Assurance engagements(擔(dān)保業(yè)務(wù))是什么_2021年ACCA考試AA知識點
為了不讓生活留下遺憾和后悔,,我們應(yīng)該盡可能地抓住一切改變生活的機會,。關(guān)于ACCA考試的AA知識點小編已經(jīng)準(zhǔn)備好,抓緊復(fù)習(xí),,不留遺憾,!
【內(nèi)容導(dǎo)航】
Assurance engagements 擔(dān)保業(yè)務(wù)
【知識點】
Assurance engagements 擔(dān)保業(yè)務(wù)
Assurance engagements 擔(dān)保業(yè)務(wù)
Advantages of statutory audit
(1) Impartial view provided by the auditors because it is performed by independent auditors.
(2) Deficiencies identified and recommendations made to improve accounting systems.
(3) 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
(1) Costs
(2) The disruption caused to a company's staff during the audit
一遇挫折就灰心喪氣的人,永遠是個失敗者,。而一向努力奮斗,,堅韌不拔的人會走向成功。對于ACCA考試來說,,更需要一種堅定不移走下去的勇氣,。
注:以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第2講
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