Set tolerable misstatement and assess erent rIs Phase I 图18-3 for accounts payable Assess control Phase accounts payable 应付账款余额 Design and perform tests of 明细测试的方法 controls and substantive tests of transactions for Phase ll the acquisition and payment cycle Design and perf analytical procedures for Phase lll the acquisition and payment cycle Design tests of details Audit procedures of accounts payable Sample size balance to satisfy balance-related 「 Items to select Phase Ill audit objectives Tmins ng
图 18 -3 应付账款余额 明细测试的方法