Audit objectives for cash（現(xiàn)金的審計(jì)目標(biāo)）是什么_2020年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：施美嬌2020-07-08 14:48:18

最可怕的敵人，就是沒有堅(jiān)強(qiáng)的信念。2020年ACCA備考正在火熱進(jìn)行中，為了幫助大家順利備考，東奧小編來為大家整理了以下知識(shí)點(diǎn)內(nèi)容，趕快來看一下吧。

現(xiàn)金的審計(jì)目標(biāo)_2020年ACCA考試AA知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Audit objectives for cash現(xiàn)金的審計(jì)目標(biāo)

【知識(shí)點(diǎn)】

Audit objectives for cash現(xiàn)金的審計(jì)目標(biāo)

Audit objectives for cash

Assertion	Audit objective
Existence	? Recorded cash balances exist at the period end.
Completeness	? Recorded cash balances include the effects of all transactions that have occurred.
Rights and obligations	? The entity has legal title to all cash balances shown at the year-end.
Accuracy, valuation and allocation	? Recorded cash balances are realizable at the amount stated.
Presentation and disclosure	? Disclosures relating to cash are adequate and in accordance with accounting standards and legislation.

這一秒不放棄，下一秒就有希望！堅(jiān)持下去就會(huì)成功！ACCA考試時(shí)間越來越近，希望大家能夠抓緊時(shí)間備考，爭取順利通關(guān)。

注：以上內(nèi)容來自Joyce老師基礎(chǔ)班第58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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