新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国CPA考点解析之审计计划和审计策略的不同
Audit Plan VS.Audit Strategy
审计计划和审计策略的不同
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.
【我要纠错】 责任编辑：蓝色天空
新用户扫码下载
京公网安备 11010802044457号