审计战略_2022年ACCA考试AA知识点
人若志趣不远，心不在焉，虽学不成。学习就要一心一意的、脚踏实地的去付出。关于ACCA考试的AA知识点小编已经准备好，好好学习，坚持住！
【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.
懦弱的人只会裹足不前，莽撞的人只能引火烧身，只有真正敢的人才能所向披靡，不要畏惧学习上遇到的难题，学会即是成长。对于ACCA考试，希望同学们可以认真学习，早日取得证书才是王道！
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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