Audit strategy是什么_2022年ACCA考試AA知識(shí)點(diǎn)
人若志趣不遠(yuǎn)，心不在焉，雖學(xué)不成。學(xué)習(xí)就要一心一意的、腳踏實(shí)地的去付出。關(guān)于ACCA考試的AA知識(shí)點(diǎn)小編已經(jīng)準(zhǔn)備好，好好學(xué)習(xí)，堅(jiān)持住！
【內(nèi)容導(dǎo)航】
Audit strategy審計(jì)戰(zhàn)略
【知識(shí)點(diǎn)】
Audit strategy審計(jì)戰(zhàn)略
Audit strategy審計(jì)戰(zhàn)略
The overall audit strategy shall:
(1) Set the scope, timing and direction of the audit.
(2) Guide the development of the more detailed audit plan.
(3) Be changed and updated as necessary during the course of the audit.
Auditor should:
(1) Identify the characteristics of the engagement that define its scope.
(2) Ascertain the reporting objectives to plan the timing of the audit and nature of communications required.
(3) Consider significant factors in directing the team’s efforts.
(4) Consider results of preliminary engagement activities.
(5) Ascertain nature, timing and extent of resources necessary to perform the engagement.
懦弱的人只會(huì)裹足不前，莽撞的人只能引火燒身，只有真正敢的人才能所向披靡，不要畏懼學(xué)習(xí)上遇到的難題，學(xué)會(huì)即是成長(zhǎng)。對(duì)于ACCA考試，希望同學(xué)們可以認(rèn)真學(xué)習(xí)，早日取得證書才是王道！
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第20講
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