2021年3月ACCA考试实现了所有课程的机考模式，因此学员在考试的时候一定要时候机考的做题模式。ACCA AA Substantive procedures中7 种获得证据的审计手段有哪些？

ACCA课程存在很多的重难点，很多学员在学习的时候，确实存在无法理解去掌握的内容，但是学员若是能够对考点进行总结，去理解性记忆的话，可能会更好的掌握。其中，ACCA AA Substantive procedures中7 种获得证据的审计手段是其中一个考点，7 种获得证据的审计手段 Seven procedures for obtaining evidence为下面内容：

1) Inquiry 询问

Inquiry consists of seeking information from knowledgeable persons, both financial and non-financial, within the entity or outside the entity

2) External confirmation 外部函证（仅限于实质性审查）

An external confirmation represents audit evidence obtained by the auditor as a direct written response to the auditor from a third party, in paper form, electronic form or by other medium.

3) Inspection 检查

Inspection involves examining records or documents, whether internal or external, in paper form, electronic form, or other media, or a physical examination of an asset

4) Observation 观察

Observation consists of looking at a process or procedure being performed by others.

5) Reperformance 重新执行

Reperformance involves the auditor’s independent execution of procedures or controls that were originally performed as part of the entity’s internal control.

6) Recalculation 重新计算

Recalculation consists of checking the mathematical accuracy of documents or records. Recalculation may be performed manually or electronically.

7) Analytical procedures 分析性复核（仅限于实质性审查）

Analytical procedures consist of evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Analytical procedures also encompass such investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.

ACCA AA考点的内容是学员学习的关键，一定要重点去掌握。学员在学习课程的时候，希望能够找到适合自己的内容，融跃教育不同课程的学习，让学员找到适合自己的内容，学习轻松更为有效。