Audit strategy(審計戰(zhàn)略)是什么_2022年ACCA考試FM知識點
愿你不被歲月磨平棱角，不對世事消極抱怨，你所有的選擇都不是因為不得已，而是因為喜歡。acca課程有15門，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的資格。今天為同學(xué)們整理了FM科目Audit strategy(審計戰(zhàn)略)相關(guān)知識點，正在備考的同學(xué)們來看看吧，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Audit strategy(審計戰(zhàn)略)
【知識點】
Audit strategy(審計戰(zhàn)略)是什么
The overall audit strategy shall:
(a) Set the scope, timing and direction of the audit.
(b) Guide the development of the more detailed audit plan.
(c) Be changed and updated as necessary during the course of the audit.
Auditor should:
(a) Identify the characteristics of the engagement that define its scope.
(b) Ascertain the reporting objectives to plan the timing of the audit and nature of communications required.
(c) Consider significant factors in directing the team’s efforts.
(d) Consider results of preliminary engagement activities.
(e) Ascertain nature, timing and extent of resources necessary to perform the engagement.
有些事不是看到了希望才去堅持，而是因為堅持才會看到希望。以上就是為大家整理的ACCA考試相關(guān)知識點了，12月ACCA考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第20講
(本文為東奧會計在線原創(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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