應對重大錯報的評估風險是什么_2023年ACCA考試AA知識點
不管多么險峻的高山,總是為不畏艱難的人留下一條攀登的路。acca被稱為“國際財會界的通行證”,含金量比較高。今天整理了AA科目Responding to the assessed risks of material misstatement(應對重大錯報的評估風險)相關知識點,一起來看看吧。
【內(nèi)容導航】
Responding to the assessed risks of material misstatement-應對重大錯報的評估風險
【知識點】
Responding to the assessed risks of material misstatement-應對重大錯報的評估風險
Responding to the assessed risks of material misstatement-應對重大錯報的評估風險
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,不過要牢記失敗中的教訓。以上就是為大家整理的acca考試相關知識點,2023年9月acca考試在即,同學們要抓緊時間復習。
注:以上內(nèi)容來自李亞婷老師基礎精講班第50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)