Confirming understanding（證實(shí)理解）是什么_2021年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：孫茜2021-09-22 10:19:28

堅(jiān)持不懈的勞動(dòng)，自然是苦事，但成功就是必經(jīng)之路。備考雖苦，但結(jié)果會(huì)甜！今天小編已經(jīng)把ACCA考試AA知識(shí)點(diǎn)整理好了，大家快來(lái)學(xué)習(xí)吧！

【內(nèi)容導(dǎo)航】

Confirming understanding 證實(shí)理解

【知識(shí)點(diǎn)】

Confirming understanding 證實(shí)理解

· If the auditors believe the system of controls is strong, they may choose to test controls to assess whether the controls have been operated effectively.

· In order to confirm their understanding of the control systems, auditors will first carry out walk-through tests.

· This is where auditors pick up a transaction and follow it through the system to see whether all the controls should be in existence were in operation regarding that transaction.

今天多一份拼搏，明天就會(huì)多幾份歡笑。勤奮靠的是毅力，而不是嘴上說(shuō)說(shuō)。所以同學(xué)們還是要努力復(fù)習(xí)，爭(zhēng)取早日考過(guò)ACCA考試哦~

注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第24講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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