Contents of the engagement letter是什么_2020年ACCA考試AA知識點(diǎn)
意志在于磨練，成功在于堅持。備考ACCA考試，我們要熟練掌握各科目重要知識點(diǎn)，為此，東奧小編為大家準(zhǔn)備了ACCA考試AA知識點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Contents of the engagement letter 業(yè)務(wù)約定書的內(nèi)容
【知識點(diǎn)】
Contents of the engagement letter 業(yè)務(wù)約定書的內(nèi)容
Contents of the engagement letter
The engagement letter is the written terms of an engagement in the form of a letter.
It should include at least the following issues:
The objective and scope of the audit.
The auditor’s responsibilities.
The management’s responsibilities.
Identification of the applicable financial reporting framework for the preparation of the FS.
Reference to the expected form and content of any reports to be issued by the auditor.
A statement that there may be circumstances in which a report may differ from its expected form and content.
只要持續(xù)地努力，不懈地奮斗，就沒有征服不了的東西。備考路上雖然比較枯燥，但只要我們堅持一定會成功，最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)班第19講
(本文為東奧會計在線原創(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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