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美國CPA考點解析之審計計劃和審計策略的不同
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.
【我要糾錯】 責任編輯：藍色天空
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