ACCA考試的知識點內容有很多，要想更好的掌握確實不是一件簡單的事情，學員要想更好的理解并運用ACCA考試的內容，就應該先去學習。那么，ACCA考試risk＆response怎么去學習？
ACCA考試risk＆response的內容相對較多，學員在學習的時候可以根據自己的理解來進行。下面是融躍小編整理的ACCA考試知識點的相關內容：
戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”
一、審計師的難處
1 new client
Risk：不熟悉accounting policy，使detection risk↑
Response：確保有經驗的團隊；給足夠的時間讓團隊obtain understanding of company and risk of material misstatement
2 審計時間短
Risk：reductions in time of audit will increase detection risk and place additional pressure on the team in obtaining sufficient and appropriate evidence.
Response：①財務總監(jiān)要確認時間表，如果確定時間減少，則要增加預審（timetable should be confirmed by finance director.If it is to be reduced then consideration should be given to performing an interim audit to reduce the pressure of final audit）；②懷疑態(tài)度和警惕
3 系統(tǒng)關賬晚于年末
Risk：cut-off（截止日期）may be incorrect and purchase and payables would be over or understated.
Response：審計小組應在年終后對交易進行測試，以確保截止日期正確無誤（the audit team should undertake testing of transactions post year end to ensure the cut-off is correct）
二、WIP（在產品）（不確定完成程度）
Risk：If the percentage of completion is not accurate，則存貨會被高低估。
Response：①Discuss with management the process they will undertake to assess the percentage completion for work in progress at the year end.②obtain supporting documentation to determine how to calculate the percentage；③Consider whether independent expert is required.④If so，audit team need to assess the competence and capability of the expert.
三、各種漏記錯記
1 漏記和錯記
Risk：比如使存貨被高估
Response：review相關科目+讓management remove錯的+讓management 增加test to confirm effectiveness of control / ensure completeness and accuracy of data/ensure correctly record+重算金額
2 賬沒有人對，使payable被低估
（比如應付賬款會計離職，導致supplier statement和payable ledger沒人對）
Risk：payable被低估，影響年底
Response：①test應付賬款，perform供應商賬單，特別注意應付賬款完整性（audit team should increase their testing on trade payables at the year end, including performing supplier statement reconciliations, with a particular focus on completeness of trade payables）；②review不尋常的項目（review of this reconciliation with a focus on any unusual reconciling items.）
今天的分享就到這里，如果對2021年ACCA備考、報名、課程需求、資料等還有需要或不清楚的問題添加老師微信rongyuejiaoyu。
