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Tests of controls(控制测试)是什么_2021年ACCA考试AA知识点

来源:东奥会计在线责编:孙茜2021-10-11 10:29:20

在人生中只有曲线前进的快乐,没有直线上升的成功。今天的ACCA考试AA知识点小编已经整理出来了,备考的小伙伴们赶快记下来吧!

控制测试_2021年ACCA考试AA知识点

【内容导航】

Tests of controls 控制测试

【知识点】

Tests of controls 控制测试

Tests of controls 控制测试

· Each major component of a typical accounting system should have control objectives and control procedures.

· The auditor can then perform tests of control to ensure the controls are working.

· AA will examine control objectives, control procedures, control activities, key controls and tests of controls in relation to: ① The sales system; ② The purchase system; ③ The inventory system; ④ The cash system; ⑤ The payroll system; ⑥ Non-current assets.

Basic concepts

· Control objectives: what objectives are the internal controls seeking to achieve.

· Control procedures: the procedures that should be in place to ensure that the control objectives are achieved.

· The control activities: all policies and procedures designed to ensure that management directives are carried out throughout the organization.

· Tests of control: audit procedures designed and performed to evaluate the operating effectiveness of controls in preventing, detecting or correcting material misstatements in an assertion.

· Auditors must establish what the accounting system and the system of internal control consist of.

· Auditors then decide:

Which controls, if any, they wish to rely on.

Plan TOC to obtain the audit evidence as to whether such reliance can be warranted.

一个人要有自己的目标,只有在自己的目标中前进、奋斗,才能体会到达到目标时一路上的辛酸滋味。如果你不想被淘汰,那就让自己变得更优秀!想顺利拿到ACCA考试证书,就一定要拼了命的努力复习哦~

注:以上内容来自Joyce老师基础精讲班第25讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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