美國(guó)CPA知識(shí)點(diǎn)：審計(jì)計(jì)劃和審計(jì)策略的不同

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：00LilGhost 2019/09/11 16:21:09　字體：大小

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USCPA考試

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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