鑒證業(yè)務的要素是什么_2024年ACCA考試AA知識點

來源：東奧會計在線責編：田彤2024-01-19 09:38:50

每一步都是向前的一步，永不放棄，成功就在眼前。acca被譽為“國際財會界的通行證”，含金量很高。想要報名的同學們請?zhí)崆爸贫▊淇加媱?，鞏固基礎知識點。今天整理了AA科目Elements of an assurance engagement（鑒證業(yè)務的要素）相關知識點，具體如下。

【內容導航】

Elements of an assurance engagement-鑒證業(yè)務的要素

【知識點】

Elements of an assurance engagement-鑒證業(yè)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考試相關知識點，2024年3月acca考試在即，同學們要抓緊時間復習。

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(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載）

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