审计计划的重要性是什么_2024年ACCA考试AA知识点
劳于读书，逸于作文。acca被誉为“国际财会界的通行证”，含金量很高。想要报名的同学们请提前制定备考计划，巩固基础知识点。今天整理了AA科目The importance of audit planning（审计计划的重要性）相关知识点，同学们一起来看看吧。
【内容导航】
The importance of audit planning-审计计划的重要性
【知识点】
The importance of audit planning-审计计划的重要性
The importance of audit planning-审计计划的重要性
Adequate planning benefits the audit of financial statements in several ways:
• Helping the auditor to devote appropriate attention to important areas of the audit
• Helping the auditor to identify and resolve potential problems on a timely basis
• Helping the auditor to properly organise and manage the audit engagement so that it is performed in an effective and efficient manner
• Assisting in the selection of engagement team members with appropriate levels of capabilities and competence to respond to anticipated risks and the proper assignment of work to them
• Facilitating the direction and supervision of engagement team members and the review of their work
• Assisting, where applicable, in coordination of work done by experts
不大可能的事也许这天实现，根本不可能的事也许明天会实现。以上就是为大家整理的acca考试相关知识点，2024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Ivan Yang老师23年基础精修班第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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