理解ACCA考试的知识点对考试很关键，在ACCA考试中有很多知识点是需要掌握与记忆的。ACCA考试要学习的内容有很多，那么，ACCA考试External auditing包含的知识点有哪些？
1、The auditors will be particularly interested in testing and reporting in the financial controls, the board is accountable for all the controls in the company, financial, operation,compliance control .
2、In annual assessment of internal control, the board should consider.
The changes in the nature and extent of significant risks since the last annual assessment.
The scope of management s ongoing monitoring of the risks.
The incidence of any significant control failings or weaknesses that have been identified during the year.
ACCA智播课主要是搭载智能学习系统，增加冲刺阶段的直播授课，双模式学习。基础阶段利用智能平台巩固学习，夯实专业基础；冲刺直播阶段，重点突出，难点讲解，快速掌握重难点知识和题型解法，有效提分。
ACCA网课的学习是帮助学员梳理ACCA考试的重难点。融跃ACCA智播课课程适合所有学员去学习，知识点的讲解、ACCA考试答疑服务、ACCA题库练习及考前题情分析等，让学员在考试中更有把握，信心十足。
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。
