Risk assessment process(風(fēng)險(xiǎn)評(píng)估流程)是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-05-30 09:16:02

人生就那么短，不要為了變成別人喜歡的樣子，委屈了自己。該開心時(shí)開心，想發(fā)泄就發(fā)泄。過(guò)好自己生活的第一件事，就是為自己而活。acca考試備考正在進(jìn)行中，AA考試科目也是F階段比較重點(diǎn)的考試科目，今天東奧小編為大家整理了關(guān)于Risk assessment process(風(fēng)險(xiǎn)評(píng)估流程)相關(guān)知識(shí)點(diǎn)，趕快來(lái)看一下吧。

【內(nèi)容導(dǎo)航】

Risk assessment process(風(fēng)險(xiǎn)評(píng)估流程)

【知識(shí)點(diǎn)】

Risk assessment process(風(fēng)險(xiǎn)評(píng)估流程)是什么

Understanding of the information system

ISA 315 requires auditors to obtain an understanding from the following six aspects:

1) The classes of transactions that are significant to the FS.

2) The procedures by which those transactions are initiated, recorded, processed, corrected, transferred to the general ledger and reported in the FS.

3) The related accounting records, supporting information, and specific accounts in the FS.

4) How the information system captures events and conditions that are significant to the FS.

5) Controls surrounding journal entries.

6) The financial reporting process used to prepare the entity’s FS, including significant accounting estimates and disclosures.

如果你不快樂，那就出去走走，世界這么大。風(fēng)景很美、機(jī)會(huì)很多、人生很短，不要蜷縮在一處陰影中。備考acca考試，一定要多學(xué)多練，切忌死記硬背，只有理解好了才能更好的記憶，以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第22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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