Statutory audits(法定審計)是什么_2023年ACCA考試AA知識點
航海者雖比觀望者要冒更大的風(fēng)險,,但卻有希望到達彼岸。acca被稱為“國際財會界的通行證”,,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)計劃,,鞏固基礎(chǔ)知識點。今天整理了AA科目Statutory audits(法定審計)相關(guān)知識點,,準(zhǔn)備參加考試的同學(xué)們來看看吧,。
【內(nèi)容導(dǎo)航】
Statutory audits-法定審計
【知識點】
Statutory audits-法定審計
Statutory audits-法定審計
Benefits of small company audit:
(a) Enable taxation authorities to calculate corporation tax and check returns.
(b) Sale of the business or negotiation of a bank loan may be facilitated.
(c) Employees need to assess FS for wage negotiations and considering future viability of their employer.
(d) Assists in fair valuation of share in unquoted companies.
(e) Useful independent check on accounting systems and recommendations for improving those systems.
讀萬卷書,,行萬里路。以上就是為大家整理的acca考試相關(guān)知識點,,2023年9月acca考試在即,,同學(xué)們要抓緊時間復(fù)習(xí)。
注:以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第4講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)