Other written representations might include_2020年ACCA考试AA知识点
时间一点点流逝，ACCA考试时间越来越近，备考ACCA考试，一定要熟练掌握重要考点，东奥小编今天为大家整理了AA考试科目相关考点，赶快来看一下吧。
【内容导航】
Other written representations might include其他书面陈述可能包括的内容
【知识点】
Other written representations might include其他书面陈述可能包括的内容
Other written representations might include
Whether the selection and application of accounting policies are appropriate.
Ø Plans or intentions that may affect the carrying value or classification of assets and liabilities.
Ø Liabilities, both actual and contingent.
Ø Title to, or control over, assets, liens on assets and assets pledged as collateral..
Ø Significant assumptions used in making accounting estimates are reasonable.
Ø All subsequent events requiring adjustment or disclosure have been adjusted or disclosed.
Ø All deficiencies in internal control that management is aware of have been communicated to the auditor.
Ø Management has disclosed all instances of non-compliance or suspected non-compliance with laws or regulations
Ø The effects of uncorrected misstatements are immaterial, both individually and in aggregate.
Ø Management has disclosed all information in relation to fraud or suspected fraud involving management, employees with significant roles in internal control, and others where fraud could have a material effect on the FS.
Ø Management has disclosed all information in relation to allegations of fraud or suspected fraud communicated by employees, former employees, analysts, regulators or others.
学习不是一蹴而就的，要循序渐进，由浅入深的学习，ACCA考试时间即将来临，预祝到家顺利通过ACCA考试。
注：以上内容来自Joyce老师基础班第73讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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