Page 5 - eBook Audit Of Financial Statement Components

ABSTRACT

Audit of Financial Statement Components contains seven chapters covering the topics of
auditing the components of financial statements. This eBook is a compilation of explanations

on the audit procedures on the auditing of financial statements components, covering the

audit procedures on revenue, expenditure, current asset, non-current asset, current liability,

non-current liability and equity. It covers the aspects of the test of controls, substantive

procedures, assertions and audit procedure on each of the stated components of financial
statements.

ABSTRAK

Audit of Financial Statement Components mengandungi tujuh bab merangkumi topik-topik
pengauditan ke atas komponen-komponen penyata kewangan. eBook ini adalah kompilasi

penerangan prosedur-prosedur audit terhadap pengauditan komponen-komponen di dalam

penyata kewangan yang meliputi prosedur audit ke atas hasil, belanja, aset semasa, aset

bukan semasa, liabiliti semasa, liabiliti bukan semasa dan ekuiti. Ia merangkumi aspek-aspek
berkenaan ujian kawalan, prosedur substantif, penegasan dan prosedur audit berkaitan

setiap komponen yang telah dinyatakan di dalam penyata kewangan.

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