audit strategy（審計戰(zhàn)略）是什么_2021年ACCA考試AA知識點
不為模糊不清的未來擔憂，只為清清楚楚的現(xiàn)在努力。2021年ACCA備考正在火熱進行中，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點內(nèi)容，趕快來看一下吧。
【內(nèi)容導航】
audit strategy 審計戰(zhàn)略
【知識點】
audit strategy 審計戰(zhàn)略
audit strategy 審計戰(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，也不要辜負了所受的苦難。要想順利通過ACCA考試，那么就要努力堅持，不拋棄不放棄，相信大家一定會得償所愿。
注：以上內(nèi)容來自Joyce老師基礎精講班第20講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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