ACCA考試External auditing包含的知識點有哪些？

ACCA考試的方式不斷改革，現(xiàn)在所有的ACCA考試科目都采用機考的模式，方便了學(xué)員更好的去學(xué)習(xí)并與工作想貼合。ACCA考試的題型有很多，掌握ACCA考試的內(nèi)容很關(guān)鍵。ACCA考試External auditing包含的知識點有哪些？

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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