Rights of auditors（審計師的權(quán)利）是什么_2020年ACCA考試AA知識點

來源：東奧會計在線責編：楊柳2020-09-18 13:52:20

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(guān)于ACCA考試相關(guān)知識點，趕快來看一下吧。

審計師的權(quán)利_2020年ACCA考試AA知識點

【內(nèi)容導航】

Rights of auditors 審計師的權(quán)利

【知識點】

Rights of auditors 審計師的權(quán)利

Basic rights	Explanation
Access to records	? Right to access at all times to the books, accounts and other documents of the company.
Information and explanations	? Right to require from the company’s officers such information and explanations as they think necessary for the performance of their duties as auditors.

Attendance at/notices of general meetings	? Right to attend any general meetings.
Attendance at/notices of general meetings	? Right to receive all notices of and other communications relating to such meetings.
Right to be heard at general meetings	? Right to be heard at general meetings on any part of the business that concerns them as auditors.
Rights in relation to written resolutions	? Right to receive a copy of any written resolution proposed.

以上就是東奧小編為大家整理的ACCA考試科目相關(guān)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(chǔ)精講班第4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(zhuǎn)載)

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