2015年的美國(guó)CPA考試3月5日的考點(diǎn)解析在此奉上，各位考生趕緊看過(guò)來(lái)！
　　Audit Plan VS.Audit Strategy
　　審計(jì)計(jì)劃和審計(jì)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.
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