想要更多的通過ACCA考試，需要對(duì)ACCA考試的知識(shí)點(diǎn)有徹底的學(xué)習(xí)與掌握才可以。ACCA考試中的知識(shí)點(diǎn)有很多，但是很多學(xué)員并不能完全去掌握。今天融躍小編給大家分享，ACCA考試中Auditors’ ?rights需要掌握嗎？

Auditors’ ?rights是ACCA課程會(huì)學(xué)到一個(gè)內(nèi)容，但并非是重要的考點(diǎn)。對(duì)于ACCA學(xué)員來說，部分知識(shí)點(diǎn)是需要自我去理解的，但是也應(yīng)該去掌握去內(nèi)容才可以。

1. Right of access at all times to the company’s books, accounts and ?vouchers.可以接觸到公司的帳和票據(jù)

2. Right to require from an officer of the company such information or ?explanations as they think necessary for the performance of their duties as ?auditors.作為審計(jì)師履行責(zé)任時(shí)，可以要求獲得必要的信息或解釋

3. Right to receive all communications relating to written ?resolutions.可以獲得書面決議，交流記錄

4. Right to receive all notices of, and other communications relating to, any ?general meeting which a member of the company is entitled to ?receive.可以收到召開股東大會(huì)通知

5. Right to attend any general meeting of the company.參與股東大會(huì)

6. Right to be heard at any general meeting which an auditor attends on any ?part of the business of the meeting which concerns them as ?auditor.可以在股東大會(huì)上發(fā)言

要想更好的掌握ACCA考試的知識(shí)點(diǎn)，學(xué)員不僅要了解其概念的含義，還需要重視ACCA課程學(xué)習(xí)的效果。ACCA考試的內(nèi)容有很多，重視ACCA課程的學(xué)習(xí)很是關(guān)鍵。

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問，可以文章評(píng)論一起學(xué)習(xí)探討！