美国欧洲研究论文代写：库存周期与技术趋势
库存或库存本身具有中等水平的风险，因为有库存控制制度，因此存在中等水平的库存错报风险。存货管理系统产生的审计跟踪和存货的实物验证(Piercey, 2011)。在此风险评估案例中，在审计期间进行完整性断言，以检查库存是否经过物理验证并已正确记录。由于技术的迅速变化，库存的一些物品可能已经过时。
美国欧洲研究论文代写：库存周期与技术趋势
审计过程中应考虑的另一项主张是，即使存在过时的存货或项目，也极有可能夸大资产负债表上的存货。这就导致了Soundworld资产的高估和财务报表的错报。在此基础上，对Soundworld的库存进行审计时，应考虑分类和发生断言。
美国欧洲研究论文代写：库存周期与技术趋势
Inventory or Stock has medium level of inherent risk because inventory control system is in place therefore there is medium level of risk of inventory misstatement. Audit trails generated by inventory management system and physical verification of inventory (Piercey, 2011). In this risk assessment case, during audit completeness assertion take place in order to check that stock are physically verified and had been correctly recorded. There is possibility that some items in stock may be obsolete as technology has been changing rapidly.
美国欧洲研究论文代写：库存周期与技术趋势
Another assertion that shall be taken into account during audit is of occurrence as there is high chance of overstating the inventory in the balance sheet even when obsolete stock or items also present there. This leads to overstatement of assets of Soundworld and misstatement of financial statements. On the basis of this information, at the time of auditing stock of Soundworld, classification and occurrence assertions shall be taken into account.
