Audit strategy(審計戰(zhàn)略)是什么_2023年ACCA考試AA知識點
在實現(xiàn)理想的路途中，必須排除一切干擾，特別是自己的妄念。acca被稱為“國際財會界的通行證”，含金量比較高。在備考期間同學(xué)們需要嚴格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點。今天整理了AA科目Audit strategy(審計戰(zhàn)略)相關(guān)知識點，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Audit strategy-審計戰(zhàn)略
【知識點】
Audit strategy-審計戰(zhàn)略
Audit strategy-審計戰(zhàn)略
The overall audit strategy shall:
(1) Set the scope, timing and direction of the audit.
(2) Guide the development of the more detailed audit plan.
(3) Be changed and updated as necessary during the course of the audit.
Auditor should:
(1) Identify the characteristics of the engagement that define its scope.
(2) Ascertain the reporting objectives to plan the timing of the audit and nature of communications required.
(3) Consider significant factors in directing the team’s efforts.
(4) Consider results of preliminary engagement activities.
(5) Ascertain nature, timing and extent of resources necessary to perform the engagement.
只顧眼前的利益，得到的只是短暫的歡愉；目標(biāo)高遠但也要面對現(xiàn)實。只有把理想和現(xiàn)實有機結(jié)合起來，才有可能成為一個成功之人。以上就是為大家整理的acca考試相關(guān)知識點，2023年9月acca考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第20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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