为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。
Audit evidence gathering throughout audit:
审计证据采集过程
Risk assessment procedures
Tests of controls
Substantive procedures
Other audit procedures
Instructor’s tips:
Audit evidence may also come from other sources, such as previous audits or a firm’s quality control procedures for client acceptance and continuance.
了解详情30000元/4科
