首页 > 美国注册会计师 > 复习指导 > 考点辅导

美国CPA考点解析:审计计划和审计策略的不同

普通 来源:正保会计网校 2014-11-30

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:小敏
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友