ARR（審計人員的任命、免職和辭職）是什么_2020年ACCA考試AA知識點

來源：東奧會計在線責編：楊柳2020-09-29 15:04:38

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審計人員的任命、免職和辭職_2020年ACCA考試AA知識點

【內(nèi)容導航】

ARR 審計人員的任命、免職和辭職

【知識點】

ARR 審計人員的任命、免職和辭職

Appointment

A simple majority, or a 75% majority may be required to appoint auditors, depending on legislation and the company’s constitution.

Who can appoint an auditor?	How and in what circumstances
Who can appoint an auditor?	to appoint an auditor (in the UK)
Shareholders	By passing ordinary resolution in annual meeting.
Directors	Before company’s first financial period.
	Following a period during which the company is exempted from audit and at any time before the next period for appointing auditors by shareholders.
	To fill a casual vacancy
Members	By passing ordinary resolution in general meeting.
	If company should have appointed auditor during a period for appointing auditors but failed to do so.
	If directors fail to do so.
Secretary of state	If no auditors are appointed per above.