业务约定书包括的事项是什么_2024年ACCA考试AA知识点

来源：东奥会计在线责编：牛美琪2024-03-12 16:06:04

砥砺前行，不畏困难，因为成功就在坚持之后。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Matters included in the engagement letter （业务约定书包括的事项）相关知识点，同学们一起来看看吧。

【内容导航】

Matters included in the engagement letter-业务约定书包括的事项

【知识点】

Matters included in the engagement letter-业务约定书包括的事项

• 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.

心中有目标，脚步有力量，奋斗不止，实现梦想。以上就是为大家整理的acca考试相关知识点，2024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Ivan Yang老师23年基础精修班第13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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