审计战略_2021年ACCA考试AA知识点
不为模糊不清的未来担忧，只为清清楚楚的现在努力。2021年ACCA备考正在火热进行中，为了帮助大家顺利备考，东奥小编来为大家整理了以下知识点内容，赶快来看一下吧。
【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.
Establishing the overall audit strategy
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.
不要放弃，你要配的上自己的野心，也不要辜负了所受的苦难。要想顺利通过ACCA考试，那么就要努力坚持，不抛弃不放弃，相信大家一定会得偿所愿。
注：以上内容来自Joyce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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