Audit strategy(审计战略)是什么_2023年ACCA考试AA知识点
在实现理想的路途中，必须排除一切干扰，特别是自己的妄念。acca被称为“国际财会界的通行证”，含金量比较高。在备考期间同学们需要严格执行学习计划，巩固基础知识点。今天整理了AA科目Audit strategy(审计战略)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Audit strategy-审计战略
【知识点】
Audit strategy-审计战略
Audit strategy-审计战略
The overall audit strategy shall:
(1) Set the scope, timing and direction of the audit.
(2) Guide the development of the more detailed audit plan.
(3) Be changed and updated as necessary during the course of the audit.
Auditor should:
(1) Identify the characteristics of the engagement that define its scope.
(2) Ascertain the reporting objectives to plan the timing of the audit and nature of communications required.
(3) Consider significant factors in directing the team’s efforts.
(4) Consider results of preliminary engagement activities.
(5) Ascertain nature, timing and extent of resources necessary to perform the engagement.
只顾眼前的利益，得到的只是短暂的欢愉；目标高远但也要面对现实。只有把理想和现实有机结合起来，才有可能成为一个成功之人。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20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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