Duties of auditors（審計師的職責(zé)）是什么_2020年ACCA考試AA知識點

來源：東奧會計在線責(zé)編：楊柳2020-09-24 13:28:29

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審計師的職責(zé)_2020年ACCA考試AA知識點

【內(nèi)容導(dǎo)航】

Duties of auditors 審計師的職責(zé)

【知識點】

Duties of auditors 審計師的職責(zé)

Issues to be considered	Explanation
Compliance with legislation	Whether the FS have been prepared in accordance with the relevant legislation.
Truth and fairness of accounts	Whether
	? The B/S shows a true and fair view of the company’s affairs at the end of the period.
	? The P&L and cash flow statement show a true and fair view of the results for the period.
Adequate accounting records and returns	Whether
	? Adequate accounting records have been kept.
	? Adequate returns received from branches not visited by the auditor.
Agreement of accounts to records	Whether the accounts agree with the accounting records and returns.
Consistency of other information	Whether the information in the director’s report is consistent with the FS.
Directors’ benefits	Whether disclosure of directors’ benefit has been made in accordance with the Companies Act 2006.