The problem of control(控制問題)是什么_2023年ACCA考試AA知識點(diǎn)
新路開始常是狹窄的，但它卻是自己延伸拓寬的序曲。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。同學(xué)們需多做歷年真題，提升做題準(zhǔn)確率。今天整理了AA科目關(guān)于The problem of control(控制問題)的知識點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
The problem of control-控制問題
【知識點(diǎn)】
The problem of control-控制問題
The problem of control-控制問題
Many of the controls which would be relevant to a large enterprise are neither practical nor appropriate for the smaller entity.
Small enterprises are likely to have poor SOD due to limited numbers of staff.
The most important form of control for a small company is the close involvement of the directors or proprietors.
However, the very involvement will enable them to override controls and to exclude transactions from the records.
人生充滿著期待，夢想連接著未來。以上就是為大家整理的acca考試相關(guān)知識點(diǎn)了。2023年ACCA考試時間已經(jīng)公布，同學(xué)們需抓緊時間備考。
注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第41講
(本文為東奧會計在線原創(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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