ACCA考试中Audit Plans for Bank主要有哪些内容？

要想在ACCA考试中拿到理想的分数，学员必须要掌握到ACCA考试的关键内容。ACCA考试对学员来说是知识的积累，更是课程学习的成果。ACCA考试中Audit Plans for Bank主要有哪些内容？

ACCA考试每科都有较多的知识点要学习，学员要想*考试，单纯记忆知识点是不行的，要理解知识点的关键内容所在。Audit Plans for Bank是ACCA学员必须要掌握的内容之一，在学习该内容的时候，学员需要掌握以下6点内容：

戳：“各科必背定义+*中文解析+20年习题册（PDF版）”

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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