3月19日USCPA考點(diǎn)解析來(lái)啦！高頓網(wǎng)校小編這就速速為各位學(xué)員奉上，你有認(rèn)真復(fù)習(xí)USCPA考試嗎？
　　了解客戶企業(yè)及其商業(yè)環(huán)境的程序
　　a. Tour client facilities
　　b. Review the financial history of the client
　　c. Obtain an understanding of client accounting
　　d. Inquire of client personnel
　　Instructor’s tips：
　　In obtaining the understanding of the client accounting, the auditor should obtain an understanding of client accounting methodology because it affects the design of internal control, which in turn impacts planned audit procedures.
　　USCPA考試的報(bào)名時(shí)間、考試動(dòng)態(tài)，高頓網(wǎng)校會(huì)在*9時(shí)間通知大家，敬請(qǐng)關(guān)注高頓網(wǎng)校*7考試動(dòng)態(tài)【提示：“Ctrl+D”收藏此頁(yè)面】。