與采購和其他費用有關(guān)的審計程序是什么_2023年ACCA考試AA知識點

來源：東奧會計在線責編：田彤2023-03-28 09:14:41

目標如燈塔，指引航程；奮斗為帆槳，乘風破浪。acca考試科目有15門，同學們需通過13門才能獲得領(lǐng)取acca證書的機會。今天整理了AA科目關(guān)于Audit procedures in relation to purchases and other expenses(與采購和其他費用有關(guān)的審計程序)的知識點，具體內(nèi)容如下。

【內(nèi)容導航】

Audit procedures in relation to purchases and other expenses-與采購和其他費用有關(guān)的審計程序

【知識點】

Audit procedures in relation to purchases and other expenses-與采購和其他費用有關(guān)的審計程序

Inspect a sample of purchase invoices to ensure they agree to the amount posted to the general ledger.

Compare expenses making up administrative expenses to the PY charge and to expectations on a line by line basis. Investigate any unexpected fluctuations.

Enquire of management whether there are any unsettled claims or obligations arising before the year end and ensure these are provided for.

Recalculate accruals and prepayments to gain evidence that other expenses are not over or understated.

再長的路，一步步也能走完，再短的路，不邁開雙腳也無法到達。行動是治愈恐懼的良藥，而猶豫、拖延將不斷滋養(yǎng)恐懼。以上就是為大家整理的acca考試相關(guān)知識點了。在備考期間，同學們要嚴格執(zhí)行學習計劃，學習基礎(chǔ)知識點。

注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第45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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