m******t
发帖数: 1088 | 1 要求谈谈对目前 credit crisis的看法和auditors的作用。
views on the current crisis in the market and what role auditors can play in
resolving it.
想了一下，除了清算资产，好像也帮不了什么忙？
对auditing理解不深，请各位大侠指点一二。咔咔 |
S*******n
发帖数: 493 | |
s*****z
发帖数: 119 | |
m******t
发帖数: 1088 | 4 倒，看来也就是asset acessment的作用了。 |
h***s
发帖数: 588 | 5 risk 阿
(internal) audit and risk assessment/control |
c*********k
发帖数: 220 | 6 1.investment impairment (eg. MBS, loan assets, securities, derivatives, do
they assess their investment's value reasonably? do they disclose
appropriately?)
2.going concern assessment (do they has sufficient cashflow, can they
continuously borrow money from bank/financial institution)
3.Risk controls - do they have risk control implemented?
4. Cashflow classification. (eg. company may report the financing cashflow
as operating cashflow etc...)
5. Enhance internal control functions.
I was very |
m******t
发帖数: 1088 | 7 大牛呀，万分感谢。
cashflow
【在 c*********k 的大作中提到】
: 1.investment impairment (eg. MBS, loan assets, securities, derivatives, do
: they assess their investment's value reasonably? do they disclose
: appropriately?)
: 2.going concern assessment (do they has sufficient cashflow, can they
: continuously borrow money from bank/financial institution)
: 3.Risk controls - do they have risk control implemented?
: 4. Cashflow classification. (eg. company may report the financing cashflow
: as operating cashflow etc...)
: 5. Enhance internal control functions.
: I was very
|
y**b
发帖数: 72 | 8 1. Other than Temporary Impairement Guidence:
SFAS No. 115 paragraph 16
FSP Nos. FAS 115-1 and FAS 124-1
SEC Staff Accounting Bulletin Topic 5M
EITF Issue No. 99-20
SAS No. 92
2. Credit Ratings Guidence:
Moody's
Standard & Poor's
Fitch IBCA Duff & Phelps
3. Impairement Loan Guidence:
SFAS 114 |
m******t
发帖数: 1088 | 9 原来是板斧呀，难怪厉害。
cashflow
【在 c*********k 的大作中提到】
: 1.investment impairment (eg. MBS, loan assets, securities, derivatives, do
: they assess their investment's value reasonably? do they disclose
: appropriately?)
: 2.going concern assessment (do they has sufficient cashflow, can they
: continuously borrow money from bank/financial institution)
: 3.Risk controls - do they have risk control implemented?
: 4. Cashflow classification. (eg. company may report the financing cashflow
: as operating cashflow etc...)
: 5. Enhance internal control functions.
: I was very
|
m******t
发帖数: 1088 | 10 回答好专业，真牛人。仰视
【在 y**b 的大作中提到】
: 1. Other than Temporary Impairement Guidence:
: SFAS No. 115 paragraph 16
: FSP Nos. FAS 115-1 and FAS 124-1
: SEC Staff Accounting Bulletin Topic 5M
: EITF Issue No. 99-20
: SAS No. 92
: 2. Credit Ratings Guidence:
: Moody's
: Standard & Poor's
: Fitch IBCA Duff & Phelps
|
