对董事薪酬的审计要求是什么_2023年ACCA考试AA知识点
只要你愿意去努力去奋斗，在哪都不会虚度光阴。acca被称为“国际财会界的通行证”，含金量比较高。同学们需严格执行学习计划，巩固基础知识点。今天整理了AA科目Audit requirement on directors’ emoluments(对董事薪酬的审计要求)相关知识点，具体内容如下。
【内容导航】
Audit requirement on directors’ emoluments-对董事薪酬的审计要求
【知识点】
Audit requirement on directors’ emoluments-对董事薪酬的审计要求
Directors’ emoluments are material by nature.
Companies listed in the UK have to disclose details of directors' emoluments in Directors’ Remuneration report which must be audited.
The auditor need to make sure the disclosure of directors’ emoluments is complete, accurate, and compliant with both applicable accounting standards and local legislation.
If the disclosure is inadequate, the auditor is required by UK law to highlight this in their auditor’s report.
只要你不停止追求，你就会沐浴在梦想的光辉中。以上就是为大家整理的acca考试相关知识点，2023年6月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自李亚婷老师基础精讲班第48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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