ACCA AA考試Substantive Procedures之Timing怎么學(xué)？

ACCA考試的知識(shí)點(diǎn)有很多，要想順利的通過(guò)一門(mén)考試，學(xué)員要對(duì)重要的知識(shí)點(diǎn)有自己的掌握與理解。ACCA AA考試并不算是一門(mén)簡(jiǎn)單的考試。那么，ACCA AA考試Substantive Procedures之Timing怎么學(xué)？

ACCA AA考試Substantive Procedures是考試的重點(diǎn)內(nèi)容，學(xué)員在備考的時(shí)候要對(duì)其知識(shí)點(diǎn)有掌握并理解。今天融躍小編給大家分享的是ACCA AA考試Substantive Procedures中Timing的內(nèi)容：

Substantive transaction procedures may be carried out at an earlier date than the entity's year-end and the final audit (i.e. at an interim audit). If carried out at an interim date, further tests must be carried out to cover the remaining period. These tests (substantive and/or tests of control) must be sufficient to ensure that the risk of misstatement does not increase during this period.

Unlike tests of control, where prior-year audit evidence may be relied on under certain circumstances, prior-year substantive evidence will be insufficient to address a risk of material misstatement in the current period.

對(duì)于ACCA學(xué)員來(lái)說(shuō)，要想完全掌握一門(mén)課程的內(nèi)容并不簡(jiǎn)單，學(xué)員在學(xué)習(xí)的時(shí)候要知道考試的重難點(diǎn)是什么，同時(shí)學(xué)員也要重視每一個(gè)ACCA考點(diǎn)的內(nèi)容學(xué)習(xí)。ACCA網(wǎng)課學(xué)習(xí)是幫助學(xué)員更好理解ACCA課程的關(guān)鍵 ，選擇適合自己的課程也很關(guān)鍵，融躍教育給你想要的ACCA學(xué)習(xí)計(jì)劃與方法。

如果你在ACCA課程學(xué)習(xí)方面遇見(jiàn)不同的困難，不妨與融躍老師在線(xiàn)聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。