Tests of controls（控制測(cè)試）是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-13 10:34:44

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【內(nèi)容導(dǎo)航】

Tests of controls(控制測(cè)試)

【知識(shí)點(diǎn)】

Tests of controls(控制測(cè)試)是什么

Basic concepts

Control objectives: what objectives are the internal controls seeking to achieve.

Control procedures: the procedures that should be in place to ensure that the control objectives are achieved.

The control activities: all policies and procedures designed to ensure that management directives are carried out throughout the organization.

Tests of control: audit procedures designed and performed to evaluate the operating effectiveness of controls in preventing, detecting or correcting material misstatements in an assertion.

Auditors must establish what the accounting system and the system of internal control consist of.

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注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第25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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