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美國CPA知識點：審計計劃和審計策略的不同
考生看書做題的同時，不要忘記對知識點進(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：審計計劃和審計策略的不同，請考生著重復(fù)習(xí)噢！
Audit Plan VS.Audit Strategy
審計計劃和審計策略的不同
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.
相關(guān)推薦：
USCPA知識點：Activity Based Costing
不積跬步，無以至千里；不積小流，無以成江海。既然選擇了uscpa，就要朝著它勇敢向前，每天進(jìn)步一點點，基礎(chǔ)扎實一點點，備考也就會更容易一點點。
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