应对重大错报的评估风险是什么_2023年ACCA考试AA知识点

不管多么险峻的高山，总是为不畏艰难的人留下一条攀登的路。acca被称为“国际财会界的通行证”，含金量比较高。今天整理了AA科目Responding to the assessed risks of material misstatement(应对重大错报的评估风险)相关知识点，一起来看看吧。

【内容导航】

Responding to the assessed risks of material misstatement-应对重大错报的评估风险

【知识点】

Responding to the assessed risks of material misstatement-应对重大错报的评估风险

Responding to the assessed risks of material misstatement-应对重大错报的评估风险

The user auditor must determine whether sufficient appropriate audit evidence is available from records held at the user entity; and if not:

Perform further audit procedures to obtain sufficient appropriate audit evidence.

Use another auditor to perform those procedures at the service organization on the user auditor's behalf.

忘掉失败，不过要牢记失败中的教训。以上就是为大家整理的acca考试相关知识点，2023年9月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自李亚婷老师基础精讲班第50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)