Duties of auditors（审计师的职责）是什么_2020年ACCA考试AA知识点
来源：东奥会计在线责编：杨柳2020-09-24 13:28:29
一寸光阴一寸金，寸金难买寸光阴。备考ACCA考试的同学们注意啦，12月份考试时间越来越近，请大家抓紧时间学习，东奥小编为大家整理了ACCA考试AA科目相关知识点，一起来看一下吧。
【内容导航】
Duties of auditors 审计师的职责
【知识点】
Duties of auditors 审计师的职责
Duties of auditors 审计师的职责
| Issues to be considered | Explanation |
| Compliance with legislation | Whether the FS have been prepared in accordance with the relevant legislation. |
| Truth and fairness of accounts | Whether |
| • The B/S shows a true and fair view of the company’s affairs at the end of the period. | |
| • The P&L and cash flow statement show a true and fair view of the results for the period. | |
| Adequate accounting records and returns | Whether |
| • Adequate accounting records have been kept. | |
| • Adequate returns received from branches not visited by the auditor. | |
| Agreement of accounts to records | Whether the accounts agree with the accounting records and returns. |
| Consistency of other information | Whether the information in the director’s report is consistent with the FS. |
| Directors’ benefits | Whether disclosure of directors’ benefit has been made in accordance with the Companies Act 2006. |
坚定的目标是重要的力量源泉，也是成功的利器之一，没有它，天才也会在追求目标的道路中感到迷茫。东奥小编预祝大家顺利通过ACCA考试。
注：以上内容来自Joyce老师基础精讲班第4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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