Audit documentation（審計文件）是什么_2022年ACCA考試AA知識點
不要太在乎自己的長相，因為能力不會寫在臉上。你的努力終將美好。關(guān)于ACCA考試的AA知識點小編已經(jīng)準備好，好好學(xué)習(xí)，堅持??！
【內(nèi)容導(dǎo)航】
Audit documentation審計文件
【知識點】
Audit documentation審計文件
Audit documentation審計文件
Importance of audit documentation
(1) Provides evidence of the auditor’s basis for a conclusion about achievement of the overall objective.
(2) Provides evidence that the audit was planned and performed in accordance with ISAs and other legal and regulatory requirements.
(3) Assists the engagement team to plan and perform the audit.
(4) Provide details of work done for future reference.
(5) Assists team members responsible for supervision to direct, supervise and review audit work.
(6) Enables the team to be accountable for its work.
(7) Allows a record of matters of continuing significance to be retained.
(8) Enables the conduct of quality controls reviews and inspections.
(9) Encourage a methodical approach.
過去的靠現(xiàn)在忘記，將來的靠現(xiàn)在努力，現(xiàn)在才最重要。學(xué)好現(xiàn)在的每一刻才是王道！對于ACCA考試，希望同學(xué)們可以認真學(xué)習(xí)，早日取得證書才是王道！
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第21講
(本文為東奧會計在線原創(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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