亚洲精品国偷拍自产在线观看蜜臀,亚洲av无码男人的天堂,亚洲av综合色区无码专区桃色,羞羞影院午夜男女爽爽,性少妇tubevⅰdeos高清

當(dāng)前位置:東奧會(huì)計(jì)在線>ACCA>AA資料>正文

鑒證業(yè)務(wù)的要素是什么_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:田彤2024-01-19 09:38:50

每一步都是向前的一步,永不放棄,成功就在眼前。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Elements of an assurance engagement(鑒證業(yè)務(wù)的要素)相關(guān)知識(shí)點(diǎn),具體如下。

鑒證業(yè)務(wù)的要素是什么_2024年ACCA考試AA知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Elements of an assurance engagement-鑒證業(yè)務(wù)的要素

【知識(shí)點(diǎn)】

Elements of an assurance engagement-鑒證業(yè)務(wù)的要素

Elements of an assurance engagement-鑒證業(yè)務(wù)的要素

In accordance with ISAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information, an assurance engagement will involve the following elements:

① Three separate parties:

? The intended user who is the person who requires the assurance report.

? The responsible party, which is the organisation responsible for preparing the subject matter to be reviewed.

? The practitioner who is the professional who will review the subject matter and provide the assurance.

② Suitable subject matter: The subject matter is the data that the responsible party has prepared and which requires verification.

 Suitable criteria: compared to the criteria in order for it to be assessed and an opinion provided.

 Sufficient appropriate evidence: obtained by the practitioner in order to give the required level of assurance.

⑤ An assurance report: the opinion that is given by the practitioner to the intended user and the responsible party.

只有不停止前進(jìn)的腳步,才能走向成功的道路。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn),2024年3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5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)


+1
打印
免費(fèi)資料
  • ACCA考試大綱

    考綱變化提前知道,輕松備考

  • 重點(diǎn)知識(shí)點(diǎn)

    重點(diǎn)知識(shí)點(diǎn)匯總,備考不走彎路

  • 中英文財(cái)經(jīng)單詞翻譯

    財(cái)務(wù)英語(yǔ)財(cái)經(jīng)詞匯,提前學(xué)

一鍵領(lǐng)取
常見(jiàn)問(wèn)題
  • 1ACCA是什么證書?
  • 2ACCA和CPA哪個(gè)好?
  • 3ACCA考下來(lái)要多少錢?
  • 4往年ACCA通過(guò)率有多少?

掃碼添加微信

專業(yè)咨詢老師為你答疑解惑

輔導(dǎo)課程
24年ACCA新課
0元暢學(xué)7天