The objective of external audit engagements是什么_2020年ACCA考試AA知識(shí)點(diǎn)
目前2020年ACCA考試備考已經(jīng)開始，已經(jīng)報(bào)考的考生要抓緊時(shí)間學(xué)習(xí)了。提前掌握書本知識(shí)，了解教材重點(diǎn)，有助于后續(xù)階段的學(xué)習(xí)。為了幫助大家備考，東奧小編準(zhǔn)備了以下內(nèi)容。
【內(nèi)容導(dǎo)航】
The objective of external audit engagements 外部審計(jì)業(yè)務(wù)的目標(biāo)
【知識(shí)點(diǎn)】The objective of external audit engagements 外部審計(jì)業(yè)務(wù)的目標(biāo)
The objective of external audit engagements
? The objective of an audit is to enable the auditor to express an opinion whether the FS are prepared, in all material respects, in accordance with an applicable financial reporting framework. (ISA 200 Objective and General Principles Governing an Audit of FS)
? In AA, the framework is International Financial Reporting Standards. (IFRS)
? The main purpose of external audit is to enhance the degree of confidence of users in the FS.
? External audits include statutory audit and non-statutory audit.
成功是努力的結(jié)晶，只有努力才會(huì)有成功。2020年ACCA考試備考，希望大家都能拼盡全力，努力學(xué)習(xí)，最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自來自Joyce老師基礎(chǔ)班第2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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