ACCA考試是現(xiàn)在熱門的財(cái)會(huì)證書考試，通過知識(shí)的學(xué)習(xí)來掌握課程的重難點(diǎn)。ACCA知識(shí)點(diǎn)Logic of Audit要求學(xué)員掌握哪些內(nèi)容？

Logic of ?Audit是ACCA考試中的一個(gè)重難點(diǎn)的問題，學(xué)員在學(xué)習(xí)的時(shí)候一定要了解課程的內(nèi)容有哪些，幫助學(xué)員更好的去鞏固知識(shí)，幫助學(xué)員更好的去學(xué)習(xí)。

1、資產(chǎn)負(fù)債表認(rèn)定

對(duì)象：All assets, liabilities and equity interests

1) Completeness 完整性- should have been recorded have been ?recorded.該記的，已記錄了

2) Existence 存在性 Exist 記錄的，都存在

3) Valuation 估值 included in the financial statements at appropriate amounts ?價(jià)值正確

舉例：IAS2 存貨 carried at the lower of historical cost and NRV.

實(shí)質(zhì)：從存貨 held for sale 能夠?qū)崿F(xiàn)的經(jīng)濟(jì)利益 economic 來確認(rèn)價(jià)值

4) Rights& Obligations 權(quán)利和義務(wù) The entity holds or controls the ?rights/obligation to the entity.

2、利潤表認(rèn)定

對(duì)象：All transactions and events

1) Completeness 完整性 should have been recorded have been recorded.該記的，已記錄了

2) Occurrence 發(fā)生性 Recorded have occurred and pertain to the ?entity.記錄的，都發(fā)生了

3) Accuracy 機(jī)械正確性 Relative amounts and other data have been recorded ?appropriately.適當(dāng)

4) Classification 分類 Recorded in the proper accounts.正確恰當(dāng)?shù)目颇?/p>

5) Cut-off 截止性 Recorded in the correct accounting period.

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問，可以文章評(píng)論一起學(xué)習(xí)探討！