亚洲avav天堂av在线网,同性男男黄gay片免费,性色a码一区二区三区天美传媒,四川丰满妇女毛片四川话,亚洲av福利院在线观看

當(dāng)前位置：東奧會(huì)計(jì)在線>ACCA>AA資料>正文

Assess the risks of MM是什么_2021年ACCA考試AA知識點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-06-08 16:03:02

備考ACCA考試的小伙伴們注意啦，東奧小編為大家整理了ACCA考試AA科目知識點(diǎn)，趕快來看一下吧。

重大錯(cuò)報(bào)風(fēng)險(xiǎn)評估_2021年ACCA考試AA知識點(diǎn)

【內(nèi)容導(dǎo)航】

 Assess the risks of MM 重大錯(cuò)報(bào)風(fēng)險(xiǎn)評估

【知識點(diǎn)】

 Assess the risks of MM 重大錯(cuò)報(bào)風(fēng)險(xiǎn)評估

 Assess the risks of MM 重大錯(cuò)報(bào)風(fēng)險(xiǎn)評估

ISA 315 requires auditor to identify and assess the RMM:

At the FS level.

At the assertion level for classes of transactions, account balances and disclosures.

Assertions are:

Representations by management, explicit or otherwise.

Embodied in the FS.

Used by the auditors to consider the different types of potential misstatements that may occur.

Four steps to assess the risks of material misstatement

(1) Identify risks throughout the process of obtaining an understanding of the entity and its environment.

(2) Assess the identified risks and evaluate whether they relate more pervasively to the FS as a whole.

(3) Relate the risks to what can go wrong at the assertion level.

(4) Consider the likelihood of the risks causing a material misstatement.

種子最后會(huì)長成果實(shí)，努力最后會(huì)收獲成功，懶惰最后會(huì)導(dǎo)致失敗，為了順利通過ACCA考試，大家一起加油吧。

注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第17講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

贊
+1 打印
免費(fèi)資料

  • ACCA考試大綱

    考綱變化提前知道，輕松備考

  • 重點(diǎn)知識點(diǎn)

    重點(diǎn)知識點(diǎn)匯總，備考不走彎路

  • 中英文財(cái)經(jīng)單詞翻譯

    財(cái)務(wù)英語財(cái)經(jīng)詞匯，提前學(xué)

一鍵領(lǐng)取
常見問題
  • 1ACCA是什么證書？
  • 2ACCA和CPA哪個(gè)好？
  • 3ACCA考下來要多少錢？
  • 4往年ACCA通過率有多少？

掃碼添加微信

專業(yè)咨詢老師為你答疑解惑

輔導(dǎo)課程
24年ACCA新課
0元暢學(xué)7天