The importance of audit planning（審計(jì)策劃的重要性）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
夢(mèng)想一旦被付諸行動(dòng)，就會(huì)變得神圣。備考ACCA考試一定要提前做好準(zhǔn)備，了解考試內(nèi)容，東奧小編為大家準(zhǔn)備了ACCA考試AA科目知識(shí)點(diǎn)，希望能夠幫助到大家。
【內(nèi)容導(dǎo)航】
The importance of audit planning 審計(jì)策劃的重要性
【知識(shí)點(diǎn)】
The importance of audit planning 審計(jì)策劃的重要性
The importance of audit planning
·ISA 300 Planning an audit of FS requires audit planning to:
√Help the auditor devote appropriate attention to important areas of the audit.
√Help the auditor identify and resolve potential problems on a timely basis.
√Help the auditor properly organize and manage audit so it is performed in an effective manner.
√Assist in the selection of appropriate team members and assignment of work to them.
√Facilitate the direction, supervision and review of work.
√Assist in coordination of work done by auditors of components and experts.
·The planning process is to ensure that the engagement is performed in an effective manner.
滴水石穿，鐵杵成針。備考ACCA考試，制定好適合自己的學(xué)習(xí)計(jì)劃，腳踏實(shí)地備考。最后，預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)班第28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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