ACCA考試的知識點有很多，要想順利的通過一門考試，學員要對重要的知識點有自己的掌握與理解。ACCA AA考試并不算是一門簡單的考試。那么，ACCA AA考試Substantive Procedures之Timing怎么學？
ACCA AA考試Substantive Procedures是考試的重點內(nèi)容，學員在備考的時候要對其知識點有掌握并理解。今天融躍小編給大家分享的是ACCA AA考試Substantive Procedures中Timing的內(nèi)容：
Substantive transaction procedures may be carried out at an earlier date than the entity's year-end and the final audit (i.e. at an interim audit). If carried out at an interim date, further tests must be carried out to cover the remaining period. These tests (substantive and/or tests of control) must be sufficient to ensure that the risk of misstatement does not increase during this period.
Unlike tests of control, where prior-year audit evidence may be relied on under certain circumstances, prior-year substantive evidence will be insufficient to address a risk of material misstatement in the current period.
對于ACCA學員來說，要想完全掌握一門課程的內(nèi)容并不簡單，學員在學習的時候要知道考試的重難點是什么，同時學員也要重視每一個ACCA考點的內(nèi)容學習。ACCA網(wǎng)課學習是幫助學員更好理解ACCA課程的關(guān)鍵 ，選擇適合自己的課程也很關(guān)鍵，融躍教育給你想要的ACCA學習計劃與方法。
如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
