審計(jì)計(jì)劃的重要性是什么_2024年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：牛美琪2024-06-20 09:50:06

勞于讀書，逸于作文。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量很高。想要報(bào)名的同學(xué)們請(qǐng)?zhí)崆爸贫▊淇加?jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目The importance of audit planning（審計(jì)計(jì)劃的重要性）相關(guān)知識(shí)點(diǎn)，同學(xué)們一起來(lái)看看吧。

【內(nèi)容導(dǎo)航】

The importance of audit planning-審計(jì)計(jì)劃的重要性

【知識(shí)點(diǎn)】

The importance of audit planning-審計(jì)計(jì)劃的重要性

Adequate planning benefits the audit of financial statements in several ways:

? Helping the auditor to devote appropriate attention to important areas of the audit

? Helping the auditor to identify and resolve potential problems on a timely basis

? Helping the auditor to properly organise and manage the audit engagement so that it is performed in an effective and efficient manner

? Assisting in the selection of engagement team members with appropriate levels of capabilities and competence to respond to anticipated risks and the proper assignment of work to them

? Facilitating the direction and supervision of engagement team members and the review of their work

? Assisting, where applicable, in coordination of work done by experts

不大可能的事也許這天實(shí)現(xiàn)，根本不可能的事也許明天會(huì)實(shí)現(xiàn)。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2024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Ivan Yang老師23年基礎(chǔ)精修班第20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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