美国CPA知识点：审计计划和审计策略的不同

考生看书做题的同时，不要忘记对知识点进行复习。随着时间变长，记忆也会逐渐弱化，多次重复学习，有利于加深理解。下面是为大家整理的USCPA知识点：审计计划和审计策略的不同，请考生着重复习噢！

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.

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不积跬步，无以至千里；不积小流，无以成江海。既然选择了uscpa，就要朝着它勇敢向前，每天进步一点点，基础扎实一点点，备考也就会更容易一点点。

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