Objective and GP（客觀性原則與一般原則）是什么_2021年ACCA考試AA知識點
他日若遂凌云志，敢笑黃巢不丈夫。備考ACCA考試，我們一定要堅持學(xué)習，東奧小編為大家整理了ACCA考試知識點，詳情如下：
【內(nèi)容導(dǎo)航】
Objective and GP 客觀性原則與一般原則
【知識點】
Objective and GP 客觀性原則與一般原則
Objective and GP 客觀性原則與一般原則
Objective and general principles
Objectives of the independent auditor
ISA 200 defines the overall objectives as:
To obtain reasonable assurance about whether the FS are free from material misstatement, whether due to fraud or error.
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.
To report on the FS, and communicate as required by the ISAs, in accordance with the auditor’s findings.
Achieve the overall objective
In order to achieve the overall objective, ISA 200 requires that the auditor must:
(1) Fully understand and comply with all the ISAs relevant to the audit.
(2) Achieve each individual ISA objective which will allow the auditor to achieve the overall objective.
(3) Plan and perform the audit with professional skepticism and professional judgement.
(4) Comply with ethical requirements.
如果有天我們湮沒在人潮中，庸碌一生，那是因為我們沒有努力要活的豐盛。ACCA備考路上大家一定要腳踏實地走好每一步，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14講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習使用，禁止任何形式的轉(zhuǎn)載)
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