Kể từ khi đánh của mình có cụ thể hơn và bạn đang tìm kiếm một cái gì đó cơ bản hơn, di chuyển lên! Đi lên để các lĩnh vực tổng quát hơn, di chuyển xuống cho các vấn đề cụ thể hơn. Phần cứng của bất kỳ thói quen tìm kiếm là xác định các cụm từ tìm kiếm thích hợp. | Chapter 12 Study Strategies to Improve Your Memory 115 Tape the model to your bathroom mirror. Every morning when you brush your teeth read the model. As you are putting away your toothbrush and toothpaste or combing your hair look in the mirror and recite aloud what you have just read. One week of grooming with CPA exam concepts and you will have memorized many concepts. Is it time to replace the model Tape another example up to study the next week. PREPARE A SUMMARY Some areas require the preparation of a summary. The four steps to internal control is a good example of several concepts that are important to learn for the Auditing and Attestation AUDIT exam. Spending time to summarize the process helps reinforce the main ideas. See Exhibit for a summary example. Review your summary and make several copies of it. Place copies in strategic places such as the bathroom car glove compartment work desk drawer your briefcase nightstand or near your favorite chair. Whenever you have a free moment review the summary sheets. You learn as you prepare the summary. You will recall the concepts when you review them and when you complete practice quizzes. Exhibit Four-Step Approach to Internal Control 1. Obtain and document an understanding of internal control Why is the auditor understanding the internal control process To plan the audit by determining the nature timing and extent of tests to be performed Required by GAAS Identify potential misstatements Consider factors that affect the risk of material misstatement What is internal control A process established by the board of directors management and other personnel designed to provide reasonable assurance that management achieves three objectives. Reliable financial reporting Effective and efficient operations Compliance with laws and regulations What must the auditor understand The five internal control components 1. Control Environment 2. Risk Assessment 3. Control Activities performance reviews information .
