Other assurance engagements（其它鑒證業(yè)務(wù)）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
備考2020年ACCA考試，請(qǐng)大家一直堅(jiān)守下去，努力前行，爭(zhēng)取一次順利通過(guò)。今天東奧小編為大家準(zhǔn)備了FM科目的知識(shí)點(diǎn)，快來(lái)學(xué)習(xí)一下吧。
【內(nèi)容導(dǎo)航】
Other assurance engagements其它鑒證業(yè)務(wù)
【知識(shí)點(diǎn)】
Other assurance engagements其它鑒證業(yè)務(wù)
Other assurance engagements其它鑒證業(yè)務(wù)
Definition of an assurance engagement
An assurance engagement is one in which
? A practitioner aims to obtain sufficient appropriate evidence in order to
? Express a conclusion designed to
? Enhance the degree of confidence of the intended users other than the responsible party
? About the outcome of the measurement or evaluation of an underlying subject matter against criteria
Five basic elements for an assurance engagement
① A three-party relationship
② A subject matter
③ Suitable criteria
④ Evidence
⑤ An assurance report
Types and objectives of assurance engagement
The audit framework defines two types of assurance engagement to be performed:
① Reasonable assurance engagement
② Limited assurance engagement
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注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第2講
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