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Question:An individual or organisation having expertise in a field other than auditing or accounting, whose work in that field is used by the entity to assist the entity in preparing the financial statements is known as:
A.An auditor's internal expert
B.An expert valuer
C.An auditor's external expert
D.Management's expert
The correct answer is: Management's expert
Management's expert is an individual or organisation having expertise in a field other than auditing or accounting, whose work in that field is used by the entity to assist the entity in preparing the financial statements.
An auditor's expert is an individual or organisation who has expertise in a field other than auditing or accounting, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An auditor's expert may be an auditor's internal expert (partner or staff,including temporary staff, of the auditor's firm or network firm) or an auditor's external expert.
Valuers are not the only experts used by management or the auditor.
ACCA考試難度大嗎?:ACCA考試難度大嗎?ACCA考試的難度是以英國大學學位考試的難度為標準,第一(f1-f3)、第二部分(f4-f9)的難度分別相當于學士學位高年級課程的考試難度,第三部分p階段的考試相當于碩士學位最后階段的考試。第一部分的每門考試只是測試本門課程所包含的知識,著重于為后兩個部分中實務性的課程所要運用的理論和技能打下基礎。第二部分的考試除了本門課程的內容之外。
ACCA考試怎么申請免考?:ACCA考試怎么申請免考?已注冊成功的學員,在獲得相關可申請免試的證書(例如會計學位、CPA證書)后可向ACCA申請追加免試:1、填寫免試申請表《Exemption。2、將申請表、證書的原件和翻譯件以電子版形式發送至[email protected]:3、請注意查收郵件或登錄MYACCA學員賬戶查看免試信息,4、確認時間為5個月左右版;(例如,7月15日前提交申請12月考試生效
ACCA考試有成績單嗎?:ACCA考試有成績單嗎?ACCA官方是不會像四六級考試那樣在通過考試后發成績單的,但是在通過全部科目后,ACCA學員可以通過官方網站下載ACCA準會員證書。然而各個科目雖然沒有單科成績單,但我們可以登錄官網進行查看。登錄myacca賬戶查看成績單的主要方式如下:1、登陸ACCA官網accaglobal.com,進入學員個人頁面;2、 輸入個人的學員注冊號碼及密碼后點擊按鈕“login”
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