應(yīng)對(duì)重大錯(cuò)報(bào)的評(píng)估風(fēng)險(xiǎn)是什么_2023年ACCA考試AA知識(shí)點(diǎn)
不管多么險(xiǎn)峻的高山，總是為不畏艱難的人留下一條攀登的路。acca被稱為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。今天整理了AA科目Responding to the assessed risks of material misstatement(應(yīng)對(duì)重大錯(cuò)報(bào)的評(píng)估風(fēng)險(xiǎn))相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Responding to the assessed risks of material misstatement-應(yīng)對(duì)重大錯(cuò)報(bào)的評(píng)估風(fēng)險(xiǎn)
【知識(shí)點(diǎn)】
Responding to the assessed risks of material misstatement-應(yīng)對(duì)重大錯(cuò)報(bào)的評(píng)估風(fēng)險(xiǎn)
Responding to the assessed risks of material misstatement-應(yīng)對(duì)重大錯(cuò)報(bào)的評(píng)估風(fēng)險(xiǎn)
The user auditor must determine whether sufficient appropriate audit evidence is available from records held at the user entity; and if not:
Perform further audit procedures to obtain sufficient appropriate audit evidence.
Use another auditor to perform those procedures at the service organization on the user auditor's behalf.
忘掉失敗，不過(guò)要牢記失敗中的教訓(xùn)。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。
注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第50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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