论文代写：审计师
初步判断的第一步是建立基地。这个基础还用于确定与公司有关的量化判断。在建立基地后，下一个重要的是考虑定性因素，包括发票中的错误条目或与错报有关的公司过去的错误陈述和过去状况（Zapparoli等，2017）。第二步包括审计师应关注与未调整错误汇总（SUE）有关的错报。第三步与审计师对公司内部错报与初步重要性之间的比较有关。审计师需要考虑公司财务记录中错报的重要性。如果这种错报对公司而言是重大的，那么审计师必须对公司采取行动。如果错报是轻微的，那么在这种情况下，审计员必须在公司的帮助下进行更正。初步判断可以修改，但如果审计人员在审计期间发现任何此类信息，则这仅取决于审计师（Rose等，2017）。
论文代写：审计师
The first step in preliminary judgement is related to setting up a base. This base is further used to identify the quantitative judgement related to the company. After the setting up of base, the next important thing is the consideration of qualitative factors which include wrong entries in invoices or fraud related misstatement and past condition of the company in respect of misstatements (Zapparoli et al., 2017). The second step includes that the auditor should focus on the misstatements related to the summary of unadjusted errors (SUE). The third step is related to the comparison made by the auditor between the misstatement found within the company and the preliminary materiality. The auditor is required to consider the materiality of the misstatement found in the company’s financial records. If such misstatement is material for the company then the auditor is required to take an action against the company. If the misstatement is minor then in such situation, the auditor is required to make it correct with the help of the company. The preliminary judgement can be revised but this depends only on the auditor if the auditor finds any such information during the audit (Rose et al., 2017).
