Other assurance engagements（其它鑒證業(yè)務）是什么_2020年ACCA考試AA知識點
備考2020年ACCA考試，請大家一直堅守下去，努力前行，爭取一次順利通過。今天東奧小編為大家準備了FM科目的知識點，快來學習一下吧。
【內(nèi)容導航】
Other assurance engagements其它鑒證業(yè)務
【知識點】
Other assurance engagements其它鑒證業(yè)務
Other assurance engagements其它鑒證業(yè)務
Definition of an assurance engagement
An assurance engagement is one in which
? A practitioner aims to obtain sufficient appropriate evidence in order to
? Express a conclusion designed to
? Enhance the degree of confidence of the intended users other than the responsible party
? About the outcome of the measurement or evaluation of an underlying subject matter against criteria
Five basic elements for an assurance engagement
① A three-party relationship
② A subject matter
③ Suitable criteria
④ Evidence
⑤ An assurance report
Types and objectives of assurance engagement
The audit framework defines two types of assurance engagement to be performed:
① Reasonable assurance engagement
② Limited assurance engagement
考生要充分利用好ACCA考試知識點，快來學習知識點吧。東奧小編預祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎精講班第2講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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