ARR（審計(jì)人員的任命、免職和辭職）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-09-29 15:04:38
學(xué)習(xí)之心不可無(wú)，懶惰之心不可有。備考ACCA考試的小伙伴們注意啦，東奧小編為大家整理了ACCA考試AA科目知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
ARR 審計(jì)人員的任命、免職和辭職
【知識(shí)點(diǎn)】
ARR 審計(jì)人員的任命、免職和辭職
ARR 審計(jì)人員的任命、免職和辭職
Appointment
A simple majority, or a 75% majority may be required to appoint auditors, depending on legislation and the company’s constitution.
| Who can appoint an auditor? | How and in what circumstances |
| to appoint an auditor (in the UK) | |
| Shareholders | By passing ordinary resolution in annual meeting. |
| Directors | Before company’s first financial period. |
| Following a period during which the company is exempted from audit and at any time before the next period for appointing auditors by shareholders. | |
| To fill a casual vacancy | |
| Members | By passing ordinary resolution in general meeting. |
| If company should have appointed auditor during a period for appointing auditors but failed to do so. | |
| If directors fail to do so. | |
| Secretary of state | If no auditors are appointed per above. |
種子最后會(huì)長(zhǎng)成果實(shí)，努力最后會(huì)收獲成功，懶惰最后會(huì)導(dǎo)致失敗，為了順利通過(guò)ACCA考試，大家一起加油吧。
注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第5講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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