Understand internal control 图18-2 acquisitions and cash disbursements Assess planned acquisitions and cash disbursements 采购与付款循环中的符合 性测试与实质性测试的方 法 Evaluate cost-benefit of testing controls Design tests of controls Audit Procedures and substantive tests of transactions for Sample size acquisitions and cash disbursements to meet Items to select transaction-related audit objectives Timing图 18 - 2 采购与付款循环中的符合 性测试与实质性测试的方 法