Confirming understanding（證實理解）是什么_2021年ACCA考試AA知識點
堅持不懈的勞動，自然是苦事，但成功就是必經(jīng)之路。備考雖苦，但結果會甜！今天小編已經(jīng)把ACCA考試AA知識點整理好了，大家快來學習吧！
【內(nèi)容導航】
Confirming understanding 證實理解
【知識點】
Confirming understanding 證實理解
Confirming understanding 證實理解
· If the auditors believe the system of controls is strong, they may choose to test controls to assess whether the controls have been operated effectively.
· In order to confirm their understanding of the control systems, auditors will first carry out walk-through tests.
· This is where auditors pick up a transaction and follow it through the system to see whether all the controls should be in existence were in operation regarding that transaction.
今天多一份拼搏，明天就會多幾份歡笑。勤奮靠的是毅力，而不是嘴上說說。所以同學們還是要努力復習，爭取早日考過ACCA考試哦~
注：以上內(nèi)容來自Joyce老師基礎精講班第24講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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