Other assurance engagements是什么_2023年ACCA考試AA知識(shí)點(diǎn)
有時(shí)候，堅(jiān)持了你最不想干的事情之后，會(huì)得到你最想要的東西。acca被稱為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。在備考期間同學(xué)們需要嚴(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Other assurance engagements(其他擔(dān)保業(yè)務(wù))相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Other assurance engagements-其他擔(dān)保業(yè)務(wù)
【知識(shí)點(diǎn)】
Other assurance engagements-其他擔(dān)保業(yè)務(wù)
Other assurance engagements-其他擔(dān)保業(yè)務(wù)
Advantages of statutory audit:
(a) Impartial view provided by the auditors because it is performed by independent auditors.
(b) Deficiencies identified and recommendations made to improve accounting systems.
(c) Auditors might detect fraud and error and the director could do timely adjustment.
Objective of statutory audits and the audit opinion.
Limitations of statutory audit:
(a) Costs.
(b) The disruption caused to a company’s staff during the audit.
人生就像舞臺(tái)，不到謝幕，永遠(yuǎn)不會(huì)知道自己有多精彩。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。
注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第2講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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