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Article NO. Content

Title：

Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant  CH

Amended Date： 2022.12.27 
Article Content Content Search Article No. Search Amended Article Legislative History Chinese
Article 13 At the beginning of an audit, a CPA shall first make the following checks by taking sufficient data for that purpose:<br/>1.Check vouchers against supporting source documents on an item-by-item basis.<br/>2.Check vouchers against journal entries on an item-by-item basis.<br/>3.Check vouchers against subsidiary ledger entries on an item-by-item basis.<br/>4.Check journal entries against general ledger entries on an item-by-item basis.<br/>5.Check the sum of account balances in each subsidiary ledger against the balance in the control account in the general ledger.