對(duì)董事薪酬的審計(jì)要求是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-10-21 09:31:46

堅(jiān)持內(nèi)心熱愛之事，歲月終究回饋你驚喜。ACCA課程共有15門，考生通過13門才能拿到ACCA證書。同學(xué)們需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，才能通過ACCA考試。今天整理了AA科目關(guān)于Audit requirement on directors’ emoluments(對(duì)董事薪酬的審計(jì)要求)的知識(shí)點(diǎn)，正在備考的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Audit requirement on directors’ emoluments-對(duì)董事薪酬的審計(jì)要求

【知識(shí)點(diǎn)】

Audit requirement on directors’ emoluments-對(duì)董事薪酬的審計(jì)要求

Directors’ emoluments are material by nature.

Companies listed in the UK have to disclose details of directors' emoluments in Directors’ Remuneration report which must be audited.

The auditor need to make sure the disclosure of directors’ emoluments is complete, accurate, and compliant with both applicable accounting standards and local legislation.

If the disclosure is inadequate, the auditor is required by UK law to highlight this in their auditor’s report.

接受命運(yùn)所給的苦難，也要配得上命運(yùn)的恩賜。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了。距離12月acca考試時(shí)間越來越近，請(qǐng)各位考生盡快調(diào)整學(xué)習(xí)狀態(tài)，爭(zhēng)取一次通過。

注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第48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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