The problem of control(控制问题)是什么_2023年ACCA考试AA知识点
新路开始常是狭窄的，但它却是自己延伸拓宽的序曲。acca考试科目有15门，同学们需通过13门才能获得领取acca证书的机会。同学们需多做历年真题，提升做题准确率。今天整理了AA科目关于The problem of control(控制问题)的知识点，具体内容如下。
【内容导航】
The problem of control-控制问题
【知识点】
The problem of control-控制问题
The problem of control-控制问题
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.
人生充满着期待，梦想连接着未来。以上就是为大家整理的acca考试相关知识点了。2023年ACCA考试时间已经公布，同学们需抓紧时间备考。
注：以上内容来自李亚婷老师基础精讲班第41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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