與采購(gòu)和其他費(fèi)用有關(guān)的審計(jì)程序是什么_2023年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-03-28 09:14:41

目標(biāo)如燈塔，指引航程；奮斗為帆槳，乘風(fēng)破浪。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)。今天整理了AA科目關(guān)于Audit procedures in relation to purchases and other expenses(與采購(gòu)和其他費(fèi)用有關(guān)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 in relation to purchases and other expenses-與采購(gòu)和其他費(fèi)用有關(guān)的審計(jì)程序

【知識(shí)點(diǎn)】

Audit procedures in relation to purchases and other expenses-與采購(gòu)和其他費(fèi)用有關(guān)的審計(jì)程序

Inspect a sample of purchase invoices to ensure they agree to the amount posted to the general ledger.

Compare expenses making up administrative expenses to the PY charge and to expectations on a line by line basis. Investigate any unexpected fluctuations.

Enquire of management whether there are any unsettled claims or obligations arising before the year end and ensure these are provided for.

Recalculate accruals and prepayments to gain evidence that other expenses are not over or understated.

再長(zhǎng)的路，一步步也能走完，再短的路，不邁開雙腳也無法到達(dá)。行動(dòng)是治愈恐懼的良藥，而猶豫、拖延將不斷滋養(yǎng)恐懼。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)了。在備考期間，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)。

注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第45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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