ACCA考试Internal control and audit包含哪些知识点？

学习ACCA课程是了解国际财会知识的途径，很多ACCA学员为了提升自己而为去努力掌握ACCA考试的内容。ACCA考试要学习的知识点有很多，那么，ACCA考试Internal control and audit包含哪些知识点？

acca考试

1、Internal control interests the external auditor

Reliance on internal controls will reduce the amount of substantive testing of transactions and resultant balances in the

ledger accounts required.

2、Internal control interests the internal auditor

Internal controls are fundamental to the work of the internal auditor, internal auditors have to make decisions on the extent of reliance on controls to manage risks and therefore the level of testing to be carried out.

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