大家都知道，ACCA的考點較多，學習掌握的內容有很多。因此學員要想更好的通過考試，掌握知識點的內容是必然的。ACCA AA考點Audit – introduction需要掌握的內容是什么？

ACCA AA的內容是學員需要掌握的重點，其中Audit – introduction的內容學員需要掌握的知識點有以下幾點：

External audits 關注財報

For auditor to express their opinion and provide assurance to shareholders that the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework.

即審計過程的zui終目的。

關鍵詞：True and Fair, all Material respects, comply with IFRS

Reasonable assurance ：

任何 100%描述都是錯誤的，審計師給不了。The highest level of assurance given, as in the case of statutory audit, is described as 'reasonable assurance'.  is not absolute assurance because there are 固有局限性 inherent limitations of an audit which result in the auditor forming an opinion on evidence that is 有說服力的而不是結論性的 persuasive rather than conclusive.原因：審計師不可能做到完全客觀 not objective。

另外基于抽樣的存在，不能稽查所有數字。

Assurance engagement 鑒證業務：

An assurance engagement is an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the utcome of the evaluation or measurement of a subject matter against criteria.

Assurance report 的好處：

1. 從外部渠道，提供獨立觀點，增加了財報的可信度

2. 由鑒證事務所的專業和知識，給公司提高相關性的信息（有價值的建議）