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美國CPA考點解析：Procedures of learning client’s business
了解客戶企業及其商業環境的程序
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.
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