美國CPA知識點(diǎn)：審計(jì)計(jì)劃和審計(jì)策略的不同

來源: 正保會計(jì)網(wǎng)校編輯：00LilGhost 2019/09/11 16:21:09　字體：大小

考生看書做題的同時，不要忘記對知識點(diǎn)進(jìn)行復(fù)習(xí)。隨著時間變長，記憶也會逐漸弱化，多次重復(fù)學(xué)習(xí)，有利于加深理解。下面是為大家整理的USCPA知識點(diǎn)：審計(jì)計(jì)劃和審計(jì)策略的不同，請考生著重復(fù)習(xí)噢！

USCPA考試

Audit Plan VS.Audit Strategy

審計(jì)計(jì)劃和審計(jì)策略的不同

Audit plan is listing of audit procedures that the auditor believes are necessary to accomplish the objectives of the audit.

Audit strategy outlines the scope of the audit engagement.

Instructor’s Tips:

1) Audit plan follows development of the audit strategy,but they are closely interrelated and may overlap some time.

2) Audit strategy gives you a general idea of what auditor will do of the audit engagement,while audit plan provides more specific procedures based on the strategy.

3) Public accounting firms registered with PCAOB must adhere to certain auditing standards.

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