审计文件_2022年ACCA考试AA知识点
不要太在乎自己的长相，因为能力不会写在脸上。你的努力终将美好。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 documentation审计文件
【知识点】
Audit documentation审计文件
Audit documentation审计文件
Importance of audit documentation
(1) Provides evidence of the auditor’s basis for a conclusion about achievement of the overall objective.
(2) Provides evidence that the audit was planned and performed in accordance with ISAs and other legal and regulatory requirements.
(3) Assists the engagement team to plan and perform the audit.
(4) Provide details of work done for future reference.
(5) Assists team members responsible for supervision to direct, supervise and review audit work.
(6) Enables the team to be accountable for its work.
(7) Allows a record of matters of continuing significance to be retained.
(8) Enables the conduct of quality controls reviews and inspections.
(9) Encourage a methodical approach.
过去的靠现在忘记，将来的靠现在努力，现在才最重要。学好现在的每一刻才是王道！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21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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