Assurance engagements（擔(dān)保業(yè)務(wù)）是什么_2021年ACCA考試AA知識(shí)點(diǎn)
為了不讓生活留下遺憾和后悔，我們應(yīng)該盡可能地抓住一切改變生活的機(jī)會(huì)。關(guān)于ACCA考試的AA知識(shí)點(diǎn)小編已經(jīng)準(zhǔn)備好，抓緊復(fù)習(xí)，不留遺憾！
【內(nèi)容導(dǎo)航】
Assurance engagements 擔(dān)保業(yè)務(wù)
【知識(shí)點(diǎn)】
Assurance engagements 擔(dān)保業(yè)務(wù)
Assurance engagements 擔(dān)保業(yè)務(wù)
Advantages of statutory audit
(1) Impartial view provided by the auditors because it is performed by independent auditors.
(2) Deficiencies identified and recommendations made to improve accounting systems.
(3) Auditors might detect fraud and error and the director could do timely adjustment.
Objective of statutory audits and the audit opinion
Limitations of statutory audit
(1) Costs
(2) The disruption caused to a company's staff during the audit
一遇挫折就灰心喪氣的人，永遠(yuǎn)是個(gè)失敗者。而一向努力奮斗，堅(jiān)韌不拔的人會(huì)走向成功。對(duì)于ACCA考試來說，更需要一種堅(jiān)定不移走下去的勇氣。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第2講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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