International auditing and assurance standards board (IAASB)_2020年ACCA考試AA知識點
學(xué)習(xí)之心不可無，懶惰之心不可有。備考ACCA考試的小伙伴們注意啦，東奧小編為大家整理了ACCA考試AA科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
International auditing and assurance standards board (IAASB) 國際審計與鑒證準(zhǔn)則理事會
【知識點】International auditing and assurance standards board (IAASB) 國際審計與鑒證準(zhǔn)則理事會
International auditing and assurance standards board (IAASB)
※ IAASB, including 18 members, is a technical standing committee of the IFAC.
Its members are nominated by IFAC Board and are responsible for setting ISAs.
The objective of the IAASB, on behalf of the IFAC Board, is to serve the public interest by:
√ setting high quality auditing and assurance standards;
√facilitating the convergence of international and national standards;
√ enhancing the quality and uniformity of practice throughout the world;
√strengthening public confidence in the global auditing and assurance profession.
The IAASB achieves its objective specifically by:
√ Establishing high quality auditing standards and guidance for financial statement audits that are generally accepted and recognized by key stakeholders across the world.
√ Establishing high quality standards and guidance for other types of assurance services on both financial and non-financial matters.
√ Establishing high quality standards and guidance for other related services.
√Establishing high quality standards for quality control covering the scope of services addressed by the IAASB.
√ Publishing other pronouncements on auditing and assurance matters.
√ Advancing public understanding of the roles and responsibility of professional auditors and assurance service providers.
種子最后會長成果實，努力最后會收獲成功，懶惰最后會導(dǎo)致失敗，為了順利通過ACCA考試，大家一起加油吧。
注：以上內(nèi)容來自來自Joyce老師基礎(chǔ)班第7講
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