審計(jì)文件的作用是什么_2024年ACCA考試AA知識(shí)點(diǎn)
勤奮的人，一定是一個(gè)勇于戰(zhàn)勝困難的人,，所以勤奮的人才會(huì)成功,。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量很高,。想要報(bào)名的同學(xué)請(qǐng)?zhí)崆爸贫▊淇加?jì)劃,，鞏固知識(shí)點(diǎn)。今天整理了AA科目Benefit of audit documentation（審計(jì)文件的作用）相關(guān)知識(shí)點(diǎn),，同學(xué)們一起來(lái)看看吧,。
【內(nèi)容導(dǎo)航】
Benefit of audit documentation-審計(jì)文件的作用
【知識(shí)點(diǎn)】
Benefit of audit documentation-審計(jì)文件的作用
Benefit of audit documentation-審計(jì)文件的作用
? Provides evidence of the auditor’s basis for a conclusion about the achievement of the overall objective of the audit
? Provides evidence that the audit was planned and performed in accordance with ISAs and applicable legal and regulatory requirements
? Assists the engagement team to plan and perform the audit
? Assists members of the engagement team responsible for supervision to direct, supervise and review the audit work
? Enables the engagement team to be accountable for its work
? Retains a record of matters of continuing significance to future audits
不大可能的事也許這天實(shí)現(xiàn)，根本不可能的事也許明天會(huì)實(shí)現(xiàn),。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn),，2024年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí),。
注：以上內(nèi)容來(lái)自Ivan Yang老師23年基礎(chǔ)精修班第21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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