業(yè)務約定書包括的事項是什么_2024年ACCA考試AA知識點

來源：東奧會計在線責編：牛美琪2024-03-12 16:06:04

砥礪前行，不畏困難，因為成功就在堅持之后。acca被譽為“國際財會界的通行證”，含金量很高。想要報名的同學們請?zhí)崆爸贫▊淇加媱?，鞏固基礎知識點。今天整理了AA科目Matters included in the engagement letter （業(yè)務約定書包括的事項）相關(guān)知識點，同學們一起來看看吧。

【內(nèi)容導航】

Matters included in the engagement letter-業(yè)務約定書包括的事項

【知識點】

Matters included in the engagement letter-業(yè)務約定書包括的事項

??The objective and scope of the audit;

??The responsibilities of the auditor;

??The responsibilities of management;

??Identification of the financial reporting framework for the preparation of the financial statements;

??Expected form and content of any reports to be issued;

??The fact that some material misstatements may not be detected;

??Arrangements regarding the planning and performance of the audit, including the composition of the audit team;

??The expectation that management will provide written representations;

??The basis on which fees are computed and any billing arrangements;

??Arrangements concerning the involvement of internal auditors and other staff of the entity;

??Any obligations to provide audit working papers to other parties;

??Arrangements to make available draft financial statements and any other information; and

??Arrangements to inform the auditor of facts which might affect the financial statements, of which management may become aware during the period from the date of the auditor’s report to the date the financial statements are issued.

心中有目標，腳步有力量，奮斗不止，實現(xiàn)夢想。以上就是為大家整理的acca考試相關(guān)知識點，2024年6月acca考試在即，同學們要抓緊時間復習。

注：以上內(nèi)容來自Ivan Yang老師23年基礎精修班第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(zhuǎn)載）

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