ACCA考試是現(xiàn)在熱門的財(cái)會證書考試，通過知識的學(xué)習(xí)來掌握課程的重難點(diǎn)。ACCA考試要學(xué)習(xí)的知識點(diǎn)有很多，那么，ACCA考試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，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知識點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。