Engagement（業(yè)務）是什么_2021年ACCA考試AA知識點
來源：東奧會計在線責編：楊柳2021-03-29 14:42:30
學習之心不可無，懶惰之心不可有。備考ACCA考試的小伙伴們注意啦，東奧小編為大家整理了ACCA考試AA科目知識點，趕快來看一下吧。
【內容導航】
Engagement 業(yè)務
【知識點】
Engagement 業(yè)務
Engagement 業(yè)務
ISA 210 Agreeing the terms of audit engagements states that the objective of the auditor is to accept or continue an audit engagement only when the basis on which it is to be carried out has been agreed by:
(1) Establishing whether the preconditions for an audit are present.
(2) Confirming that there is a common understanding between the auditor and management of the terms of the engagement.
種子最后會長成果實，努力最后會收獲成功，懶惰最后會導致失敗，為了順利通過ACCA考試，大家一起加油吧。
注：以上內容來自Joyce老師基礎精講班第13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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