Accounts Payable Accounts Payable may have less audit significance, as suppliers will normally raise any problems. However, it is important to establish that liabilities are neither understated nor overstated.

 
  • 應付款審計的重要性可能比較小,因為供貨商通常會(huì )出現這樣或那樣的問(wèn)題。然而,保證負債既不被低估又不被夸大卻非常重要。
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