与采购和其他费用有关的审计程序是什么_2023年ACCA考试AA知识点

目标如灯塔，指引航程；奋斗为帆桨，乘风破浪。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。今天整理了AA科目关于Audit procedures in relation to purchases and other expenses(与采购和其他费用有关的审计程序)的知识点，具体内容如下。

【内容导航】

Audit procedures in relation to purchases and other expenses-与采购和其他费用有关的审计程序

【知识点】

Audit procedures in relation to purchases and other expenses-与采购和其他费用有关的审计程序

Audit procedures in relation to purchases and other expenses-与采购和其他费用有关的审计程序

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.

再长的路，一步步也能走完，再短的路，不迈开双脚也无法到达。行动是治愈恐惧的良药，而犹豫、拖延将不断滋养恐惧。以上就是为大家整理的acca考试相关知识点了。在备考期间，同学们要严格执行学习计划，学习基础知识点。

注：以上内容来自李亚婷老师基础精讲班第45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）