Statutory audits（法定審計(jì)）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
時(shí)間一點(diǎn)點(diǎn)流逝，ACCA考試時(shí)間越來越近，備考ACCA考試，一定要熟練掌握重要考點(diǎn)，東奧小編今天為大家整理了AA考試科目相關(guān)考點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Statutory audits 法定審計(jì)
【知識(shí)點(diǎn)】
Statutory audits 法定審計(jì)
Statutory audits 法定審計(jì)
The objective of statutory audits
Managements are required to account for the stewardship of the assets placed under their control.
They achieve this by preparing FS which are presented to the shareholders.
The objective of an audit of FS is:
To enable the auditor to express an opinion on whether the FS are prepared, in all material respects, in accordance with an applicable financial reporting framework.
學(xué)習(xí)不是一蹴而就的，要循序漸進(jìn)，由淺入深的學(xué)習(xí)，ACCA考試時(shí)間即將來臨，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第4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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