Analytical procedures (分析性測試)是什么_2021年ACCA考試AA知識點
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(xué)習(xí)任務(wù),,積極參與ACCA備考中來,。
【內(nèi)容導(dǎo)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(nèi)容來自Joyce老師基礎(chǔ)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(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)