为了大家更好的备考2021年ACCA考试，帮考网今天为大家带来关于ACCA考试FR知识点的相关分享，希望能够帮到大家!

Threats

There are many circumstances, relationships and situations that could threaten the professional accountant\\'s ability to satisfy the fundamental principles.

These threats fall into five categories

(1) Self-interest

(2) Self-review

(3) Advocacy

(4) Familiarity

(5) Intimidation

• 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.

以上就是帮考网为大家带来的关于2021年ACCA考试AA知识点的相关分享，希望大家能够认真学习，全身心备考，争取顺利通过ACCA考试。