為實(shí)質(zhì)性程序編制審計(jì)計(jì)劃的模式是什么_2023年ACCA考試AA知識(shí)點(diǎn)
不求不妄,苦樂(lè)自當(dāng)。acca考試科目有15門,同學(xué)們需通過(guò)13門才能獲得領(lǐng)取acca證書(shū)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Model for preparing an audit plan for substantive procedures(為實(shí)質(zhì)性程序編制審計(jì)計(jì)劃的模式)的知識(shí)點(diǎn),,一起來(lái)看看吧,。
【內(nèi)容導(dǎo)航】
Model for preparing an audit plan for substantive procedures-為實(shí)質(zhì)性程序編制審計(jì)計(jì)劃的模式
【知識(shí)點(diǎn)】
Model for preparing an audit plan for substantive procedures-為實(shí)質(zhì)性程序編制審計(jì)計(jì)劃的模式
Model for preparing an audit plan for substantive procedures-為實(shí)質(zhì)性程序編制審計(jì)計(jì)劃的模式
Agree opening balances with previous year's working papers
Review trial balance and general ledger for unusual records
Agree transaction documents to/from accounting records to ensure completeness
Carry out analytical review
Test transactions in detail
Test balances in detail
Review presentation and disclosure in accounts
風(fēng)乍起,,合當(dāng)奮意向人生,。以上就是為大家整理的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40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)