對(duì)董事薪酬的審計(jì)要求是什么_2023年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-05-04 09:41:08

只要你愿意去努力去奮斗，在哪都不會(huì)虛度光陰。acca被稱為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Audit requirement on directors’ emoluments(對(duì)董事薪酬的審計(jì)要求)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Audit requirement on directors’ emoluments-對(duì)董事薪酬的審計(jì)要求

【知識(shí)點(diǎn)】

Audit requirement on directors’ emoluments-對(duì)董事薪酬的審計(jì)要求

Directors’ emoluments are material by nature.

Companies listed in the UK have to disclose details of directors' emoluments in Directors’ Remuneration report which must be audited.

The auditor need to make sure the disclosure of directors’ emoluments is complete, accurate, and compliant with both applicable accounting standards and local legislation.

If the disclosure is inadequate, the auditor is required by UK law to highlight this in their auditor’s report.

只要你不停止追求，你就會(huì)沐浴在夢(mèng)想的光輝中。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第48講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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