招聘_2021年ACCA考试AA知识点
学习之心不可无，懒惰之心不可有。备考ACCA考试的小伙伴们注意啦，东奥小编为大家整理了ACCA考试AA科目知识点，赶快来看一下吧。
【内容导航】
Recruitment 招聘
【知识点】
Recruitment 招聘
Recruitment 招聘
Recruiting senior management for an audit client, particularly those able to affect the FS, creates a self-interest threat for the audit firm.
ACCA requires:
Audit firms must not make management decisions for the client.
Their involvement could be limited to reviewing a shortlist of candidates.
For public interest entities
In respect of a director, officer or senior management in a position to exert significant influence over the preparation of the FS, the audit firm is not allowed to:
Searching for candidates.
Undertaking reference checks.
Safeguards:
Remove the individual from the assurance team.
Discuss the matter with the audit committee.
种子最后会长成果实，努力最后会收获成功，懒惰最后会导致失败，为了顺利通过ACCA考试，大家一起加油吧。
注：以上内容来自Joyce老师基础精讲班第9讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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