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美國(guó)CPA知識(shí)點(diǎn)：審計(jì)計(jì)劃和審計(jì)策略的不同
考生看書做題的同時(shí)，不要忘記對(duì)知識(shí)點(diǎn)進(jìn)行復(fù)習(xí)。隨著時(shí)間變長(zhǎng)，記憶也會(huì)逐漸弱化，多次重復(fù)學(xué)習(xí)，有利于加深理解。下面是為大家整理的USCPA知識(shí)點(diǎn)：審計(jì)計(jì)劃和審計(jì)策略的不同，請(qǐng)考生著重復(fù)習(xí)噢！
Audit Plan VS.Audit Strategy
審計(jì)計(jì)劃和審計(jì)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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美國(guó)CPA四大科目應(yīng)對(duì)方法【收藏】
USCPA知識(shí)點(diǎn)：Activity Based Costing
不積跬步，無(wú)以至千里；不積小流，無(wú)以成江海。既然選擇了uscpa，就要朝著它勇敢向前，每天進(jìn)步一點(diǎn)點(diǎn)，基礎(chǔ)扎實(shí)一點(diǎn)點(diǎn)，備考也就會(huì)更容易一點(diǎn)點(diǎn)。
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