2015年ACA考试《审计与认证业务F8》知识点归纳.docVIP

2015年ACCA考试《审计与认证业务F8》知识点归纳 本文由高顿ACCA整理发布，转载请注明出处 　　ISA 315 REVISED , IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT 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 understanding of the organisation and its internal control. This article addresses and highlights the components of internal control 　　The International Auditing and Assurance Standards Board IAASB issues International Standard on Auditing IS