Audit strategy（審計(jì)戰(zhàn)略）是什么_2022年ACCA考試AA知識(shí)點(diǎn)
當(dāng)一個(gè)小小的心念變成成為行為時(shí)，便能成了習(xí)慣；從而形成性格，而性格就決定你一生的成敗。acca考試備考正在進(jìn)行中，AA考試科目也是F階段比較重點(diǎn)的考試科目，今天東奧小編為大家整理了關(guān)于Audit strategy（審計(jì)戰(zhàn)略）是什么相關(guān)知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【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）是什么
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.
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注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第20講
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