怎么去学习ACCA考试inventory知识点？

怎么去学习ACCA考试inventory知识点？怎么更好的学习ACCA知识点的内容，学员需要有自己的学习方法。ACCA考试的知识点有很多，学员要重视每一个知识点的学习，尽早的通过考试才可以。

ACCA考试inventory知识点是学员会遇到的其中之一，在备考的时候，学员掌握了知识点的内容，可以更好的去理解。ACCA考试对学员来说是新知识学习的关键时刻，是通过考试的考前关键。

1、key assertions

existence and occurrence

accuracy, valuation, allocation

completeness

rights and obligations

classification

presentation

2、evidence - year-end inventory count

3、count procedure

before Inventory count

during inventory count the auditor does not perform the count perform procedures to obtain evidence

after inventory count

4、inventory held by third party - external confirmation

5、standard costs

6、inventory count: cut off procedures

7、continuous/perpetual inventory system

objective

auditor should

advantages and disadvantages

8、substantive procedure for valuation

NRV VS cost

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