Risk assessment process是什么_2023年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-08-01 09:26:33

想要有空余時(shí)間，就不要浪費(fèi)時(shí)間。acca是國(guó)際注冊(cè)會(huì)計(jì)師證書，報(bào)考門檻低，含金量比較高。近年來報(bào)名acca考試的人越來越多。在備考期間，同學(xué)們需鞏固基礎(chǔ)知識(shí)點(diǎn)，多做歷年真題，爭(zhēng)取一次通過。今天整理了AA科目Risk assessment process(風(fēng)險(xiǎn)評(píng)估流程)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Risk assessment process-風(fēng)險(xiǎn)評(píng)估流程

【知識(shí)點(diǎn)】

Risk assessment process-風(fēng)險(xiǎn)評(píng)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.

(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(shí)點(diǎn)，2023年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

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(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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