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Business, 22.07.2021 04:40 VanBrocklin8501

Trong 200 khách hàng thuê Bất động sản và dịch vụ liên quan với giá trị khoảng phải thu 321.791 trđ, Kiểm toán viên xác định có 20 khách hàng lớn với giá trị 48.295,65 trđ, vì vậy KTV đã thực hiện kiểm tra chi tiết, số liệu khớp đúng. Giả sử, số các khách hàng còn lại KTV quyết định chọn 20 mẫu để kiểm tra và phát hiện sai sót liên quan là 2.500 trđ, sai sót này DN đã thống nhất điều chỉnh, ngoài ra, khoảng dự phòng mà doanh nghiệp không đồng ý điều chỉnh là 12.000 trđ. Hãy phân loại các loại sai sót trong tình huống trên theo VSA 450, đồng thời, tính toán sai sót dự kiến kết hợp chưa được điều chỉnh trong tình huống

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Trong 200 khách hàng thuê Bất động sản và dịch vụ liên quan với giá trị khoảng phải thu 321.791 trđ,...
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