Application controls(應(yīng)用控制)是什么_2021年ACCA考試AA知識(shí)點(diǎn)
在成長的路上,我們突破的不是現(xiàn)實(shí),而是自己。只有突破了自己,結(jié)果才會(huì)是你所想要的。今天小編已經(jīng)把ACCA考試AA知識(shí)點(diǎn)整理出來了,一起學(xué)習(xí)吧!
【內(nèi)容導(dǎo)航】
Application controls 應(yīng)用控制
【知識(shí)點(diǎn)】
Application controls 應(yīng)用控制
Application controls 應(yīng)用控制
The purpose of application controls is to:
? Establish specific control procedures over the accounting applications.
? Provide reasonable assurance that:
All transactions are authorized and recorded.
All transactions are processed completely, accurately and on a timely basis.
Four categories of application controls
? Input controls
? Processing controls
? Output controls
? Master files and standing data controls
成功不是因?yàn)槁斆?,而是因?yàn)楦矣诮邮芘c嘗試!想干的人永遠(yuǎn)在找方法,不想干的人永遠(yuǎn)在找理由!如果真的想拿下ACCA考試,不付出努力可是不行的哦~
注:以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第25講
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