獲取審計(jì)證據(jù)的審計(jì)程序是什么_2023年ACCA考試AA知識(shí)點(diǎn)
那些看似不起波瀾的日復(fù)一日會(huì)突然在某一天讓人看見堅(jiān)持的意義,。ACCA考試科目有15門,，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。同學(xué)們需在規(guī)定時(shí)間內(nèi)報(bào)名繳費(fèi),，以免無(wú)法參加考試,。今天整理了AA科目關(guān)于Audit procedures to obtain audit evidence(獲取審計(jì)證據(jù)的審計(jì)程序)的知識(shí)點(diǎn),，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Audit procedures to obtain audit evidence-獲取審計(jì)證據(jù)的審計(jì)程序
【知識(shí)點(diǎn)】
Audit procedures to obtain audit evidence-獲取審計(jì)證據(jù)的審計(jì)程序
Audit procedures to obtain audit evidence-獲取審計(jì)證據(jù)的審計(jì)程序
① Obtain an understanding of the entity and its environment.
② Assess the risks of material misstatement at the FS and assertion levels.
③ Test the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.
④ Detect material misstatements at the assertion level.
赤腳追光的少年即使渺小,，依然光芒萬(wàn)丈,。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了。2023年ACCA考試時(shí)間已經(jīng)公布,，同學(xué)們需抓緊時(shí)間備考,。
注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第38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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