Difficulties of using audit software_2022年ACCA考試AA知識點
自信是成功的前提，勤奮是成功的催化劑。ACCA課程共有15門，考生通過13門才能拿到ACCA證書。同學(xué)們需要嚴格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點。今天整理了AA科目關(guān)于Difficulties of using audit software(使用審計軟件的挑戰(zhàn))的知識點，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Difficulties of using audit software-使用審計軟件的挑戰(zhàn)
【知識點】
Difficulties of using audit software-使用審計軟件的挑戰(zhàn)
Difficulties of using audit software-使用審計軟件的挑戰(zhàn)
The audit costs will increase because experienced and specially trained staff will be required to design the software, perform the testing and review the results of the testing.
If errors are made in the design of the audit software, time and costs can be wasted in investigating anomalies.
If audit software has been designed to carry out procedures during live running of the client’s system, there is a risk that this disrupts the client's systems.
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注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第49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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