對董事薪酬的審計要求是什么_2023年ACCA考試AA知識點
只要你愿意去努力去奮斗，在哪都不會虛度光陰。acca被稱為“國際財會界的通行證”，含金量比較高。同學們需嚴格執(zhí)行學習計劃，鞏固基礎知識點。今天整理了AA科目Audit requirement on directors’ emoluments(對董事薪酬的審計要求)相關(guān)知識點，具體內(nèi)容如下。
【內(nèi)容導航】
Audit requirement on directors’ emoluments-對董事薪酬的審計要求
【知識點】
Audit requirement on directors’ emoluments-對董事薪酬的審計要求
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.
只要你不停止追求，你就會沐浴在夢想的光輝中。以上就是為大家整理的acca考試相關(guān)知識點，2023年6月acca考試在即，同學們要抓緊時間復習。
注：以上內(nèi)容來自李亞婷老師基礎精講班第48講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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