Audit reporting（審計報告）是什么_2020年ACCA考試AA知識點
最可怕的敵人，就是沒有堅強的信念。2020年ACCA備考正在火熱進行中，東奧小編為大家整理了關于ACCA考試相關知識點，趕快來看一下吧。
【內(nèi)容導航】
Audit reporting審計報告
【知識點】
Audit reporting審計報告
Audit reporting
·The nature of the report will depend on statutory and entity requirements, but it should conform to the criteria in ISA 700: forming an opinion and reporting on FS.
·There may be additional statutory reporting requirements for not-for-profit organizations such as:
√ Value for money audits
√ Regularity audits
√ Performance audits
Extra Knowledge 1
·In the UK, the National Audit Office scrutinises public spending on behalf of the government.
· Part of its remit is to act as the external auditor of the FS of central government departments.
· Its other objective is to carry out value for money audits to help public service managers improve performance and delivery of services.
Extra Knowledge 2
·The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog“.
· GAO examines how taxpayer dollars are spent and provides Congress and federal agencies with objective, reliable information to help the government save money and work more efficiently.
以上就是東奧小編為大家整理的ACCA考試科目相關知識點了，希望能夠幫助到大家，最后預祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎班第68講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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