ACCA考試中Audit Plans for Bank主要有哪些內(nèi)容？

要想在ACCA考試中拿到理想的分?jǐn)?shù)，學(xué)員必須要掌握到ACCA考試的關(guān)鍵內(nèi)容。ACCA考試對學(xué)員來說是知識的積累，更是課程學(xué)習(xí)的成果。ACCA考試中Audit Plans for Bank主要有哪些內(nèi)容？

ACCA考試每科都有較多的知識點(diǎn)要學(xué)習(xí)，學(xué)員要想*考試，單純記憶知識點(diǎn)是不行的，要理解知識點(diǎn)的關(guān)鍵內(nèi)容所在。Audit Plans for Bank是ACCA學(xué)員必須要掌握的內(nèi)容之一，在學(xué)習(xí)該內(nèi)容的時(shí)候，學(xué)員需要掌握以下6點(diǎn)內(nèi)容：

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（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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