ACCA(审计与认证业务) The “Expectation Gap”_acca审计

ACCA(审计与认证业务) The “Expectation Gap”由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“acca审计”。

ACCA（审计与认证业务）--The 'Expectation Gap'本文由高顿ACCA整理发布，转载请注明出处

The 'Expectation Gap'

A belief that auditors test 100% of transactions and balances：They test on a sample basis；

A belief that auditors are required to detect fraud；

Auditors are required to offer an opinion that the financial statements are free of material mitatement，which may be caused by fraud；

Auditors are responsible for preparing the financial statements：this is the responsibility of management.更多ACCA资讯请关注高顿ACCA官网：http://acca.gaodun.cn

高顿财经ACCA