(完整)ACCAF8知识点总结,推荐文档.pdfVIP

ACCA考试 《审计与认证业务F8》知识点总结 ACCA考试 《审计与认证业务F8》知识点总结 （ ）， （ ）， ISA 315  REVISED IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL  ISA 315  REVISED IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL  MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT  MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT        One of the major revisions of ISA 315 relates to the inquiries made by external auditors  One of the major revisions of ISA 315 relates to the inquiries made by external auditors  of the internal audit function since internal auditors have better knowledge and  of the internal audit function since internal auditors have better knowledge and  understanding of the organisation and its internal control. This article addresses and  understanding of the organisation and its internal control. This article addresses and  highlights the components of internal control  highlights the components of internal control        （ ） （ ） The International Auditing and Assurance Standards Board IAASB issues  The International Auditing and Assurance Standards Board IAASB issues  （ ） （ ） International Standard on Auditing  ISA for international use. From time to time, ISAs  International Standard on Auditing  ISA for international use. From time to time, ISAs  are revised to provide updated standards to auditors. In order to enhance the overall quality  are revised to provide updated st