3月19日USCPA考點解析來啦！高頓網(wǎng)校小編這就速速為各位學員奉上，你有認真復(fù)習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.
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