Tests of controls(控制測試)是什么_2023年ACCA考試AA知識點

來源：東奧會計在線責(zé)編：田彤2023-08-14 09:16:30

選擇了方向與路途時，就不要抱怨，一個人只有承擔(dān)起旅途風(fēng)雨，才能最終守得住彩虹滿天。acca是國際注冊會計師證書，報考門檻低，含金量比較高。近年來報名acca考試的人越來越多。今天整理了AA科目Tests of controls(控制測試)相關(guān)知識點，正在備考的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Tests of controls-控制測試

【知識點】

Tests of controls-控制測試

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.

知足且上進(jìn)，溫柔而堅定。以上就是為大家整理的acca考試相關(guān)知識點，2023年9月acca考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。

注：以上內(nèi)容來自李亞婷老師基礎(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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