Risk assessment process是什么_2023年ACCA考試AA知識點
想要有空余時間，就不要浪費時間。acca是國際注冊會計師證書，報考門檻低，含金量比較高。近年來報名acca考試的人越來越多。在備考期間，同學們需鞏固基礎(chǔ)知識點，多做歷年真題，爭取一次通過。今天整理了AA科目Risk assessment process(風險評估流程)相關(guān)知識點，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Risk assessment process-風險評估流程
【知識點】
Risk assessment process-風險評估流程
Risk assessment process-風險評估流程
ISA 315 requires auditors to obtain an understanding from the following six aspects:
(a) The classes of transactions that are significant to the FS.
(b) The procedures by which those transactions are initiated, recorded, processed, corrected, transferred to the general ledger and reported in the FS.
(c) The related accounting records, supporting information, and specific accounts in the FS.
(d) How the information system captures events and conditions that are significant to the FS.
(e) Controls surrounding journal entries.
(f) The financial reporting process used to prepare the entity’s FS, including significant accounting estimates and disclosures.
只要不放棄嘗試，你就不算失敗。以上就是為大家整理的acca考試相關(guān)知識點，2023年9月acca考試在即，同學們要抓緊時間復(fù)習。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第22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(zhuǎn)載)
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