要想在ACCA考試中拿到理想的分數，學員必須要掌握到ACCA考試的關鍵內容。ACCA考試對學員來說是知識的積累，更是課程學習的成果。ACCA考試中Audit Plans for Bank主要有哪些內容？

ACCA考試每科都有較多的知識點要學習，學員要想*考試，單純記憶知識點是不行的，要理解知識點的關鍵內容所在。Audit Plans for Bank是ACCA學員必須要掌握的內容之一，在學習該內容的時候，學員需要掌握以下6點內容：

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1、Send confirmation to bank to verify all the bank balance at the year-end.

2、Examine the bank confirmation letter for details of any security provided by the company,review bank letter to ensure valid title to accounts held.

3、Obtain bank reconciliation sheet and verify the reconciliation’s balance. (balance per bank book to bank book balance; balance per bank statement to bank confirmation)

4、For reconciled items inspect valid supporting documentations:

"—Trace all of the outstanding lodgements to the pre-year-end cash book, post year-end bank statement and also to paying-in-book pre-year-end;

—Trace all unpresented cheques through to a pre year-end cash book and post year-end statement. For any unusual amounts or significant delays obtain explanations from management."

5、Review the cash book and bank statement for any unusual items or large transfers around the year-end, as this could be evidence of window dressing.

6、 Complete the disclosure checklist to ensure that all the disclosures relevant to bank and cash have been made.

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如果你在ACCA課程學習方面遇見不同的困難，不妨與融躍老師在線聯系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內容，更好的幫助你通 關考試。