Bank confirmation procedure是什么_2022年ACCA考試AA知識(shí)點(diǎn)
沒(méi)有任何一朵花,一開(kāi)始便是花。也沒(méi)有任何一朵花,直到最后也仍是花。ACCA考試難度較大,備考過(guò)程中同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目關(guān)于Bank confirmation procedure(銀行確認(rèn)程序)的知識(shí)點(diǎn),正在備考的同學(xué)們一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Bank confirmation procedure-銀行確認(rèn)程序
【知識(shí)點(diǎn)】
Bank confirmation procedure-銀行確認(rèn)程序
Bank confirmation procedure-銀行確認(rèn)程序
The banks will require explicit written authority from the client to disclose the information requested.
The auditors' request must refer to the client's letter of authority and the date thereof.
Alternatively it may be:
Countersigned by the client
Accompanied by a specific letter of authority
The auditors should themselves check that the bank response covers all the information.
不斷進(jìn)步是治療失意和自卑的最佳方式。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了,請(qǐng)各位考生收藏!
注:以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第45講
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