2021年3月ACCA考試實(shí)現(xiàn)了所有課程的機(jī)考模式，因此學(xué)員在考試的時(shí)候一定要時(shí)候機(jī)考的做題模式。ACCA AA Substantive procedures中7 種獲得證據(jù)的審計(jì)手段有哪些？
ACCA課程存在很多的重難點(diǎn)，很多學(xué)員在學(xué)習(xí)的時(shí)候，確實(shí)存在無法理解去掌握的內(nèi)容，但是學(xué)員若是能夠?qū)键c(diǎn)進(jìn)行總結(jié)，去理解性記憶的話，可能會(huì)更好的掌握。其中，ACCA AA Substantive procedures中7 種獲得證據(jù)的審計(jì)手段是其中一個(gè)考點(diǎn)，7 種獲得證據(jù)的審計(jì)手段 Seven procedures for obtaining evidence為下面內(nèi)容：
1) Inquiry 詢問
Inquiry consists of seeking information from knowledgeable persons, both financial and non-financial, within the entity or outside the entity
2) External confirmation 外部函證（僅限于實(shí)質(zhì)性審查）
An external confirmation represents audit evidence obtained by the auditor as a direct written response to the auditor from a third party, in paper form, electronic form or by other medium.
3) Inspection 檢查
Inspection involves examining records or documents, whether internal or external, in paper form, electronic form, or other media, or a physical examination of an asset
4) Observation 觀察
Observation consists of looking at a process or procedure being performed by others.
5) Reperformance 重新執(zhí)行
Reperformance involves the auditor’s independent execution of procedures or controls that were originally performed as part of the entity’s internal control.
6) Recalculation 重新計(jì)算
Recalculation consists of checking the mathematical accuracy of documents or records. Recalculation may be performed manually or electronically.
7) Analytical procedures 分析性復(fù)核（僅限于實(shí)質(zhì)性審查）
Analytical procedures consist of evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Analytical procedures also encompass such investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.
ACCA AA考點(diǎn)的內(nèi)容是學(xué)員學(xué)習(xí)的關(guān)鍵，一定要重點(diǎn)去掌握。學(xué)員在學(xué)習(xí)課程的時(shí)候，希望能夠找到適合自己的內(nèi)容，融躍教育不同課程的學(xué)習(xí)，讓學(xué)員找到適合自己的內(nèi)容，學(xué)習(xí)輕松更為有效。
