外部審計(jì)師的目標(biāo)是什么_2023年ACCA考試AA知識(shí)點(diǎn)
想要成為強(qiáng)者,決不能繞過(guò)擋道的荊棘,,也不能回避風(fēng)雨的沖刷,。acca被稱為“國(guó)際財(cái)會(huì)界的通行證”,含金量比較高,。今天整理了AA科目The objectives of the external auditor(外部審計(jì)師的目標(biāo))相關(guān)知識(shí)點(diǎn),,準(zhǔn)備參加考試的同學(xué)們一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
The objectives of the external auditor-外部審計(jì)師的目標(biāo)
【知識(shí)點(diǎn)】
The objectives of the external auditor-外部審計(jì)師的目標(biāo)
The objectives of the external auditor-外部審計(jì)師的目標(biāo)
To determine whether the work of the internal audit function/direct assistance from internal auditors can be used and, if so, in which areas and to what extent.
(1) If using the work of the internal audit function
Determine whether that work is appropriate for the purposes of the audit.
(2) If using internal auditors to provide direct assistance
To appropriately direct, supervise and review their work.
任何的限制,,都是從自己的內(nèi)心開(kāi)始,。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn),2023年6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50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)