3月19日USCPA考点解析来啦！高顿网校小编这就速速为各位学员奉上，你有认真复习USCPA考试吗？
　　了解客户企业及其商业环境的程序
　　a. Tour client facilities
　　b. Review the financial history of the client
　　c. Obtain an understanding of client accounting
　　d. Inquire of client personnel
　　Instructor’s tips：
　　In obtaining the understanding of the client accounting, the auditor should obtain an understanding of client accounting methodology because it affects the design of internal control, which in turn impacts planned audit procedures.
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