ACCA考試Logic of Audit要求學員掌握哪些內容？

ACCA考試是現在熱門的財會證書考試，通過知識的學習來掌握課程的重難點。ACCA考試要學習的知識點有很多，那么，ACCA考試Logic of Audit要求學員掌握哪些內容？

Logic of Audit是ACCA考試中的一個重難點的問題，學員在學習的時候一定要了解課程的內容有哪些，幫助學員更好的去鞏固知識，幫助學員更好的去學習。

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1、資產負債表認定

對象：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 價值正確

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

實質：從存貨 held for sale 能夠實現的經濟利益 economic 來確認價值

4) Rights& Obligations 權利和義務 The entity holds or controls the rights/obligation to the entity.

2、利潤表認定

對象：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 發生性 Recorded have occurred and pertain to the entity.記錄的，都發生了

3) Accuracy 機械正確性 Relative amounts and other data have been recorded appropriately.適當

4) Classification 分類 Recorded in the proper accounts.正確恰當的科目

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

ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。