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Recruitment（招聘）是什么_2021年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-02-01 13:30:33

學(xué)習(xí)之心不可無(wú),，懶惰之心不可有。備考ACCA考試的小伙伴們注意啦,，東奧小編為大家整理了ACCA考試AA科目知識(shí)點(diǎn),，趕快來(lái)看一下吧。

招聘_2021年ACCA考試AA知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Recruitment 招聘

【知識(shí)點(diǎn)】

Recruitment 招聘

Recruitment 招聘

Recruiting senior management for an audit client, particularly those able to affect the FS, creates a self-interest threat for the audit firm.

ACCA requires:

Audit firms must not make management decisions for the client.

Their involvement could be limited to reviewing a shortlist of candidates.

For public interest entities

In respect of a director, officer or senior management in a position to exert significant influence over the preparation of the FS, the audit firm is not allowed to:

Searching for candidates.

Undertaking reference checks.

Safeguards:

Remove the individual from the assurance team.

Discuss the matter with the audit committee.

種子最后會(huì)長(zhǎng)成果實(shí),，努力最后會(huì)收獲成功,，懶惰最后會(huì)導(dǎo)致失敗，為了順利通過(guò)ACCA考試,，大家一起加油吧,。

注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第9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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