USCPA考试一共有四门科目，这四门科目大家掌握的怎么样了呢?为了帮助大家更好的备考USCPA，中公小编将USCPA知识点：审计计划和审计策略的不同为各位考生如下整理：
Audit Plan VS.Audit Strategy
审计计划和审计策略的不同
Audit plan is listing of audit procedures that the auditor believes are necessary to accomplish the objectives of the audit.
Audit strategy outlines the scope of the audit engagement.
Instructor’s Tips:
1) Audit plan follows development of the audit strategy,but they are closely interrelated and may overlap some time.
2) Audit strategy gives you a general idea of what auditor will do of the audit engagement,while audit plan provides more specific procedures based on the strategy.
3) Public accounting firms registered with PCAOB must adhere to certain auditing standards.
以上就是中公小编关于USCPA知识点：审计计划和审计策略的不同为各位考生做的整理，希望能对各位考生的USCPA备考有一定的帮助。
