又到了每日分享小课堂，各位赶快集合。今天帮考网分享的内容是备考资料：2020年ACCA考试审计与认证业务知识点(1)，这个考点都清楚了吗？还未了解的小伙伴一起来看看吧。

【知识点】The objective of external audit engagements 外部审计业务的目标

The objective of external audit engagements

• The objective of an audit is to enable the auditor to express an opinion whether the FS are prepared, in all material respects, in accordance with an applicable financial reporting framework. (ISA 200 Objective and General Principles Governing an Audit of FS).

• In AA, the framework is International Financial Reporting Standards. (IFRS).

• The main purpose of external audit is to enhance the degree of confidence of users in the FS.

• External audits include statutory audit and non-statutory audit.

【知识点】International auditing and assurance standards board (IAASB) 国际审计与鉴证准则理事会

International auditing and assurance standards board (IAASB)

※ IAASB, including 18 members, is a technical standing committee of the IFAC.

Its members are nominated by IFAC Board and are responsible for setting ISAs.

The objective of the IAASB, on behalf of the IFAC Board, is to serve the public interest by:

√ setting high quality auditing and assurance standards;

√facilitating the convergence of international and national standards;

√ enhancing the quality and uniformity of practice throughout the world;

√strengthening public confidence in the global auditing and assurance profession.

The IAASB achieves its objective specifically by:

√ Establishing high quality auditing standards and guidance for financial statement audits that are generally accepted and recognized by key stakeholders across the world.

√ Establishing high quality standards and guidance for other types of assurance services on both financial and non-financial matters.

√ Establishing high quality standards and guidance for other related services.

√Establishing high quality standards for quality control covering the scope of services addressed by the IAASB.

√ Publishing other pronouncements on auditing and assurance matters.

√ Advancing public understanding of the roles and responsibility of professional auditors and assurance service providers.

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