想要更多的通过ACCA考试，需要对ACCA考试的知识点有彻底的学习与掌握才可以。ACCA考试中的知识点有很多，但是很多学员并不能完全去掌握。今天融跃小编给大家分享，ACCA考试中Auditors’ rights需要掌握吗？
Auditors’ rights是ACCA课程会学到一个内容，但并非是重要的考点。对于ACCA学员来说，部分知识点是需要自我去理解的，但是也应该去掌握去内容才可以。
1. Right of access at all times to the company’s books, accounts and vouchers.可以接触到公司的帐和票据
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.作为审计师履行责任时，可以要求获得必要的信息或解释
3. Right to receive all communications relating to written resolutions.可以获得书面决议，交流记录
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.可以收到召开股东大会通知
5. Right to attend any general meeting of the company.参与股东大会
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.可以在股东大会上发言
要想更好的掌握ACCA考试的知识点，学员不仅要了解其概念的含义，还需要重视ACCA课程学习的效果。ACCA考试的内容有很多，重视ACCA课程的学习很是关键。
ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！
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