鑒證業務的要素是什么_2024年ACCA考試AA知識點

來源(yuan)：東(dong)奧會計在(zai)線(xian)責編：田彤2024-01-19 09:38:50

每一(yi)步都是向前的一(yi)步，永不放棄，成功就在眼前。acca被譽(yu)為“國(guo)際財(cai)會界的(de)通行證”，含(han)金量很(hen)高。想(xiang)要報(bao)名的(de)同學(xue)們請提前制(zhi)定備(bei)考計劃，鞏固(gu)基礎知(zhi)識點。今天(tian)整理了AA科目Elements of an assurance engagement（鑒證業務(wu)的要素）相關知識點，具體(ti)如下。

【內容導航(hang)】

Elements of an assurance engagement-鑒證(zheng)業務的要素

【知(zhi)識點】

Elements of an assurance engagement-鑒(jian)證業務的要素

Elements of an assurance engagement-鑒證業務的要素

In accordance with ISAE 3000 Assurance Engagements other than Audits or Reviews of Historical Financial Information, an assurance engagement will involve the following elements:

① Three separate parties:

? The intended user who is the person who requires the assurance report.

? The responsible party, which is the organisation responsible for preparing the subject matter to be reviewed.

? The practitioner who is the professional who will review the subject matter and provide the assurance.

② Suitable subject matter: The subject matter is the data that the responsible party has prepared and which requires verification.

③ Suitable criteria: compared to the criteria in order for it to be assessed and an opinion provided.

④ Sufficient appropriate evidence: obtained by the practitioner in order to give the required level of assurance.

⑤ An assurance report: the opinion that is given by the practitioner to the intended user and the responsible party.

只有不停止前進的腳步，才能走向成功的道路。以上就是為大家整理的acca考試相(xiang)關知識點，2024年(nian)3月acca考(kao)試在(zai)即，同學們要抓(zhua)緊(jin)時(shi)間復習。

注：以上內容來自Ivan Yang老師23年基礎精修班第5講

（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）

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