业务_2021年ACCA考试AA知识点
来源：东奥会计在线责编：杨柳2021-03-29 14:42:30
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】
Engagement 业务
【知识点】
Engagement 业务
Engagement 业务
ISA 210 Agreeing the terms of audit engagements states that the objective of the auditor is to accept or continue an audit engagement only when the basis on which it is to be carried out has been agreed by:
(1) Establishing whether the preconditions for an audit are present.
(2) Confirming that there is a common understanding between the auditor and management of the terms of the engagement.
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13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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