofessionalscepticismthroughputtheaudit,butsomefraudmaynotbedetecting.虽然审计师在审计全程有责任保持职业怀疑，但有些CompliancewithlawandregulationsTheauditorisnotresponsibleforpreventnon- keintoaccountoflegalandregulationframeworDirecteffectonthefinancials uldobtainsufficientappropriateauditevid比如：Taxorpension Indirecteffectonthefinancialstatements,theauditorshouldperformspecifiedauditprocedures(一般通过询问等方式）.hygieneregulationsenvironmentRightofexternalAccesstoallinformationofwhich Additionalinformationtheauditorm Unrestrictedaccesstop omwhomtheauditordeterminesitnecessarytoobtChapter2 ernancetembywhichcompaniesaredirectedandGeneralmeeting11理BOD董事PrinciplesofcorporateTheboardshouldestablishprocedurestomanagerisk,overseetheinternalcontrolframework,inordertoachieveitslong-termobjectiThosechargedwith ernance(TCWG过程中，可简单理解为TCWG=Boar

ACCAOverallAtleasthalfoftheboardshouldbecomprisedofnon-executivedirectors(NED).Non-executivedirectorsaredirectorswhod avedaytodayoperationalresponsibilityforthe.Theyar softheoraffiliatedwithitinanyotherAlldirectorsincludingN -electionatregularintervalsnotexceedingthreeTheroles hiefexecutiveshouldbesplitedandnot dualandshouldnotbeformerchiefexecutive.TheChair mustbeindependentwhentheyareRemunerationcNodirectorshouldbeinvolvedinsettingtheir Thenon-executivedirectorsshoulddecideon noftheexecutives.Thefinancedirectororchairman non-NED’sremunerationmustbefi hichisnotrelatedtoThe redtoincludeasignificantaimedat mance,likeshareAuditAtleastthree eofwhomshouldhaverelevantfinancialThechairoftheboard/financialdirectorshouldnotbea Responsibilityinmakinga mendationonthea andremovaloftheexternalauditors.Thefinancedirectorshouldproduce getspresentthistoeithertheaudit Furtherconsiderationshoul aninternalauditfunction.Bothcostsandbenef AuditResponsibilityofauditMonitoringtheintegrityoftheReviewingthe’sinternalMonitoringandreviewingthe alauditLiaisewithexternal theappointmentandremovaltheext muneration.审计对外审的只有 oringtheexternalauditor’sReview ffectivenessoftheexternalaudit oftheexternalauditorto on-auditBenefitofauditBringconsiderableexternalexperienceThefinancedirectorwillbenefitas eswiththeauditItwillhelpto lreportingoftheImprovethe toftheImprovethe rnalEnsuringthe oftheexternalCommunicationwithThosechargedwithernance(治理层 TCWG可以简单理解成BoardofdirectorsResponsibilitiesofThestrategicdirectionofthePromotionofgoodcorporateObligationsrelatedtoth ty.ThisincludesoverseeingthefinancialreportingprTheestablishmentand internalImplementationofcontrolstopreventanddetectfraudandCompliancewithapplicablelawandMatterstobecommunicatedtoTheauditorshouldexinthenned eauditaswellastheauditAnykeyauditrisks geshouldbeAnysignificantdefi ntrolsystemidentifiedshouldbeAnysus ficantdifficultiesencounteredareidentifiedduringtheauditChapter3InternalTheultimateresponsibilityofinternalcontrolsistheboardof proceduresofinternalcontrolandregularlymonitorinter doesnotrequiretoestablishanint utshouldreviewtheneedforinternalauditdepartme standbenefitshouldbeconsidered.BoardBoardofUltimateresponsibilityofAuditReviewtheworkof

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management.Usuallyappointedbythe Withnomaterialitylevelbeing Materialitylevelset nning(may fBPPQ16-责人。（Theareresponsibleforthepreventionanddetectionofeinternalfunctionmayassistthedirectorsinthis,theDecember Theroleofinternalaudit 范围广Theinternalauditorsco itsusingsubstantiveproceduresandtestsofcontrolsind ascash,inventoryandpurchasingforexample.(与外审一样)ValueformoneyEg:Theinternalauditdepartmentcouldrevieeovercapitalexpendituretoverifyiftherightitemsarepurchasedatanappropriate andcompetitiveprice.Reviewoffinancial/operationalEg:Theinternalauditdepartment purchasingprocessaswellPerformITsystemEg:Theintern undertakeareviewoverthecomputerFraudEg:Theintern itdepartmentcouldinvestigateanyspecificcasesofedfraudaswellasreviewthecontrolsincetoprevent/d ctfraudTheinternalauditorscouldalsoexamine andOutsourceofinternaldepartmentCostmayProvideIfredundancy, LessunderstandoftheriskfacedbytheLesscontroloverthequalityofoutsourceIncreasetheindependenceofinternalauditUsingtheworkofinternalauditors使用Sincesomeoftheworkperformed tmentmayoverlapwiththoseoftheexternalauditor possiblefortheexternalauditortorelyontheworkoftheiStepDeterminewhethertheworkoftheinternalauditfunctioncanbeInternalauditor’sobjectivity(内审的客观性)-ConsiderthestatusofIAtowhomtoThelevelofcompetenceWhethertheinternalauditfunctio approach(includingquality StepDeterminethe heworkofIAfunctioncanbeTheThe specificworkperformedortobeThe atworktotheauditstrategyandauditThedegreeofjudgementinvolvedinevaluationofaud internalauditorsDirectassistanceInvolvemaking Relateto itorshavebeenChapter4ProfessionalFundamentalprinciplesIntegrityStraightforwardandHonest）Objectivitynotallowbiaswithout Professionalcompetence 勤勉尽责（应有的关注Professional 在没有客户同意的情 将信息给第或谋取私利，除非以下情况Obligatory法定情形(必须得说)MoneylaunderingterrorismordrugtraffickingAcourtorderorsummons传VoluntaryProtectthemember'sinterests（Contrarytothepublicinterest有害Disclosureistonon-ernmen utorypowerstocompeldisclosure.向受到Disclosureis *Needn’ttoreport Acodeofprofessionalethicsallowsaprofessionalaccountanttoapplyfundamentalethicalprincipletoagivensituation(在给定情境 基础道德原则)otherthanprescriptiveethicalrules（而不是具体的 anditencourageprofessionalaccountantstothinkab compliance.(属于职业倡Self-interestSelf-reviewAdvocacy Intimidation 外在压力（自我PublicPublicinterestentity公共利益实体所有的上市公司（publicSelf-interestthreatFinancialinterests(eg: DisposingoftheRemovingtheindividualfromtheClosebusinessrelationshipeg:jointventureselfinterest间接:DisposingoftheRemovingtheindividualFamilyandal rest间接:Immediate enceoverthe’sfinancialpositionRemoving dualfromtheRecruitment替客户进行招聘-有可能认识的人 interest间接:intimidation&familiarity)MustnotmakemanagementdecisionsfortheAuditfirmsshouldnotprovidearecruit ntiftheservicerelatesSearchingfor,orUndertaking eEmploymentwithan itfirmtos(直接:selfinterest,间接:familiarity,intimadation Assistant-reviewtheManagerorpartner-ModifyingtheauditPartneronmittee(直接:s intimadation&ity)Forpublicinterestentities,key ntasaTheaudithasissue entscoveringaperiodofnotlessthan12months;TheindividualwasnotanauditteammemberwithrespecttotheauditofthosefinancialstatementsEg：ABkeyauditB20194A20182019报告出具后(20204g.Temporarystaff接:selfinterest间接:self-StaffmustnotSettingegicTakingilityforthepreparationandfairpresentationoftheTakingresponsibilityfordesigning,tainingHireanddismissingemployeesReportingtothosehalfofDecidingwhichorotherthirdpartiestoMarch/June4C所谓管理者职责是指站在管理者的角度帮助公司来做 外审决定对内审工作的依赖 理层做的，故该选项不相Giftsand est间接:Unlessthevalue pitalityistrivialandinconsequentialafirmoramemberofanauditteamshoutaccept.除非trival（金额很小），否则没有任何safeguard，只LoansandguaranteesBankorothersimilarinstitutionNormal Notabankorsimilarinstitution（Shoul rguaranteearrangement-mustn’t）Lowballing低价竞Demonstratethat dtimeareallocatedtotheComplyingwithallapp auditingstandards,guidelinesandqualitycontrolOverduefees逾期(指auditfeeGenerally,thefirmwillrequirethefeestobepaid ArrangeanadditionalreviewDiscusstheseissues Ifnecessary,Contingentfees或 Contingentfeesarefeescalculatedonapredeterminedbasisrelatingtothe eortheresultoftheworkperformed.Nosafeguard,canonlybasedonworkHighpercentageoffees比例过高( t,间接:Forlisted 的15%时，则需要执行以下程序

iveyears)中超过总Disclosethistothose Arrangeforare erbyanexternalprofessionalaccountantorbyaregu canbeeitherbeforetheauditopiniononthesecondyear'sfi entsisissueda'pre-issuancereview')orafteritisissued(a'postissuancere ')外部机构进行审阅separateRecentservicewithanaudit（toauditRemovethatindividualfromtheengagementPrepareaccountingrecordsandfinancialbliceseparateteamofnon-auditstaffperformtheValuationForlistedorpublic st,notpermittedtoprovidevaluationTaxationservice税务服务TaxreturnpreparationPermitedaslongasmanagementtakes TaxListedorpublicinterest Mustnot Useseparateteamofnon-auditstafftoperformtheservice.Taxnning&Taxa /Assistanceintheresolutionoftaxdisputesmaybypermitted(self-review,advocacy)Maynotifdependonaccountingtreatment.Useseparateteamofnon-auditstaffInternalauditserviceIfrelatedtoinernalcontrolorListedorpublicNotlistedorpublicMust Usesepa teamofnon-auditstaffto ITsystemsservices信息系统服务General,ITsystemworkforaud ernalcontrolorfinancialreportingisnotdeemed snomanagementresponsibilityisassumedbytheaIfrelatedto lListedListedorMustNotlistedorpublicUseseparateperformnon-auditstaff Familiaritythreata.HavinganforaafamiliaritythreatFor :sanengagementpartner/keyauditforsevenyears,theyrotatedofftheauditforfive/twoyears.Duringtime,theycannotbeontheauditteamandcannotconsultauditteamonanyissuesthatmayaffecttheengagementgeneralindustryEngagementIndividualresponsibleforengagementqualityKeyaudit23接受礼品或者折扣（重大时不可接受）Self-interest间接:之前的审计的跳槽到客户那里(直接:Self-interest间接:AdvocacythreatAdvocacythreatsariseinthosesituat promotesapositionoropiniontothepointthatsubs Representinganaud axenquiry在法律或税务咨询中Apartner beanemployeeoffirmasGeneralcounselforlegalaffairs nt.不能在客户单位担任法律顾问Auditortopro theirsharesforastockexchangelisting没有IntimidationthreatThreatofremovalofThreatofnotbeing mentsifdisagreewithaccountingPressuretoreduc heextentofworkperformedinordertoreduceDisclosingtotheauditcommitteethenatureandextentofRemovingspecificaffectedindividualsfromtheAdditionalprofessionalaccountantontheResignifthreattoo1313 iiiii-14上市公司，审计收入连续两年超过15%可以继续审计，但需向治 iii)关键与客户的财务iii)关键与客户的财务 关系密切，很有可能导致后续审计过程中不客观，存1iiiself-interestfamiliarityChapter5AcceptingauditIssuesIssuesbeforeWhetherthereisatscompliancewithACCA’sCodeofEthicsandWhethertheyarecompetenttoperformtheworkandwhethe appropriateresourcesavailable,aswellasanyspecial requiredfortheauditofthepotential.TheyneedtoconsiderthereputationConsiderthelevelofriskandwhet eisadequateinrelationtotheriskofauditinCommunicatewithPreconditionsfortheaudit 提条件（只有先决条件满足才可以接受新客户PreconditionsfortheWhetherthefinancialreportingframeworktobeappliedinthepreparation’sfinancialstatementsisWemustobtaintheagreementofmanageme itsresponsibilityforthefollowing:Preparingthefinancialstat htheapplicablefinancialreportingframeworkInternalcont ablethepreparationoffinancialstatementswhicharefr Toprovideaud accesstoallrelevantinformationforthepreparationofthefinancialstatements..Ifthepreconditionsarenotpresent,theauditorshallnot EngagementletterPurposeofAnengagementl greementofthetermsoftheauditengagementbetwee dmanagementorthosechargedwithernance.Confirmingthatthereis monunderstandingbetweentheauditorandmanagement,andhelpstoavoidmisunderstandingswithrespec otheaudit.ContentofengagementMustObjectiveandscopeofaudit（F/STheresponsibilitiesoftheauditor（获 Theresponsibilitiesof 有重大错报风险Financialreporting 准则Expectedformand MaySomematerialmisstatementsmaynotbeArrangementsregardingthenningand nceofBasisonfees（只能按工作量Factorswhichwouldindicatethatan nexistingauditshouldberevised需要对现有 ArecentchangeofAsignificant eentity’sAchange Achangein ryQualitycontrolatafirmQualitycontrolatafirm passestheFirmandleadershipresponsibilitiesforPromotingaculturewherequality HumanRecruitingandretraini abilities,competence,andcommitmentto rmengagementsinaccordancewithprofessionalstan oryrequirements（加强人员培训）EngagementImplementingpoliciesandprocedurestoensurequalitycontrolatheindividualengagementlevel（每个项目更强的质量）Evaluatingqualitycontrolprocedurestoens andeffectiveandarecompliedwith(EngagementDirection指导Supervision监督Review复核Consulation询问ResolutionofdisputesDirection指导Partnersarerequiredtoholdameetingwi amtodiscusstheaudit,inparticulartherisksassociatedwithth Supervision监督Theauditissup gementpartner,butmorepractical teambyseniorstafftomorejuniorstaff.总体是项 Thesuperviso uldkeeptrackoftheprogresstoensurethatheaudittimetableisappropriateConsiderthecompetenceandcapabilitiesofThesupervisorshouldaddressanysignifi consideringtheirsignificanceandt Review复核（组内复核Thesupervisorshoul tedbytheassistants,consideringifthework lusionsandbeenproperlyThesupervisorsh ignificantmattershavebeensolvedandbeenEnagementqualitycontrolreview项目质量复核（组外复核Engagementqualitycontrolreviewsarerequiredforauditsof tiesandanyotherengagementswheretheauditfirmhasdetermined ewisrequired上市公司以及认为有必要的都需Forlistedaudits,theengagement Thefirm’sindependenceinWhetherappropriateWhetherauditrssupportstheconclusionsAuditnntheRiskassessment(Auditrisk&response) PartBAuditInternalcontroloperates

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PartDOverallreviewoffinancialIssueChapterPartBnningandriskChapter6Auditstrategy,auditnning AuditAudityAuditstrategy总体审计策略Theoverallauditstrategys directionoftheaudit,andguidesthedevelopmentoft auditn.WhetherthefinancialinformationtobeauditedhasbeenpreparedinaccordancewithTowhatextentauditevidenceobtainedin itsforthewillbeWhethercomputer-assistedaudittechniq andtheeffectofITonauditTheavailabilityofkeyWhetherthere finalDirection审The lityfortheaudit.重要性水平的确认（高中低Audit 划（细致Thenature,timingandextentoffurtherauditproc OtherTimetableofnnedauditAllocationofworktoAudit Materialityforth ntsasawholeandperformancemateriality-到具TheimportanceofDevoteappropriateattentiontoimportantIdentifyandresolvepotentialproblemsonaPerformedinaneffectiveandefficientmann budgetrestraints)Selectionofengagementteam levelsofcapabilitiesandFacilitatingtheAssisting,whereapplicable, ationofworkdonebyInterimandfinal Interim

Final收集形成审计意 toidentifymajar toidentifymajarTestinternalSInterimTheinterimauditisthatpartoftheauditwhichtakescebeforetheyearend(财报截Purpose:Tocarryoutproceduresthatwould erformattheyearendbecauseoftimeconstraints.Workatthisvisittendstofocus internalcontrols.Thereisnorequir terimaudit;factorstoconsiderwhendecidingupo cludethesizeandcomplexityofthealongwiththee internalcontrols.TypicalDiscussionswithmanagementontherecentchanges the(Preliminary)ticalprocedurestoidentify ingandtestingofinternalFinalaudit终审Thefinalauditwilltakeceafte deswiththeauditorformingandexpressinganopinio ntsforthewholeyearsubjecttoaudit.TypicalSubstantive ntbalancesand tical rCountComfirmationofTR,TP,ReviewsubsequenteventsafterthereportingGoingconcernFinalImpactofinterimauditworkonInterimauditcanassistin ttersatanearlystageandeofthecontrolstestin uringtheinterimauditwillimpactthelevelofsubstantivetestingtobeund Ifthecontrolsoperateeffectively,reducethelevelofdetailedsubstantiveMaterialityMisstatementsareconsideredtobematerialifthey,individually egate,reasonablybeexpectedtoinfluencetheeconomicBoththeamount(ty)andnature(quality)o bothneedtobeconsidered.Thedeterminationofmaterialitywill gementandwilldependonthelevelofauditrisk.。Thehigherthe ueofmaterialitywillMaterialityfortheF/Sasawhole报表总体的重要性水平有时也叫“overallmateriality”简称OM5ofprofitbeforetax,1oftotalrevenueorlPerformancematerialityPMPerformancematerialityisnormallyset rallmaterialitytoreducetheriskthatthetotaloferrorsin disclosuresdoesnotintotalexceedoverallmateriality.Determine fessionalTheperf lisaffectedbytheauditor'sunderstandingoftheentityand extentofmisstatementsidentifiedinpriorauditsPM一般受到 对企业的了解及以前识别的错报（通常以前识别的错报越多实Auditation（Auditfile/WorkingThe mends7yearsasa Informationcontainedinworking deavailabletothirdpartieswithoutthepermissionoft ThereasonforItprovides fkeyItprovides ordancewithAssisttheengagementteamtonandperformtheItenablesseniorteammemberstodirect,supervise auditItenablesqualitycontrolreviewstobeChapter7RiskassessmentandresponsestoassessedAuditRiskAuditRiskistheriskth rexpressesaninappropriateauditopinionwhenthefinancialstatementsarmateriallymisstated.审计风险是指会计报表存在重大错误，而会计师审计后审计意见的可ComponentsofauditriskAuditAuditRisk=InherentRisk*ControlRisk*DetectionIR*CR，合称重大错报风险（Riskof=ntrol* 披E出DRiskofmaterialF/SMore1.1.1Inherentrisk内控未防止或识Eg：FraudAssertionAuditInherentriskisexistbeforeconsiderationofanycontrolsandisus ffectbythenatureoftheentity.Develoorofferingnewproductsor ofAccountingmeasurementsthatinvolveEventsortransactionsthat Controlrisk控制风险Theriskthatamisstateme tementcouldoccurnotpreventordetectbyinternalcontrolo Changesintheinformationtechnology(IT)InstallationofsignificantnewITsystemsrelatedtoDetectionTheriskthattheauditorshaveperformed butdonotdetectamisstatementanditcouldbemateDetectionriskissub- andnon-samplingrisk.Samplingrisk auditordoesnot,andcannot,examineallavailablee msauditproceduresonasampleofitems. estheriskthattheauditor'sproceduresdonotdetectmateriaglmisstat ntduetofactorsotherthanthesampletested.FactorsFactorswhichincreasenon-samplingriskAuditor'slackofTime/Lackof UnderstandingthetRiskassessmentInquiriesObservationandyticalSourceofPermanentauditPreviousCurrent cialAssessingtherisksofmaterialWhentheauditorhasobtainedanunderstandin allassesstherisksofmaterialmisstatementinthefinancia ingsignificantrisks.F/Sassertions报表层 ncialAssertionlevel 题Respondingtothe OverallresponsesProfessionalskepticismisanattitudethatincludesaquestioni eingalerttoconditionwhichmayindicatepossiblemisstatementdue acriticalassessmentofauditevidence.Responsesattheassertionlevel具体TOC&Substantive apter9,10具体学Grossprofitmargin=Gross一般如果没有价格重大的变化，毛利率理论上 不变Increase,说明Revenueoverstated或 Decrease,说明Revenue Receivabledays=TradeIncreases,TRmayoversta derstatedwriteDecreaseTR Inventory les tated,后续需关注write understated,后续需关注Payabledays /costofsalesIncreases,payblemayoverstated,有可能说明公司有，无法偿付负债， Decreases,payablemayunderstated,后续需 Currentratio=Currentasset/CurrentliabilityQuickratio(Acidtest)=(currentasset-invDecreases,有可能公司有流动性 concern有问题。AuditriskInventoriesrequiresthatcostsincludedinvaluin ndservicesshouldonlybethoseincurredinbringinginventorytoitsp dcondition.存货成本只包 ,不包含generalLowerofNRV& Underthestan thecostofanassetincludesitspurchasepriceanddirectlyattributablecosts Maintenance&保养，维修和升级成本的会计准则（ ted$15mrefurbishingtheirexistingne）：符合资本 Iftheexpenditureisincapitalnatu herwise,itshouldbeexpensedasrepairs.IntangiblePantent商标Thestandardrequires purchasingpantentshouldbecapitalizedintointangibleassets,R&D(Research&Thestandardrequiresresearchcoststobeexpensedtoprofito coststobecapitalizedasanintangibleasset.Advertisingcostcan’tbeincludedincurrentass operatingexpenses.(费不能资本化，Customerpaynon-refun ductscompletionShouldberecordedasdeferre therthanrevenue,otherwise, ewouldbeoverstated.正确做 错误做 SaleswithreturnRevenueand ccountedfortotheextentthatforeseestha urned.Forthegoodswhichmaybereturned,the ndliability.Ifthegoodsarenotreturned,thenthisliabilityis nueis %可能退货情况，并及时记录为负正确做 错误做 Revenue venueRefundliability5 Refund Offermulti- Provisionor be 可能支付或金额无法可靠计量-Contigent不做账，披露即可Multi-yearservicingfeeShouldberecordedasprepaymentrathe ,expensewouldbe NoticeoflegalProvisionor e 可能支付或金额无法可靠计量-Contigent不做账，披露即可Issueirredeemablepreferenceshares（公 股）-shouldberecordedasequityratherthanliabili Preference10,000股，票面 $1,实Issuesharewithpr 溢价）-Sharecapitalandpremiumshould10,000股，票面 $1,实长于1年的借款在每年末要把本年将一年 分类至Currentliability，否则会影响财GoingGoingconcern有不确定 ds（在收到货之前就向对方付款，计入预付账款Payment Receivedgoods Accrual(TradeReceivedgoods,butbutnotgoodsAuditRisk&responsesAudit

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ouldbe ewillneedtoberemoved,therwise,therevenuewouldbeoverstated.Ifthereareissueswiththequality, NRVmaylowerthancost,soinventorymaybeovervalued.Asthereislegalactionfromcustomer,aprovisionorcontingentliabilityshouldrecognized,otherwisecontingentliabilit

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Extendedpostyear-endcashreceiptstestingandreviewgedreceivablereporttoassessthereasonablenessofawnanceforawithmanagementfortherationalaintaininganallowanceandostyearcashreceiptassessthebtainaco