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国际审计与鉴证准则理事会标准的发展过程_2020年ACCA考试AA知识点

来源:东奥会计在线责编:施美娇2020-01-21 16:30:50

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国际审计与鉴证准则理事会标准的发展过程_2020年ACCA考试AA知识点

【内容导航】

The process of the development of IAASB Standards

国际审计与鉴证准则理事会标准的发展过程

【知识点】

The process of the development of IAASB Standards

国际审计与鉴证准则理事会标准的发展过程

The process of the development of IAASB Standards

Basic 5 steps in developing IAASB Standards:

1) Research and consultation

A project task force is established to develop a draft standard or practice statement.

2) Transparent debate

A proposed standard is discussed at a meeting, open to the public.

3) Exposure for public comment

Exposure drafts are put on the IAASB’s website and widely distributed for comment for a minimum of 120 days.

4) Consideration of comments

Any comments as a result of the exposure draft are considered at an open meeting of the IAASB, and it is revised, as necessary.

5) Affirmative approval

Approval is made by the affirmative vote of at least 2/3 of IAASB members.

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注:以上内容来自来自Joyce老师基础班第8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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