ACCA AA考试Substantive Procedures之Timing怎么学？

ACCA考试的知识点有很多，要想顺利的通过一门考试，学员要对重要的知识点有自己的掌握与理解。ACCA AA考试并不算是一门简单的考试。那么，ACCA AA考试Substantive Procedures之Timing怎么学？

ACCA AA考试Substantive Procedures是考试的重点内容，学员在备考的时候要对其知识点有掌握并理解。今天融跃小编给大家分享的是ACCA AA考试Substantive Procedures中Timing的内容：

Substantive transaction procedures may be carried out at an earlier date than the entity's year-end and the final audit (i.e. at an interim audit). If carried out at an interim date, further tests must be carried out to cover the remaining period. These tests (substantive and/or tests of control) must be sufficient to ensure that the risk of misstatement does not increase during this period.

Unlike tests of control, where prior-year audit evidence may be relied on under certain circumstances, prior-year substantive evidence will be insufficient to address a risk of material misstatement in the current period.

对于ACCA学员来说，要想完全掌握一门课程的内容并不简单，学员在学习的时候要知道考试的重难点是什么，同时学员也要重视每一个ACCA考点的内容学习。ACCA网课学习是帮助学员更好理解ACCA课程的关键 ，选择适合自己的课程也很关键，融跃教育给你想要的ACCA学习计划与方法。

如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。