ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网

 找回密码
 立即注册
查看: 1242|回复: 1

acca考试科目 P7 Question Format 求助 ?

[复制链接]
Joseph 该用户已被删除
Joseph 发表于 2012-6-6 09:58:03 | 显示全部楼层 |阅读模式
提示: 作者被禁止或删除 内容自动屏蔽

95

主题

133

帖子

1133

积分

版主

Rank: 5Rank: 5Rank: 5Rank: 5Rank: 5

积分
1133
高顿ACCA 发表于 2012-6-6 11:31:46 | 显示全部楼层
Test of controls are mainly applied when the internal control system of the entity is strong and auditors can rely on it.
Substantive procedures are applied when the internal control system of the entity is weak and auditors have to carried out detailed testing in order to reduce their audit risk.
If question does not state anything regarding entity’s internal control system then u should list all the audit procedures.
您需要登录后才可以回帖 登录 | 立即注册

本版积分规则

小黑屋|ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网

GMT+8, 2024-11-5 16:36 , Processed in 0.084011 second(s), 25 queries .

Powered by Discuz! X3.4

Copyright © 2001-2021, Tencent Cloud.

快速回复 返回顶部 返回列表