ACCA考試Internal control and audit包含哪些知識點？

學(xué)習(xí)ACCA課程是了解國際財會知識的途徑，很多ACCA學(xué)員為了提升自己而為去努力掌握ACCA考試的內(nèi)容。ACCA考試要學(xué)習(xí)的知識點有很多，那么，ACCA考試Internal control and audit包含哪些知識點？

acca考試

1、Internal control interests the external auditor

Reliance on internal controls will reduce the amount of substantive testing of transactions and resultant balances in the

ledger accounts required.

2、Internal control interests the internal auditor

Internal controls are fundamental to the work of the internal auditor, internal auditors have to make decisions on the extent of reliance on controls to manage risks and therefore the level of testing to be carried out.

ACCA全科持證套餐適用于基礎(chǔ)薄弱、想要快速拿證的人群。本課程以名師授課，專屬班級社群形式學(xué)習(xí)。包含定制個性化專屬學(xué)習(xí)計劃，多套學(xué)習(xí)課程，專業(yè)教輔體系，以及24H答疑體系學(xué)習(xí)，滿足不同需求的考生，讓備考更輕松助力一次通 過。

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