Authority IAASB（聲明權(quán)限）是什么_2020年ACCA考試AA知識點
來源：東奧會計在線責編：楊柳2020-11-06 11:28:49
一日之計在于晨，備考ACCA考試，我們一定要早早做好準備，今天東奧小編就為大家整理了ACCA考試AA科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Authority IAASB聲明權(quán)限
【知識點】
Authority IAASB聲明權(quán)限
Authority IAASB聲明權(quán)限
| IAASB pronouncement | Authority |
| International Standards on Auditing (ISAs) | To be applied in the audit of historical financial information. |
| International Standards on Review Engagements (ISREs) | To be applied in the review of historical financial information. |
| International Standards on Assurance Engagements (ISAEs) | To be applied in assurance engagements dealing with subject matters other than historical financial information. |
| International Standards on Related Services (ISRSs) | To be applied to compilation engagements, engagements to apply agreed upon procedures to information and other related services engagement as specified by the IAASB. |
| International Standards on Quality Control (ISQCs) | To be applied for all services falling under the |
| IAASB's engagement standards. (ISAs, ISREs, | |
| ISAEs, ISRSs). | |
| International Auditing Practice Notes (IAPNs) | Provide practical assistance to auditors. |
凡事預(yù)則立不預(yù)則廢，希望大家能夠制定好學(xué)習計劃，并嚴格按照學(xué)習計劃學(xué)習。最后，東奧小編預(yù)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6講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習使用，禁止任何形式的轉(zhuǎn)載)
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