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美國CPA考點解析：Compilation requirements
財務報表編制的基本會計處理要求
a. Knowledge of industry accounting principles and practices
b. Understanding of client’s business
c. Reading the financial statements
d. Fraud and illegal acts, going concern, and subsequent events
Instructor’s tips: staff qualifications, transaction types and frequency, accounting basis used to prepare the financial statements, form of the accounting records and financial statements’ form and content are five main points.
【我要糾錯】 責任編輯：小敏
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