Risk assessment process（風險評估流程）是什么_2022年ACCA考試AA知識點
凡是自強不息者，最終都會成功。關于ACCA考試的AA知識點小編已經(jīng)準備好，好好學習，堅持住！
【內(nèi)容導航】
Risk assessment process風險評估流程
【知識點】
Risk assessment process風險評估流程
Risk assessment process風險評估流程
Understanding of the information system
ISA 315 requires auditors to obtain an understanding from the following six aspects:
1) The classes of transactions that are significant to the FS.
2) The procedures by which those transactions are initiated, recorded, processed, corrected, transferred to the general ledger and reported in the FS.
3) The related accounting records, supporting information, and specific accounts in the FS.
4) How the information system captures events and conditions that are significant to the FS.
5) Controls surrounding journal entries.
6) The financial reporting process used to prepare the entity’s FS, including significant accounting estimates and disclosures.
人的才華就像是海綿的水，沒有外力的擠壓，它是絕對流不出來的！對于ACCA考試，希望同學們可以認真學習，早日取得證書才是王道！
注：以上內(nèi)容來自Joyce老師基礎精講班第21講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
相關文章
津公網(wǎng)安備12010202000755號