Risk assessment process（風(fēng)險(xiǎn)評(píng)估流程）是什么_2022年ACCA考試AA知識(shí)點(diǎn)
凡是自強(qiáng)不息者，最終都會(huì)成功。關(guān)于ACCA考試的AA知識(shí)點(diǎn)小編已經(jīng)準(zhǔn)備好，好好學(xué)習(xí)，堅(jiān)持??！
【內(nèi)容導(dǎo)航】
Risk assessment process風(fēng)險(xiǎn)評(píng)估流程
【知識(shí)點(diǎn)】
Risk assessment process風(fēng)險(xiǎn)評(píng)估流程
Risk assessment process風(fēng)險(xiǎn)評(píng)估流程
Understanding of the information system
ISA 315 requires auditors to obtain an understanding from the following six aspects:
1) The classes of transactions that are significant to the FS.
2) The procedures by which those transactions are initiated, recorded, processed, corrected, transferred to the general ledger and reported in the FS.
3) The related accounting records, supporting information, and specific accounts in the FS.
4) How the information system captures events and conditions that are significant to the FS.
5) Controls surrounding journal entries.
6) The financial reporting process used to prepare the entity’s FS, including significant accounting estimates and disclosures.
人的才華就像是海綿的水，沒有外力的擠壓，它是絕對(duì)流不出來的！對(duì)于ACCA考試，希望同學(xué)們可以認(rèn)真學(xué)習(xí)，早日取得證書才是王道！
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第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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