audit strategy（審計(jì)戰(zhàn)略）是什么_2021年ACCA考試AA知識(shí)點(diǎn)
不為模糊不清的未來擔(dān)憂，只為清清楚楚的現(xiàn)在努力。2021年ACCA備考正在火熱進(jìn)行中，為了幫助大家順利備考，東奧小編來為大家整理了以下知識(shí)點(diǎn)內(nèi)容，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
audit strategy 審計(jì)戰(zhàn)略
【知識(shí)點(diǎn)】
audit strategy 審計(jì)戰(zhàn)略
audit strategy 審計(jì)戰(zhàn)略
The overall audit strategy shall:
(1) Set the scope, timing and direction of the audit.
(2) Guide the development of the more detailed audit plan.
(3) Be changed and updated as necessary during the course of the audit.
Establishing the overall audit strategy
Auditor should:
(1) Identify the characteristics of the engagement that define its scope.
(2) Ascertain the reporting objectives to plan the timing of the audit and nature of communications required.
(3) Consider significant factors in directing the team’s efforts.
(4) Consider results of preliminary engagement activities.
(5) Ascertain nature, timing and extent of resources necessary to perform the engagement.
不要放棄，你要配的上自己的野心，也不要辜負(fù)了所受的苦難。要想順利通過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)容來自Joyce老師基礎(chǔ)精講班第20講
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