ACCA考试的方式不断改革，现在所有的ACCA考试科目都采用机考的模式，方便了学员更好的去学习并与工作想贴合。ACCA考试的题型有很多，掌握ACCA考试的内容很关键。ACCA考试External auditing包含的知识点有哪些？
Is the independent examination of the evidence from which the financial statements are derived, in order to give the reader of those statements confidence as to the truth and fairness of the state of affairs which they disclose. Because of external auditor independent of their clients, so that their opinions can be trusted.
Advantage:
Disputes between management may be more easily settled such the profit-sharing arrangement.
Major changes in ownership may be facilitated if past accounts contain an unqualified audit report, for instance. where
two sale traders merge their business to form a new partnership.
Applications to third parties for finance may be enhanced by audited accounts, like the bank and other finance resources.
The audit is likely to involve an in-depth examination of the business and so many enable the auditor to give more onstructive advice to management on improving the efficiency of the business.
Disadvantage:
The audit fee Will disrupt the management and other staff
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