鑒證業(yè)務(wù)的要素是什么_2024年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2024-01-19 09:38:50

每一步都是向前的一步，永不放棄，成功就在眼前。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量很高。想要報(bào)名的同學(xué)們請(qǐng)?zhí)崆爸贫▊淇加?jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Elements of an assurance engagement（鑒證業(yè)務(wù)的要素）相關(guān)知識(shí)點(diǎn)，具體如下。

【內(nèi)容導(dǎo)航】

Elements of an assurance engagement-鑒證業(yè)務(wù)的要素

【知識(shí)點(diǎn)】

Elements of an assurance engagement-鑒證業(yè)務(wù)的要素

In accordance with ISAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information, an assurance engagement will involve the following elements:

① Three separate parties:

? The intended user who is the person who requires the assurance report.

? The responsible party, which is the organisation responsible for preparing the subject matter to be reviewed.

? The practitioner who is the professional who will review the subject matter and provide the assurance.

② Suitable subject matter: The subject matter is the data that the responsible party has prepared and which requires verification.

③ Suitable criteria: compared to the criteria in order for it to be assessed and an opinion provided.

④ Sufficient appropriate evidence: obtained by the practitioner in order to give the required level of assurance.

⑤ An assurance report: the opinion that is given by the practitioner to the intended user and the responsible party.

只有不停止前進(jìn)的腳步，才能走向成功的道路。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2024年3月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自Ivan Yang老師23年基礎(chǔ)精修班第5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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