Responses at assertion level是什么_2021年ACCA考試AA知識(shí)點(diǎn)
俗話(huà)說(shuō),,今日事今日畢,。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(jì)劃完成學(xué)習(xí)任務(wù),,積極參與ACCA備考中來(lái)。
【內(nèi)容導(dǎo)航】
Responses at assertion level 認(rèn)定層次的對(duì)策
【知識(shí)點(diǎn)】
Responses at assertion level 認(rèn)定層次的對(duì)策
Responses at assertion level 認(rèn)定層次的對(duì)策
The auditor shall design and perform further audit procedures responsive to the assessed risks of material misstatement at the assertion level.
Further audit procedures include:
(1) Tests of controls
(2) Substantive tests
要向大目標(biāo)走去,,就得從小目標(biāo)開(kāi)始,。要想順利通過(guò)ACCA考試,那么就要努力堅(jiān)持,,不拋棄不放棄,,相信大家一定會(huì)得償所愿,。
注:以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第17講
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