審計計劃的重要性是什么_2024年ACCA考試AA知識點
勞于讀書，逸于作文。acca被譽為“國際財會界的(de)通行證(zheng)”，含金量很(hen)高。想要報名的(de)同(tong)學們請提前制定備考(kao)計(ji)劃，鞏固基礎知識點(dian)。今天(tian)整理了AA科(ke)目The importance of audit planning（審計(ji)計(ji)劃的(de)重要性）相關知識點(dian)，同(tong)學們一(yi)起來(lai)看(kan)看(kan)吧。
【內(nei)容(rong)導(dao)航】
The importance of audit planning-審計計劃的重要性
【知識點(dian)】
The importance of audit planning-審計計劃的重要性
The importance of audit planning-審計計劃的重要性
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(ke)(ke)能的(de)事(shi)也許(xu)這天實(shi)現，根(gen)本不可(ke)(ke)能的(de)事(shi)也許(xu)明天會(hui)實(shi)現。以上就是為大家整理(li)的(de)acca考試相關知識點，2024年9月acca考試在即，同學們(men)要抓緊時(shi)間(jian)復習。
注：以上內容來自Ivan Yang老師23年基礎精修班第20講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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