ACCA考试是现在热门的财会证书考试，通过知识的学习来掌握课程的重难点。ACCA知识点Logic of Audit要求学员掌握哪些内容？
Logic of
Audit是ACCA考试中的一个重难点的问题，学员在学习的时候一定要了解课程的内容有哪些，帮助学员更好的去巩固知识，帮助学员更好的去学习。 戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
1、资产负债表认定
对象：All assets, liabilities and equity interests
1) Completeness 完整性- should have been recorded have been recorded.该记的，已记录了
2) Existence 存在性 Exist 记录的，都存在
3) Valuation 估值 included in the financial statements at appropriate amounts 价值正确
举例：IAS2 存货 carried at the lower of historical cost and NRV.
实质：从存货 held for sale 能够实现的经济利益 economic 来确认价值
4) Rights& Obligations 权利和义务 The entity holds or controls the rights/obligation to the entity.
2、利润表认定
对象：All transactions and events
1) Completeness 完整性 should have been recorded have been recorded.该记的，已记录了
2) Occurrence 发生性 Recorded have occurred and pertain to the entity.记录的，都发生了
3) Accuracy 机械正确性 Relative amounts and other data have been recorded appropriately.适当
4) Classification 分类 Recorded in the proper accounts.正确恰当的科目
5) Cut-off 截止性 Recorded in the correct accounting period.
ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。