業(yè)務(wù)約定書(shū)包括的事項(xiàng)是什么_2024年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：牛美琪2024-03-12 16:06:04

砥礪前行，不畏困難，因?yàn)槌晒驮趫?jiān)持之后。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”,，含金量很高,。想要報(bào)名的同學(xué)們請(qǐng)?zhí)崆爸贫▊淇加?jì)劃,，鞏固基礎(chǔ)知識(shí)點(diǎn),。今天整理了AA科目Matters included in the engagement letter （業(yè)務(wù)約定書(shū)包括的事項(xiàng)）相關(guān)知識(shí)點(diǎn),，同學(xué)們一起來(lái)看看吧,。

【內(nèi)容導(dǎo)航】

Matters included in the engagement letter-業(yè)務(wù)約定書(shū)包括的事項(xiàng)

【知識(shí)點(diǎn)】

Matters included in the engagement letter-業(yè)務(wù)約定書(shū)包括的事項(xiàng)

??The objective and scope of the audit;

??The responsibilities of the auditor;

??The responsibilities of management;

??Identification of the financial reporting framework for the preparation of the financial statements;

??Expected form and content of any reports to be issued;

??The fact that some material misstatements may not be detected;

??Arrangements regarding the planning and performance of the audit, including the composition of the audit team;

??The expectation that management will provide written representations;

??The basis on which fees are computed and any billing arrangements;

??Arrangements concerning the involvement of internal auditors and other staff of the entity;

??Any obligations to provide audit working papers to other parties;

??Arrangements to make available draft financial statements and any other information; and

??Arrangements to inform the auditor of facts which might affect the financial statements, of which management may become aware during the period from the date of the auditor’s report to the date the financial statements are issued.

心中有目標(biāo),，腳步有力量，奮斗不止,，實(shí)現(xiàn)夢(mèng)想,。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2024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Ivan Yang老師23年基礎(chǔ)精修班第13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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