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“國際財會界的通行證”，含金量很高。想要報名的同學們請提前制定備考計劃，鞏固基礎知識點。今天整理了AA科目The importance of audit planning（審計計劃的重要性）相關知識點，同學們一起來看看吧。
【內容導航】
The importance of audit planning-審計計劃的重要性
【知識點】
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
不大可能的事也許這天實現，根本不可能的事也許明天會實現。以上就是為大家整理的acca考試相關知識點，2024年9月acca考試在即，同學們要抓緊時間復習。
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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