鉴证业务的要素是什么_2024年ACCA考试AA知识点
每一步都是向前的一步，永不放弃，成功就在眼前。acca被誉为“国际财会界的通行证”，含金量很高。想要报名的同学们请提前制定备考计划，巩固基础知识点。今天整理了AA科目Elements of an assurance engagement（鉴证业务的要素）相关知识点，具体如下。
【内容导航】
Elements of an assurance engagement-鉴证业务的要素
【知识点】
Elements of an assurance engagement-鉴证业务的要素
Elements of an assurance engagement-鉴证业务的要素
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.
只有不停止前进的脚步，才能走向成功的道路。以上就是为大家整理的acca考试相关知识点，2024年3月acca考试在即，同学们要抓紧时间复习。
注：以上内容来自Ivan Yang老师23年基础精修班第5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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