audit planning（審計計劃）是什么_2021年ACCA考試AA知識點
人在旅途，難免會遇到荊棘和坎坷，但風雨過后，一定會有美麗的彩虹。ACCA備考的知識點就在這里，屏幕的你，快來學習吧！ACCA備考要努力，即便過程艱難，那也要堅持下去。
【內容導航】
audit planning 審計計劃
【知識點】
audit planning 審計計劃
audit planning 審計計劃
The planning process is to ensure that the engagement is performed in an effective manner.
ISA 300 Planning an audit of FS requires audit planning to:
(1) Help the auditor devote appropriate attention to important areas of the audit.
(2) Help the auditor identify and resolve potential problems on a timely basis.
(3) Help the auditor properly organize and manage audit so it is performed in an effective manner.
(4) Assist in the selection of appropriate team members and assignment of work to them.
(5) Facilitate the direction, supervision and review of work.
(6) Assist in coordination of work done.
世界上那些最容易的事情中，拖延時間最不費力。拖延癥要不得，尤其是在備考ACCA考試之時，小伙伴們一定要今日事今日畢，不可拖延呦！
注：以上內容來自Joyce老師基礎精講班第20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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