美国CPA考点解析：Procedures of learning client’s business

了解客户企业及其商业环境的程序

a. Tour client facilities

b. Review the financial history of the client

c. Obtain an understanding of client accounting

d. Inquire of client personnel

Instructor’s tips：

In obtaining the understanding of the client accounting, the auditor should obtain an understanding of client accounting methodology because it affects the design of internal control, which in turn impacts planned audit procedures.