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美國CPA考點解析：內(nèi)部控制的缺陷
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
Internal Control deficiency
內(nèi)部控制的缺陷
Control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect/correct misstatements on a timely basis.
Instructor’s tips: Candidates should be able to differentiate design deficiency and operation deficiency. Design deficiency will make fraud or mistakes not be prevented even though the operation is properly performed.
【我要糾錯】 責任編輯：小敏
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