Duties of auditors（審計師的職責）是什么_2020年ACCA考試AA知識點
來源：東奧會計在線責編：楊柳2020-09-24 13:28:29
一寸光陰一寸金，寸金難買寸光陰。備考ACCA考試的同學們注意啦，12月份考試時間越來越近，請大家抓緊時間學習，東奧小編為大家整理了ACCA考試AA科目相關知識點，一起來看一下吧。
【內(nèi)容導航】
Duties of auditors 審計師的職責
【知識點】
Duties of auditors 審計師的職責
Duties of auditors 審計師的職責
| Issues to be considered | Explanation |
| Compliance with legislation | Whether the FS have been prepared in accordance with the relevant legislation. |
| Truth and fairness of accounts | Whether |
| ? The B/S shows a true and fair view of the company’s affairs at the end of the period. | |
| ? The P&L and cash flow statement show a true and fair view of the results for the period. | |
| Adequate accounting records and returns | Whether |
| ? Adequate accounting records have been kept. | |
| ? Adequate returns received from branches not visited by the auditor. | |
| Agreement of accounts to records | Whether the accounts agree with the accounting records and returns. |
| Consistency of other information | Whether the information in the director’s report is consistent with the FS. |
| Directors’ benefits | Whether disclosure of directors’ benefit has been made in accordance with the Companies Act 2006. |
堅定的目標是重要的力量源泉，也是成功的利器之一，沒有它，天才也會在追求目標的道路中感到迷茫。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4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(zhuǎn)載)
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