ACCA AA考点Audit – introduction需要掌握的内容是什么？

大家都知道，ACCA的考点较多，学习掌握的内容有很多。因此学员要想更好的通过考试，掌握知识点的内容是必然的。ACCA AA考点Audit – introduction需要掌握的内容是什么？

ACCA AA的内容是学员需要掌握的重点，其中Audit – introduction的内容学员需要掌握的知识点有以下几点：

External audits 关注财报

For auditor to express their opinion and provide assurance to shareholders that the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework.

即审计过程的zui终目的。

关键词：True and Fair, all Material respects, comply with IFRS

Reasonable assurance ：

任何 100%描述都是错误的，审计师给不了。The highest level of assurance given, as in the case of statutory audit, is described as 'reasonable assurance'.  is not absolute assurance because there are 固有局限性 inherent limitations of an audit which result in the auditor forming an opinion on evidence that is 有说服力的而不是结论性的 persuasive rather than conclusive.原因：审计师不可能做到完全客观 not objective。

另外基于抽样的存在，不能稽查所有数字。

Assurance engagement 鉴证业务：

An assurance engagement is an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the utcome of the evaluation or measurement of a subject matter against criteria.

Assurance report 的好处：

1. 从外部渠道，提供独立观点，增加了财报的可信度

2. 由鉴证事务所的专业和知识，给公司提高相关性的信息（有价值的建议）