Analytical procedures （分析性測試）是什么_2021年ACCA考試AA知識點
來源：東奧會計在線責編：楊柳2021-05-24 13:52:03
我的青春還在繼續(xù),，再多荊棘也要向前奔跑,。備考ACCA考試的小伙伴們一定要避免拖拉，不要輕易懈怠,，按計劃完成學習任務，積極參與ACCA備考中來。
【內容導航】
Analytical procedures 分析性測試
【知識點】
Analytical procedures 分析性測試
Analytical procedures 分析性測試
AP consist of evaluations of financial information made by a study of plausible relationships among both financial and non-financial data.
AP encompass investigation of identified fluctuations and relationships that are:
(1) Inconsistent with other relevant information.
(2) Deviate significantly from predicted amounts.
AP must be used during audit planning and audit completion and can also be used as substantive tests.
我不喜歡說夢想,，但我有野心。要想順利通過ACCA考試,，那么就要努力堅持,，不拋棄不放棄，相信大家一定會得償所愿。
注：以上內容來自Joyce老師基礎精講班第17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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