Tests of controls（控制測試）是什么_2022年ACCA考試AA知識點
成功醞釀在好的品質(zhì)中，不要松懈精神上的追求；演好自己的角色，做好職責內(nèi)的事情，防止輕易越位；一旦確定目標，就死死地盯著它；不要害怕競爭，沒有競爭，生存就失去了意義。acca考試備考正在進行中，AA考試科目也是F階段比較重點的考試科目，今天東奧小編為大家整理了關(guān)于Tests of controls(控制測試)相關(guān)知識點，趕快來看一下吧。
【內(nèi)容導航】
Tests of controls(控制測試)
【知識點】
Tests of controls(控制測試)是什么
Basic concepts
Control objectives: what objectives are the internal controls seeking to achieve.
Control procedures: the procedures that should be in place to ensure that the control objectives are achieved.
The control activities: all policies and procedures designed to ensure that management directives are carried out throughout the organization.
Tests of control: audit procedures designed and performed to evaluate the operating effectiveness of controls in preventing, detecting or correcting material misstatements in an assertion.
Auditors must establish what the accounting system and the system of internal control consist of.
時間是世界上一切成就的土壤。時間給空想者痛苦，給創(chuàng)造者幸福。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識點了，最后預祝大家順利上岸。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第25講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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