Audit documentation(審計文件)是什么_2023年ACCA考試AA知識點
人生只有創(chuàng)造才能前進(jìn);只有適應(yīng)才能生存。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(yán)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 documentation(審計文件)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 documentation-審計文件
【知識點】
Audit documentation-審計文件
Audit documentation-審計文件
Importance of audit documentation
(1) Provides evidence of the auditor’s basis for a conclusion about achievement of the overall objective.
(2) Provides evidence that the audit was planned and performed in accordance with ISAs and other legal and regulatory requirements.
(3) Assists the engagement team to plan and perform the audit.
(4) Provide details of work done for future reference.
(5) Assists team members responsible for supervision to direct, supervise and review audit work.
(6) Enables the team to be accountable for its work.
(7) Allows a record of matters of continuing significance to be retained.
(8) Enables the conduct of quality controls reviews and inspections.
(9) Encourage a methodical approach.
(5) Ascertain nature, timing and extent of resources necessary to perform the engagement.
每個人都是自己命運的舵手。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21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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