ACCA考试考纲的变化是学员要注意的，每年的ACCA考纲都会出现一些调整，学员要重视ACCA考纲的变化，更好的去学习ACCA课程。那么，ACCA AAA考试Planning and conducting an audit of historical financial information考纲变化？
ACCA AAA考纲的变化，今年相对来说还算较多，尤其是Planning and conducting an audit of historical financial information的变化部分，学员要重视考点的变化与知识的学习。
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2. Evidence and testing considerations
a) Identify and describe audit procedures (including substantive and tests of controls (for both direct and indirect controls)) to obtain sufficient appropriate audit evidence from identified sources to support the relevant assertions and disclosures^^
Learning outcome revised to reflect the terminology usedin ISA 315 (Revised 2019)
根据 ISA315 修改了此大纲
) C)Evaluate and interpret the results of data analytics tools when used
during planning or evidence collection.
New learning outcome regarding the use of automated tools and techniques bythe auditor, specifically the use of and output from data analytics.
更加清晰的阐明亩计师使用数据分析应用在亩计工作中
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