Tests of controls（控制測試）是什么_2021年ACCA考試AA知識點

來源：東奧會計在線責(zé)編：孫茜2021-10-11 10:29:20

在人生中只有曲線前進的快樂，沒有直線上升的成功。今天的ACCA考試AA知識點小編已經(jīng)整理出來了，備考的小伙伴們趕快記下來吧！

控制測試_2021年ACCA考試AA知識點

【內(nèi)容導(dǎo)航】

Tests of controls 控制測試

【知識點】

Tests of controls 控制測試

· Each major component of a typical accounting system should have control objectives and control procedures.

· The auditor can then perform tests of control to ensure the controls are working.

· AA will examine control objectives, control procedures, control activities, key controls and tests of controls in relation to: ① The sales system; ② The purchase system; ③ The inventory system; ④ The cash system; ⑤ The payroll system; ⑥ Non-current assets.

Basic concepts

· Control objectives: what objectives are the internal controls seeking to achieve.

· Control procedures: the procedures that should be in place to ensure that the control objectives are achieved.

· The control activities: all policies and procedures designed to ensure that management directives are carried out throughout the organization.

· Tests of control: audit procedures designed and performed to evaluate the operating effectiveness of controls in preventing, detecting or correcting material misstatements in an assertion.

· Auditors must establish what the accounting system and the system of internal control consist of.

· Auditors then decide:

Which controls, if any, they wish to rely on.

Plan TOC to obtain the audit evidence as to whether such reliance can be warranted.

一個人要有自己的目標，只有在自己的目標中前進、奮斗，才能體會到達到目標時一路上的辛酸滋味。如果你不想被淘汰，那就讓自己變得更優(yōu)秀！想順利拿到ACCA考試證書，就一定要拼了命的努力復(fù)習(xí)哦~

注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第25講

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

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