Other written representations might include_2020年ACCA考試AA知識(shí)點(diǎn)
時(shí)間一點(diǎn)點(diǎn)流逝，ACCA考試時(shí)間越來(lái)越近，備考ACCA考試，一定要熟練掌握重要考點(diǎn)，東奧小編今天為大家整理了AA考試科目相關(guān)考點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Other written representations might include其他書(shū)面陳述可能包括的內(nèi)容
【知識(shí)點(diǎn)】
Other written representations might include其他書(shū)面陳述可能包括的內(nèi)容
Other written representations might include
Whether the selection and application of accounting policies are appropriate.
? Plans or intentions that may affect the carrying value or classification of assets and liabilities.
? Liabilities, both actual and contingent.
? Title to, or control over, assets, liens on assets and assets pledged as collateral..
? Significant assumptions used in making accounting estimates are reasonable.
? All subsequent events requiring adjustment or disclosure have been adjusted or disclosed.
? All deficiencies in internal control that management is aware of have been communicated to the auditor.
? Management has disclosed all instances of non-compliance or suspected non-compliance with laws or regulations
? The effects of uncorrected misstatements are immaterial, both individually and in aggregate.
? Management has disclosed all information in relation to fraud or suspected fraud involving management, employees with significant roles in internal control, and others where fraud could have a material effect on the FS.
? Management has disclosed all information in relation to allegations of fraud or suspected fraud communicated by employees, former employees, analysts, regulators or others.
學(xué)習(xí)不是一蹴而就的，要循序漸進(jìn)，由淺入深的學(xué)習(xí)，ACCA考試時(shí)間即將來(lái)臨，預(yù)祝到家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)班第73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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