ACCA考试《审计与认证业务F8》知识辅导6

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ACCA考试《审计与认证业务F8》知识辅导4

ACCA考试《审计与认证业务F8》知识辅导4本文由高顿ACCA整理发布，转载请注明出处RELEVANT TO CAT QUALIFICATION PAPER 8 AND ACCA QUALIFICATIONPAPERS F8 AND P7SPECIFIC ASPECTS OF AUDITING IN ACOMPUTER-BASED ENVIRONMENTInformation technology （IT）is integral to modern accounting and management information systems. It is, therefore, imperative that auditors should be fullyaware of the impact of IT on the audit of a client’s financial statements, both in the context of how it is used by a client to gather, process and report financial information in its financial statements, and how the auditor can use IT in theprocess of auditing the financial statements.The purpose of this article is to provide guidance on following aspects ofauditing in a computer-based accounting environment:? Application controls, comprising input, processing, output and masterfile controls established by an audit client, over its computer-basedaccounting system and? Computer-assisted audit techniques （CAATs）that may be employed byauditors to test and conclude on the integrity of a client’scomputer-based accounting system.Exam questions on each of the aspects identified above are often answered to an inadequate standard by a significant number of students – hence the reason for this article.Dealing with application controls and CAATs in turn:APPLICATION CONTROLSApplication controls are those controls （manual and computerised）that relate to the transaction and standing data pertaining to a computer-based accounting system. They are specific to a given application and their objectives are to ensure the completeness and accuracy of the accounting records andthe validity of entries made in those records. An effective computer-based system will ensure that there are adequate controls existing at the point of input, processing and output stages of the computer processing cycle and over standing data contained in master files. Application controls need to be ascertained, recorded and evaluated by the auditor as part of the process of determining the risk of material misstatement in the audit client’s financial statements.Input controlsControl activities designed to ensure that input is authorised, complete,accurate and timely are referred to as input controls. Dependent on the complexity of the application program in question, such controls will vary in terms of quantity and sophistication. Factors to be considered in determining these variables include cost considerations, and confidentiality requirements with regard to the data input. Input controls common to most effective application programs include on-screen prompt facilities （for example, are quest for an authorised user to ‘log-in’）and a facility to produce an audit 2SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED ENVIRONMENTJANUARY 2011trail allowing a user to trace a transaction from its origin to disposition in the system.Specific input validation checks may include:Format checksThese ensure that information is input in the correct form. For example, the requirement that the date of a sales invoice be input in numeric format only –not numeric and alphanumeric.Range checksThese ensure that information input is reasonable in line with expectations. For example, where an entity rarely, if ever, makes bulk-buy purchases with a value in excess of $50,000, a purchase invoice with an input value in excess of $50,000 is rejected for review and follow-up.Compatibility checksThese ensure that data input from two or more fields is compatible. For example, a sales invoice value should be compatible with the amount of sales tax charged on the invoice.Validity checksThese ensure that the data input is valid. For example, where an entity operates a job costing system – costs input to a previously completed job should be rejected as invalid.Exception checksThese ensure that an exception report is produced highlighting unusual situations that have arisen following the input of a specific item. For example, the carry forward of a negative value for inventory held.Sequence checksThese facilitate completeness of processing by ensuring that documents processed out of sequence are rejected. For example, where pre-numberedgoods received notes are issued to acknowledge the receipt of goods intophysical inventory, any input of notes out of sequence should be rejected.Control totalsThese also facilitate completeness of processing by ensure that pre-input,manually prepared control totals are compared to control totals input. For example, non-matching tota ls of a ‘batch’ of purchase invoices should result inan on-screen user prompt, or the production of an exception report forfollow-up. The use of control totals in this way are also commonly referred toas output controls （see below）。

ACCA考试《审计与认证业务F8》知识点(4)

ACCA考试《审计与认证业务F8》知识点(4)本文由高顿ACCA整理发布，转载请注明出处ELEVANT TO CAT QUALIFICATION PAPER 8 AND ACCA QUALIFICATIONPAPERS F8 AND P7SPECIFIC ASPECTS OF AUDITING IN ACOMPUTER-BASED ENVIRONMENTInformation technology （IT）is integral to modern accounting and management information systems. It is, therefore, imperative that auditors should be fullyaware of the impact of IT on the audit of a client’s financial statements, both in the context of how it is used by a client to gather, process and report financial information in its financial statements, and how the auditor can use IT in theprocess of auditing the financial statements.The purpose of this article is to provide guidance on following aspects ofauditing in a computer-based accounting environment:? Application controls, comprising input, processing, output and masterfile controls established by an audit client, over its computer-basedaccounting system and? Computer-assisted audit techniques （CAATs）that may be employed byauditors to test and conclude on the integrity of a client’scomputer-based accounting system.Exam questions on each of the aspects identified above are often answered to an inadequate standard by a significant number of students – hence the reason for this article.Dealing with application controls and CAATs in turn:APPLICATION CONTROLSApplication controls are those controls （manual and computerised）that relate to the transaction and standing data pertaining to a computer-based accounting system. They are specific to a given application and their objectives are to ensure the completeness and accuracy of the accounting records andthe validity of entries made in those records. An effective computer-based system will ensure that there are adequate controls existing at the point of input, processing and output stages of the computer processing cycle and over standing data contained in master files. Application controls need to be ascertained, recorded and evaluated by the auditor as part of the process of determining the risk of material misstatement in the audit client’s financial statements.Input controlsControl activities designed to ensure that input is authorised, complete,accurate and timely are referred to as input controls. Dependent on the complexity of the application program in question, such controls will vary in terms of quantity and sophistication. Factors to be considered in determining these variables include cost considerations, and confidentiality requirements with regard to the data input. Input controls common to most effective application programs include on-screen prompt facilities （for example, are quest for an authorised user to ‘log-in’）and a facility to produce an audit 2SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED ENVIRONMENTJANUARY 2011trail allowing a user to trace a transaction from its origin to disposition in the system.Specific input validation checks may include:Format checksThese ensure that information is input in the correct form. For example, the requirement that the date of a sales invoice be input in numeric format only –not numeric and alphanumeric.Range checksThese ensure that information input is reasonable in line with expectations. For example, where an entity rarely, if ever, makes bulk-buy purchases with a value in excess of $50,000, a purchase invoice with an input value in excess of $50,000 is rejected for review and follow-up.Compatibility checksThese ensure that data input from two or more fields is compatible. For example, a sales invoice value should be compatible with the amount of sales tax charged on the invoice.Validity checksThese ensure that the data input is valid. For example, where an entity operates a job costing system – costs input to a previously completed job should be rejected as invalid.Exception checksThese ensure that an exception report is produced highlighting unusual situations that have arisen following the input of a specific item. For example, the carry forward of a negative value for inventory held.Sequence checksThese facilitate completeness of processing by ensuring that documents processed out of sequence are rejected. For example, where pre-numberedgoods received notes are issued to acknowledge the receipt of goods intophysical inventory, any input of notes out of sequence should be rejected.Control totalsThese also facilitate completeness of processing by ensure that pre-input,manually prepared control totals are compared to control totals input. For example, non-matching tota ls of a ‘batch’ of purchase invoices should result inan on-screen user prompt, or the production of an exception report forfollow-up. The use of control totals in this way are also commonly referred toas output controls （see below）。

ACCA知识点：F8理解审计战略和审计计划

ACCA知识点：F8理解审计战略和审计计划在ACCA考试中，F8当中理解审计战略和审计计划一直是大纲中最为重要，也是难点最多的一部分知识点。

那么今天就为同学们总结一下F8当中理解审计战略和审计计划的习题讲解，这部分内容体系比较复杂重要，所以帮助大家做些题目逐渐了解这章内容。

Audit is a subject where sharp minds can excel. What is really demanded of us is understanding ‘materiality’. As simple as it sounds, it can be the reason why many students might fail paper F8. The first question was about Audit Strategy. And ‘materiality’ was definitely a part of it. Do you know the role of the audit strategy and audit plan in defining materiality?Audit strategy and materialityAn audit strategy outlines the OBJECTIVES of the audit that is to be performed – like crafting the skeleton of a body. The details are yet to be filled in.Once the internal control environment and the risk assessment system of the entity is understood, the independent auditor then needs to define an OVERALL materiality level. This consists of two important components:Performance Materiality, andTolerable Misstatement ErrorThe auditor defines each of the two components. The performance materiality as well as the tolerable misstatement error differs from organisation to organisation,market to market and economy to economy.Audit plan and materialityThe audit plan is an important document. ISA 300 is the governing standard here. The audit plan provides guidance on:The directionThe supervision, andThe review of audit proceduresWhile going through ISA 320 – Audit Materiality in the study text, I ran a few searches online, discovering that the US regulates its audit procedures under Statements on Auditing Standards (SAS). These are a collection of Generally Accepted Auditing Standards (GAAS).I opened SAS 122, section 320, which was titled Materiality in Planning and Performing an Audit. There, I found what I was looking for – the audit plan:Helps give the auditor insight regarding the effect of the nature of an organisation in defining materiality.Helps outline situation-based factors influencing the materiality.Allows the auditor to take in account several other factors to establish effective materiality levels.Lets the auditor document any changes/revisions in the materiality level initially defined by the auditor if crucial evidence is found later on at the performance stage.Takes into account any possible changes to the performance materiality level following any change/revision in the overall materiality level.As part of the ACCA student network, we all need to understand the basics of audit firmly to excel in our careers. I believe ACCA studies do not just keep you confined to one book in your bag, but demand you to research on your own.I would love to hear your thoughts on this. Let me know if this article has helped you on your path to success in Paper F8.获取更多ACCA考试知识点可关注中公财经培训网。

ACCA考试《审计与认证业务F8》知识点(3)

ACCA考试《审计与认证业务F8》知识点(3)本文由高顿ACCA整理发布，转载请注明出处RELEVANT TO ACCA QUALIFICATION PAPER F8Subsequent eventsStudents of financial reporting and auditing papers will have to gain anunderstanding of how subsequent events （also known as ‘events af ter thereporting period’）affect the financial statements of an entity. This article willconsider the financial reporting aspects concerning subsequent events using acase study type scenario, and will then discuss the auditing requirements thatcandidates of Paper F8, Audit and Assurance need to be aware of.Financial reporting considerationsIn almost all circumstances, financial statements will not be finalised until aperiod of time has elapsed between the year-end date and the date on whichthe financial statements are （expected to be）issued. Therefore, regard has to be given to events that occur between the reporting date and the date on which the financial statements are （expected to be）authorised for issue.IAS 10, Events After the Reporting Period stipulates the accounting anddisclosure requirements concerning transactions and events that occurbetween the reporting date and the （expected）date of approval of the financialstatements. Among other things, IAS 10 determines when an event that occursafter the reporting date will result in the financial statements being adjusted,or where such events merely require disclosure within the financial statements. Such events are referred to in IAS 10 as ‘adjusting’ or ‘non-adjusting’ events. Students who have studied Paper F3, Financial Accounting will have comeacross such terminology and it is imperative that they can differentiatebetween an adjusting and a non-adjusting event. IAS 10 prescribes thedefinitions of such events as follows:Adjusting eventAn event after the reporting period that provides further evidence of conditions that existed at the end of the reporting period, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.1Non-adjusting eventAn event after the reporting period that is indicative of a condition that arose after the end of the reporting period.1Example 1You are the trainee accountant of Gabriella Enterprises Co and are preparingthe financial statements for the year-ended 30 September 2010. The financialstatements are expected to be approved in the Annual General Meeting, which 2SUBSEQUENT EVENTSAPRIL 2011is to be held on Monday 29 November 2010. Today’s date is 22 November 2010. You have been made aware of the following matters:1. On 14 October 2010, a material fraud was discovered by the bookkeeper. The payables ledger assistant had been diverting funds intoa fictitious supplier bank account, set up by the employee, which hadbeen occurring for the past six months. The employee was immediately dismissed, legal proceedings against the employee have been initiatedand the employee’s final wages have been withheld aspart-reimbursement back to the company.2. On 20 September 2010, a customer initiated legal proceedings againstthe company in relation to a breach of contract. On 29 September 2010,the company’s legal advisers informed the directors that it was unlikelythe company would be found liable; therefore no provision has beenmade in the financial statements, but disclosure as a contingent liabilityhas been made. On 29 October 2010, the court found the companyliable on a technicality and is now required to pay damages amountingto a material sum.3. On 19 November 2010, a customer ceased trading due to financialdifficulties owing $2,500. As the financial statements are needed for theboard meeting on 22 November 2010, you have decided that becausethe amount is immaterial, no adjustment is required. The auditors havealso confirmed that this amount is immaterial to the draft financialstatements.Required:（a）For each of the three events above, you are required to discuss whether the financial statements require amendment.Answer:When presented with such scenarios, it is important to be alert to the timing ofthe events in relation to the reporting date and to consider whether the events existed at the year-end, or not. If the conditions did exist at the year-end, the event will become an adjusting event. If the event occurred after the year-end, it will become a non-adjusting event and may simply require disclosure within the financial statements.1. FraudClearly the fraud committed by the payables ledger clerk has been ongoingduring, and beyond the financial year. Fraud, error and other irregularities that occur prior to the year-end date – but which are only discovered after the yearend – are adjusting items, and therefore the financial statements would require amendment to take account of the fraudulent activity up to the year-end.3SUBSEQUENT EVENTSAPRIL 20112. Legal proceedingsAt the year-end, the company had made disclosure of a contingent liability. However, subsequent to the year-end （29 October 2010），the court found the company liable for breach of contract. The legal proceedings were issued on20 September 2010 （some 10 days before the year-end）。

2014年12月ACCA考试：F8考试科目简介及知识结构

2014年12月ACCA考试：F8考试科目简介及知识结构本文由高顿ACCA整理发布，转载请注明出处
Audit and Assurance(F8)
科目简介：
F8《审计不鉴证》分为4个部分:
1.介绍鉴证服务的特性、目的和范围，包括法定审计、规范环境以及和审计不鉴证相关的职业道德；
2.介绍内部审计，包括内部审计的范围和内部审计不外部审计的差异；
3.大部分内容都是在介绍如何对财务报表进行审计。

这些包括计划、风险评估、评价内部控制、手机审计证据以及财务报表的复审；
4.最后是对报告的处理，包括法定审计报告、管理报告和内部审计报告。

知识结构：
更多ACCA资讯请关注高顿ACCA官网：。

ACCA-F8--大神带你全面复习+重难点梳理+必考知识点讲解

ACCA F8 | 大神带你全面复习+重难点梳理+必考知识点讲解东方立品F8讲师孟超F8 审计与鉴证业务，无疑是F阶段最难以把握的一科，很多同学都在这门课面前望而却步。

尤其是对于中国考生来讲，在一个非母语环境里，突破英语阅读及写作方面的障碍，在缺乏实战经验的前提下，硬生生的参加一个这么抽象的考试科目，的确不容易。

2017年9月考季F8的全球通过率创了历史新低，仅有37%，这进一步说明了F8是一门不好驾驭的课程。

但是从我自身的学习和多年的教学感受出发，我认为F8的难，不是知识点本身的难，而是难在对知识点的融会贯通、综合分析方面，难在能够灵活运用知识点解决实际问题方面。

而从学习的经历来看，过程并不困难，因为都是理解性的知识，并且很多也都符合常识认知和逻辑规律，计算极少、没有做表、没有模型。

下面我来给各位考生做一个考前的总结和提示，助力各位考生对F8建立信心，大胆迈向考场，赢得最后的胜利。

Audit and Assurance 全章节的内容都可以归纳到这一张图里。

图中各角色权利义务明确，各部分之间逻辑关系清晰，环环相扣。

这个逻辑关系图是全章节的缩影，考前冲刺可以用这张图进行发散思维，回顾总结所学知识。

下面我将按照Syllabus的五部分，进行分块总结。

1、Part A部分，Audit framework and regulation主要是关于审计基本概念、理论和原理的介绍，主要包括了Audit，Assurance Engagement ，Corporate Governance，Professional Ethics ，Conceptual Framework，Internal Audit 的相关内容。

这部分内容比较零散，相互之间比较独立，算是记忆性的内容，主要是对后面章节系统化的内容做好知识铺垫，其中Professional Ethics知识点较固定，较简单，容易掌握，因此也是同学们势在必得的分数。

ACCA备考经验分享：F8 份备考秘籍

对于ACCA考试来说，如果ACCA备考做不好。

那么后面的ACCA考试将会遇到很多的麻烦与困难。

下面中公财经小编给大家详细介绍了一下相关的题型，以及应答技巧。

具体情况如下所示;这三题的考试重点必定是1)Risk Assessment2)Internal control cycles(Test of control)3)Substantial Procedures这三个部分是必考的点，需要所以我们重点掌握。

那神秘黑视力就从这三个部分来分析一下今年3月份出现的考点及答题技巧。

Risk assessment这个部分考生必须在经典考法(Identification、explain&response)多练习。

而考生在考试时要特别关注考题中各个要求所占的分值：Identification(每个0.5分)，Explain(每个0.5分)，Response(每个1分)。

除了risk assessment，这部分还会包括audit planning，比如审计计划的重要性以及中期审计和年度审计的关系和区别。

考官特别失望的是，很多考生在答题时没有回应Explain，没有针对风险写出它对财报科目的影响，而没有得分。

这是十分可惜的。

因此这要求每位考生在答题时需要认真审题，不错过任何问题。

那么怎样的解释和作答能够帮助考生拿全分数呢?首先答题时需要写明这个风险对公司的财报有哪种或哪几种认定(assertion)方面的影响，是截止性问题(cut off)还是计价的错误(valuation)。

其次，还要点明审计风险的类型，是固有风险、控制风险还是检查风险。

最后，考生在考试时要避免用misstate这类模糊的字眼，写出尽可能明确、具体的陈述。

考生可以选择使用高估或低估这类相对具体的词汇(over or understated)。

而response这一分，考生无法获得满分主要因为写的答案太苍白(too weak)(这个表述摘自考官文章原话)。

《审计与认证业务(F8)》-课程教学大纲

《审计与认证业务（F8）》课程教学大纲一、课程基本信息课程代码：16086904课程名称：审计与认证业务（F8）英文名称：AUDIT AND ASSURANCE课程类别：专业课学时：64学分：4适用对象:ACCA考核方式：考试先修课程：Financial Accounting二、课程简介中文简介：课程目的是提高学生对审计实务的认知和理解，理解在国家治理现代化中，审计监督的重要意义，掌握审计监督更好服务于建设中国特色社会主义的理论和方法。

同时，让学生掌握实务知识的运用，让学生积累审计理论与实务经验，以便于学生毕业迅速地融入到实务工作中去。

教学大纲分为五个主要部分：（a）审计框架和规章这一部分解释了良好的公司治理在实体中的重要性。

还解释了监管框架，以及职业道德的关键领域。

（b）规划和风险评估计划和风险评估是外部审计的关键阶段，因为获得的信息和知识决定了审计方法。

（c）内部控制能够描述和评估信息系统和内部控制，以识别和交流控制风险及其潜在后果给实体管理层，并提出适当的建议以减轻这些风险。

（d）审计证据审计结论需要得到足够和适当的审计证据的支持。

了解审计证据的各种类型和来源的可靠性，并详细审查了具体项目的审计。

（e）审查和报告在外部审计结束时，审计员需要考虑持续经营的概念和随后可能对财务报表产生影响的事件。

我们也期待在书面陈述管理提供审计证据，并考虑对账户的任何纠正错误的影响。

英文简介The purpose of the F8 syllabus is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context ofthe professional regulatory framework. The syllabus is divided into five main sections.(a) Audit framework and regulationThe syllabus introduces the concept of assurance engagements, such as the external audit and the different levels of assurance that can be provided. You need to understand the purpose of an external audit and the respective roles of auditors and management. This part of the syllabus also explains the importance of good corporate governance within an entity. The regulatory framework is also explained, as well as the key area of professional ethics.(b) Planning and risk assessmentPlanning and risk assessment are key stages of the external audit because it is the information and knowledge gained at this time that determine the audit approach to take. We also develop further the concept of materiality which was introduced briefly in the first part of the syllabus.(c) Internal controlIn this part of the syllabus you need to be able to describe and evaluate information systems and internal controls to identify and communicate control risks and their potential consequences to the entity's management, making appropriate recommendations to mitigate those risks. We cover key areas of purchases, sales, payroll, inventory, cash and non-current assets.(d) Audit evidenceAudit conclusions need to be supported by sufficient and appropriate audit evidence. This area of the syllabus assesses the reliability of various types and sources of audit evidence and also examines in detail the audit of specific items (non-current assets, inventory, receivables, bank and cash and payables).(e) Review and reportingTowards the end of an external audit, the auditor needs to consider the concept of going concern and subsequent events which could impact on the financial statements. We also look at the audit evidence provided by written representations from management and consider the impact of any uncorrected misstatements on theaccounts.三、课程性质与教学目的F8 builds on the knowledge and understanding gained from Paper F3 Financial Accounting.You must possess good technical knowledge of audit and financial reporting but one of the key skills youwill need is to be able to apply your knowledge to the question.Section A of the exam will consist of multiple choice questions. These questions can cover any part of thesyllabus, so it is important to gain a precise knowledge of each of the syllabus areas.Section B of the exam will comprise four 10-mark written questions and two 20-mark questions. It isimportant to read the question requirements carefully and make sure that you answer the question set.Another important skill you will need is to be able to explain key ideas, techniques or approaches.Explaining means providing simple definitions and including the reasons why these approaches have been developed. Your explanations need to be clearly focused on the particular scenario in the question四、教学内容及要求第一章Chapter 1 Audit and other assurance engagements（一）目的与要求1.In the first section of this chapter we consider why there is a need for assurance in relation to financial and non-financial information. The main reason an assurance service such as an external audit is required is the fact that the ownership and management of a company are not necessarily one and the same.2.In Section 2 we introduce the concepts of agency, accountability and stewardship and consider reporting as a means of communication to the different stakeholders who are interested in the financial statements of the company. It is important to understand what other assurance services exist in addition to the external audit and these services are discussed3. in Section 3. The key assurance services which the F8 syllabus concentrates on are the external audit (statutory and non-statutory), review engagements and internal auditassignments. The effect of audits and reviews is that the stakeholders of an entity are given a level of assurance as to the quality of the information in the accounts. The degrees of assurance provided by external audits and other engagements are discussed 4.in Section 4.The remainder of the Study Text builds on the themes introduced in this chapter.（二）教学内容第一节Objective of external audit1．Statutory and non-statutory audits2．Statutory and non-statutory audits3．Advantages of the non-statutory audit第二节Accountability, stewardship and agency1．The nature and development of audit and other assurance engagements 2．Elements of an assurance engagement3. Objectives of an assurance engagement第三节Types of assurance services1 Other assurance engagements2.Types of review engagemen（三）思考与实践1 What level of assurance is provided by a review engagement?Answer: Negative assurance2 Which of the following assurance engagements provides the highest level of assurance?Answer: An external audit provides the higher level of assurance, since a positive opinion is used to provide reasonable assurance that the financial statements are not materially misstated. The negative assurance given in a review engagement is a lower level of assurance, since the practitioner only states that nothing has come to their attention that indicates that the financial information is materially misstated.3 What are the five elements of an assurance engagement?(a) A three party relationship. The three parties are the intended user, the responsible party and the practitioner.(b) A subject matter. This is the data to be evaluated that has been prepared by the responsible party. It can take many forms, including financial performance (eg historical financial information), nonfinancial performance (eg key performance indicators), processes (eg internal control) and behaviour (eg compliance with laws and regulations).(c) Suitable criteria. The subject matter is evaluated or measured against criteria in order to reach an opinion.(d) Evidence. Sufficient appropriate evidence needs to be gathered to support the required level of assurance.(e) An assurance report. A written report containing the practitioner's opinion is issued to the intended user, in the form appropriate to a reasonable assurance engagement or a limited assurance engagement.（四）教学方法与手段课堂讲授、多媒体教学第二章Statutory audit and regulation（一）目的与要求This chapter describes the aims and objectives of the statutory audit and theregulatory environment within which it takes place.The regulatory framework for auditors discussed in this chapter and theregulation of auditors by bodies such as the ACCA are very important.This chapter considers in detail the regulatory aspects of the appointment,removal and resignation of auditors.It ends with an examination of International Standards on Auditing whichauditors must comply with when carrying out an external audit.（二）教学内容第一节Objective of statutory audits and the audit opinion1 The statutory audit opinion2 Small company audit exemption3 Auditor rights and duties第二节Appointment, removal and resignation of auditors1 Appointment2.Remuneration3.Resignation and removal第三节Regulation of auditors1 National level2 EU member states3 International level（三）思考与实践1.What is the function of IFAC?Answer：The function of IFAC is to initiate, co-ordinate and guide efforts to achieve international technical, ethical and educational pronouncements for the accountancy profession.（四）教学方法与手段课堂讲授、多媒体教学第三章Corporate governance（一）目的与要求The concept of corporate governance was introduced in Chapter 1. In this chapter we will look at the codes of practice that have been put in place to ensure that companies are well managed and controlled. The UK Corporate Governance Code is an internationally recognised code which we will use as an example of a code of best practice. The audit carried out by the external auditors is a very important part of corporate governance, as it is an independent check on what the directors are reporting to the shareholders. Auditors of all kinds have most contact with the audit committee, a subcommittee of the board of directors. External auditors liaise with the audit committee over the audit, and internal auditors will report their findings about internal control effectiveness to it. We shall look at audit committees in Section 2 and internal control effectiveness in Section 3. We end this chapter with a consideration of the importance of auditors communicating with those charged with governance in an entity. ISA 260 Communication with those charged with governance provides guidance for auditors in this respect.（二）教学内容第一节Codes of corporate governance1.The importance of corporate governance2 OECD Principles of Corporate Governance3 The UK Corporate Governance Code第二节Audit committees1 Role and function of audit committees2 Relationship with the board3 Drawbacks of audit committees第三节Communication with those charged with governance1 Importance of internal control and risk management2 Directors' responsibilities for internal control3 Auditors' responsibilities for internal control（三）思考与实践Why are internal controls important in a company? International Standards on AuditingAnswer：Internal controls contribute to: Safeguarding company assetsPreventing and detecting fraudSafeguarding the shareholder's investment（四）教学方法与手段课堂讲授、多媒体教学第四章Professional ethics and quality control procedures（一）目的与要求we looked at some of the regulations surrounding the external audit. Here we look at the ethical requirements of the RSBs, specifically the ACCA's Code of ethics and conduct, which is based on the IESBA's Code of ethics for professional accountants. The ethical matters covered in this chapter are very important. They could arise in almost every type of exam question and you must be able to apply the ACCA's guidance on ethical matters to any given situation, but remember that common sense is usually a good guide. First we examine the five fundamental principles of professional ethics as defined in the ACCA's Code of ethics and conduct.We then look at the five main threats to compliance with these principles and the sorts of safeguards that can be put in place to mitigate these threats. Sections 2 and 3 of this chapter are concerned with obtaining audit.（二）教学内容第一节Fundamental principles of professional ethics1.The fundamental principles2.Obligatory disclosure3. V oluntary disclosure第二节Threats to independence and objectivity1 Self-interest2 Self-review threat3 Advocacy threat第三节Conflicts of interest1 Conflicts between members' and clients' interests2 Conflicts between the interests of different clients3.Enforcement mechanisms（三）思考与实践1.Match each ethical principle to the correct definition.(a) Integrity(b) Objectivity(c) Professional competence and due care(d) Confidentiality(e) Professional behavior(i) Not allow bias, conflicts of interest or undue influence of others to override professional or business judgements(ii) Have a continuing duty to maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques. Act diligently and in accordance with applicable technical and professional standards when providing professional services.(iii) Be straightforward and honest in all business and professional relationships. (iv) Comply with relevant laws and regulations and avoid any action that discredits the profession.(v) Respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper or specific authority or unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of members or third parties.Answer：(a) (iii)(b) (i)(c) (ii)(d) (v)(e) (iv)（四）教学方法与手段课堂讲授、多媒体教学第五章Internal audit（一）目的与要求Internal audit is a function established by management to assist in corporate governance by assessing internal controls and helping in risk management. It can be a department of employees or can be outsourced to expert service providers. Internal auditing is different from external auditing, although the techniques used by both are very similar. While the techniques used may be similar, the focus and reasons behind the audit are different.Various assurance assignments may be undertaken by internal auditors and these are outlined in Section 4. The role of internal audit with regard to fraud is also discussed briefly. The chapter ends with a consideration of outsourcing the internal audit function– this is very common in the real world and we discuss the potential benefits and drawbacks of doing so.（二）教学内容第一节Internal audit and corporate governance1 Introduction2 Internal audit and corporate governance3 Assessing the need for internal audit第二节Distinction between internal and external audit June 09, June 12, Specimen Exam1.egulation of internal auditors2. Limitations of the internal audit function3.Financial audits第三节Scope of the internal audit function1 Business risk2 The role of internal audit3 Responsibility for fraud and error第四节Scope of the internal audit function1 Value for money audits2 Information technology audits3Best value audits（三）思考与实践1Name three key differences between internal and external audit.Answer：(1) External auditors report to members, internal auditors report to directors.(2) External auditors report on financial statements, internal auditors report on systems, controls and risks.(3) External auditors are independent of the company, internal auditors are often employed by it.（四）教学方法与手段课堂讲授、多媒体教学第六章Risk assessment（一）目的与要求This chapter covers the aspects of the external audit which will be considered atthe earliest stages, during planning.Firstly we introduce the concept of risk and look in detail at audit risk and its components (control risk, inherent risk and detection risk) and at how audit risk is managed by the auditor. The distinction between audit risk and business risk is also made. We discuss the concept of materiality for the financial statements as a whole and performance materiality and the methods used for calculating them. It is important to understand that the calculation of materiality is a matter of judgement and that materiality must be reviewed during the course of the audit and revised if necessary. The importance of understanding the entity being audited and its environment is a key aspect of audit planning and helps the auditor to identify potential risk areas to focus on. Various techniques can be used here, such as enquiry, analytical procedures, observation and inspection. The risk assessment stage allows the auditor to respond with a proposed audit approach which may be controls based or totally substantive. The auditor also needs to consider the risks of fraud and non-compliance with laws and regulations in the audit and this is examined towards the end of this chapter. This chapter covers the aspects of the external audit which will be considered at the earliest stages, during planning. Firstly we introduce the concept of risk and look in detail at audit risk and its components (control risk, inherent risk and detection risk) and at how audit risk is managed by the auditor. The distinction between audit risk and business risk is also made. We discuss the concept of materiality for the financial statements as a whole and performance materiality and the methods used for calculating them. It is important to understand that the calculation of materiality is a matter of judgement and that materiality must be reviewed during the course of the audit and revised if necessary. The importance of understanding the entity being audited and its environment is a key aspect of audit planning and helps the auditor to identify potential risk areas to focus on. Various techniques can be used here, such as enquiry, analytical procedures, observation and inspection. The risk assessment stage allows the auditor to respond with a proposed audit approach which may be controls based or totally substantive. The auditor also needs to consider the risks of fraud and non-compliance with laws and regulations inthe audit and this is examined towards the end of this chapter.（二）教学内容第一节Introduction to risk1 The overall objectives of the auditor2 Professional scepticism, professional judgement and ethical requirements3 Audit risks第二节Determining and calculating materiality and performance materiality when planning the audit1. Professional scepticism, professional judgement and ethical requirements2. Revision of materiality3 Documentation of materiality第三节Assessing the need for internal audit1.Why do we need an understanding?2 What do we need an understanding of?3 How do we gain an understanding?第四节Assessing the risks of material misstatement1 Identifying and assessing the risks of material misstatement2Significant risks3.Responding to the risk assessment（四）思考与实践1.Which procedures might an auditor use in gaining an understanding of the entityANSWER: Enquiry, analytical procedures, observation and inspection（四）教学方法与手段课堂讲授、多媒体教学第七章Audit planning and documentation（一）目的与要求In this chapter, we introduce the fundamental auditing concept of audit evidence. Audit evidence is required to enable the auditor to form an opinion on the financial statements. Therefore such evidence has to be sufficient and appropriate. We alsoexplain the financial statement assertions for which audit evidence is required. These will be particularly important when we consider detailed testing later in this Study Text, since audit tests are designed to obtain sufficient appropriate evidence about the assertions for each balance or transaction in.（二）教学内容第一节Audit planning1. The importance of planning2 The overall audit strategy and the audit plan3.The audit strategy第二节Audit documentation1 The objective of audit documentation2 Form and content of working papers3 Standardised and automated working papers（三）思考与实践1What is the general rule for audit documentation?2 State two advantages of standardised working papers.Answer：1.What would be necessary to provide an experienced auditor, with no previous connection to the audit,with an understanding of the nature, timing and extent of the audit procedures performed, the results ofaudit procedures, audit evidence obtained, significant matters arising during the audit and conclusions reached.2Advantages of standardised working papers(1) Facilitate the delegation of work(2) Means of quality control（四）教学方法与手段课堂讲授、多媒体教学第八章Introduction to audit evidence（一）目的与要求In this chapter, we introduce the fundamental auditing concept of audit evidence. Audit evidence is required to enable the auditor to form an opinion on the financialstatements. Therefore such evidence has to be sufficient and appropriate.We also explain the financial statement assertions for which audit evidence is required. These will be particularly important when we consider detailed testing later in this Study Text, since audit tests are designed to obtain sufficient appropriate evidence about the assertions for each balance or transaction in the financial statements.（二）教学内容第一节Audit evidence1. The need for audit evidence2 Sufficient appropriate audit evidence3.Management's expert第二节Financial statement assertionsrmation produced by the entity2. Selecting items to test3.Inconsistencies and doubts over reliability（三）思考与实践1.Define sufficiency and appropriateness as they relate to audit evidence.2 State the financial statement assertions.3 State five procedures which auditors can use to obtain audit evidence.4 Explain what 'reperformance' is.Answer：1.Sufficiency is the measure of the quantity of audit evidence.Appropriateness is the measure of the quality/reliability of audit evidence.2.Existence, rights and obligations, occurrence, completeness, valuation, accuracy, classification and understandability, cut-off, allocation.3.Any five from:InspectionObservationEnquiryConfirmationRecalculationReperformanceAnalytical procedures4. Reperformance is the auditor's independent execution of procedures or controls that were originally performed as part of the entity's internal control.（四）教学方法与手段课堂讲授、多媒体教学第九章Internal control（一）目的与要求In this chapter, we introduce the internal control concept. The auditor generally seeks to rely on the internal controls within the entity in order to reduce the amount of testing of final balances.The auditor will assess the risks of material misstatement arising and may respond to those risks by carrying out tests of controls. If he concludes that he can rely on the controls in place, the level of substantive audit testing required can be reduced.We also look at the ways in which auditors can document the internal control systems using narrative notes, flowcharts, questionnaires and checklists, focusing particularly on the use of questionnaires.We shall examine the detailed controls that businesses operate and the tests that the auditors may carry out in specific areas.（二）教学内容第一节Internal control systems1. Control environment2 Entity's risk assessment process3. Information system relevant to financial reporting4. Control activities5. Monitoring of controls6. Small companies – the problem of control7. Limitations of accounting and control systems第二节The use of internal control systems by auditors1. Recording accounting and control systems第三节The evaluation of internal control components1.Confirming understanding2. Tests of control3. Revision of risk assessment, audit strategy and audit plan4. Communication of deficiencies in internal control第四节Internal controls in a computerised environment1. General controls2. Application controls（三）思考与实践1. Explain why an auditor needs to obtain an understanding of internal control relevant to the audit2 Describe and explain the five components of an internal control systemAnswer：1. Internal control is the process designed and effected by those charged with governance, management, and other personnel to provide reasonable assurance about the achievement of the entity's objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations.Having determined which controls are relevant, and are adequately designed to aid in the prevention of material misstatements in the financial statements, the auditor can then decide whether it is more efficient to seek reliance on those controls and perform tests of controls in that area, or more efficient to perform substantive testing over that area.If the controls are not adequately designed, the auditor needs to perform sufficient substantive testing over that financial statement area in light of the apparent lack of control and increased risk. Any deficiencies are noted and, where appropriate, these will be communicated to management2. Internal control has five components:The control environment；The entity's risk assessment process；The informationsystem relevant to financial reporting；Control activities；Monitoring of controls In obtaining an understanding of internal control, the auditor must understand the design of the internal control and the implementation of that control. In the following sub-sections, we look at each of the elements of internal control in turn.（四）教学方法与手段课堂讲授、多媒体教学第十章Tests of controls（一）目的与要求In this chapter we will lookat how tests of controls might be applied in practice. We will examine each major component of a typical accounting system.We have already stated that the auditors must establish what the accounting system and the system of internal control consist of. The auditors will then decide which controls, if any, they wish to rely on and plan tests of controls to obtain the audit evidence as to whether such reliance can be warranted. For each of the major transaction systems we will look at the system objectives the auditors will bear in mind while assessing the internal controls and give examples of common controls. We shall then go on to look at a 'standard' programme of tests of controls.（二）教学内容第一节The sales system1. Sales system: Control objectives, controls and tests of controls第二节The purchases system1. Control objectives, controls and tests of controls第三节The inventory system1. Introduction2. Control objectives, controls and tests of controls第四节The bank and cash system第五节The payroll system1. Control objectives, controls and tests of controls第六节Revenue and capital expenditure1. Controls and tests of controls2. Tests of controls and substantive testing（三）思考与实践1. Explain, analyse and provide examples of internal control procedures andcontrol activities2 Give an example of a control which helps to ensure the completeness of non-current assets. Suggest how the auditor can test that the control is operating effectively.Answer：1. The tests of controls in the sales system will be based around:Selling (authorisation)Goods outwards (custody)Accounting (recording)The tests of controls in the purchases system will be based around:– Buying (authorisation)– Goods inwards (custody)– Accounting (recording)Inventory controls are designed to ensure safe custody. Such controls include restriction of access, documentation and authorisation of movements, regular independent inventory counting and review of inventory condition.2. You could have come up with a number of controls that help ensure completeness of non-current assets, but a common one is the regular reconciliation of the non-current asset register with the general ledger to ensure all items on the register have been recorded. The test of this control would be to obtain a copy of the reconciliation and ensure all discrepancies are followed up and resolved on a timely basis.（四）教学方法与手段课堂讲授、多媒体教学第十一章Audit procedures and sampling（一）目的与要求In this chapter we look at various audit procedures and the use of audit sampling. First we consider substantive testing which encompasses tests of detail and the use of analytical procedures as substantive tests. These methods form the basis for the next five chapters which examine the detailed testing for various financial statement account areas such as cash and inventory.We also examine the audit of accounting estimates. We have mentioned in previous chapters that judgement has to be used in accounting for some of the figures in the accounts. Examples of accounting estimates include depreciation and provisions.We will look in detail at audit sampling, which is an important aspect of the audit. We consider different types of audit sampling and the evaluation of errors.Computer-assisted audit techniques (CAATs) are an important tool in the audit and we examine the two main types of CAATs, audit software and test data.Finally in this chapter we will look at how the auditor can make use of the work of others as a source of audit evidence. We consider the use of auditor's experts, the work of internal audit and the use of service organisations in this regard.We shall examine the detailed controls that businesses operate and the tests that the auditors may carry out in specific areas.（二）教学内容第一节Substantive procedures1. Types of audit tests2 Directional testing3. Analytical procedures第二节Accounting estimates1.The nature of accounting estimates2. Risk assessment procedures3. Risk identification and assessment4. Responding to the assessed risks。

审计F8第六章

余额相关的一般审计目标
分类截止金额均经适当分类交易已记入正确的会计期间账户余额与主文件金额及总账相符
6 - 27
细节一致
©2005 Prentice Hall Business Publishing, Auditing and Assurance Services 10/e, Arens/Elder/Beasley
账簿、试算平衡与财务报表总账与明细记录总账试算平衡表
普通日记账
财务报表
6 - 15
©2005 Prentice Hall Business Publishing, Auditing and Assurance Services 10/e, Arens/Elder/Beasley
交易循环之间的关系
解释审计人员发现重大错报的责任
©2005 Prentice Hall Business Publishing, Auditing and Assurance Services 10/e, Arens/Elder/Beasley
6-9
审计责任
– – – – –
重大与非重大错报合理保证错误与舞弊职业怀疑财务报告舞弊与盗用资产型舞弊
©2005 Prentice Hall Business Publishing, Auditing and Assurance Services 10/e, Arens/Elder/Beasley 6 - 11
发现违法行为的责任
当有理由相信具有直接影响间接影响的违法行为可能存在时的证据收集或其他措施当审计人员获悉违法行为时应采取的措施
1 2
理解审计的目标与责任将财务报表划分为业务循环明确管理层对于账户的认定

ACCA考试《审计与认证业务F8》知识辅导2

ACCA考试《审计与认证业务F8》知识辅导2本文由高顿ACCA整理发布，转载请注明出处RELEVANT TO ACCA QUALIFICATION PAPER F8 ANDPERFORMANCE OBJECTIVES 17 AND 18Audit riskCandidates studying Paper F8, Audit and Assurance, are required under thesyllabus to: ‘Explain the comp onents of audit risk and explain the risks ofmaterial misstatement in the financial statements’。

This element of the syllabus has been examined in the last three sessions ofPaper F8 – in June 2010, December 2010 and June 2011. However, theperformance of candidates has on the whole been unsatisfactory. This articleaims to identify the most common mistakes made by candidates as well asclarifying how audit risk questions should be tackled in order to maximisemarks.An example question requirement relating to audit risks is as follows:Describe the audit risks and explain the auditor’s response to each risk in planning the audit of XYZ Co.Previously examined risk questions have carried a mark allocation of 10 marks.However, a significant majority of candidates have not passed this part of thequestion. Common mistakes made include:? providing definitions of the audit risk model, even though this was not part of the question requirement? a lack of understanding of what audit risk is and providing business risks instead? not providing an adequate response to the risk. This needs to be fromthe perspective of the auditor and not from management’s perspective? a limited range of risks identified, often just focusing on one area suchas going concern.Audit risk definitionsAudit risk is defined as ‘the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is a function of the risks of material misstatement and detection risk’。

ACCAPaPerF8考点详解

《安徽水利财会》2016年第3期知识视窗A C C A Paper F8(英国特许公认会计师协会资格认证考试科目之审计与鉴证业务)的考官为了全面考查考生对于期末复核阶段审计知识点的掌握情况，倾向于在最后一道案例分析题中将期后事项(subsequent event)的判断和审计以及持续经营能力的评价和审计这两个重要的知识点进行轮换出题。

发现这一出题规律并不难，为什么还是有许多考生对期后事项复核望而生畏、失分严重呢?难点就在于期后事项的内涵、期后事项对财务报表的影响以及期后事项复核的审计责任三个方面。

一、期后事项的内涵和期后事项对财务报表的影响(一)期后事项影响财报的判断流程根据国际会计准则第10号(1A Sl0)的界定，期事项是指在财务报表日和财务报表批准报出日这一时段之间发生的经济事项。

财务报表批准报出日，是指董事会或类似机构批准财务报表报出的日期，一般与管理层签署已审计财务报表日和审计师签署审计报告日为同一天。

既然审计报告日滞后于财务报表日，审计师为了验证一个会计期间的财务报表的真实公允性，除了针对被审计年度的交易和事项执行充分必要的审计程序之外,还需要认真斟酌财务报表日之后所发生的事项对被审计年度财务报表的影响程度，并且做出财务报表是否需要修改的判断，具体流程如下图1所示：(二)判断财务报表是否需要修改的两个步骤1.辨别事项是否对财务报表日已经存在的情况提供更深入的证据。

期后事项包括调整事项(adj ust m gevent)和非调整事项(non-adj ust m gevent)。

若期后事项对财务报表日已经存在的情况提供了新的或更深入的证据，则该事项为调整事项，否则是非调整事项。

调整事项的特征是：在财务报表日或以前就已显示出某种征兆，但最终结果需要在财务报表日予以证实。

财务报表日后调整事项包括下列各项：财务报表日后发现了财务报表舞弊或差错；未决诉讼在财务报表日后结案；财务报表日后有证据表明需要对财务报表日的某项资产计提减值准备或者需要调整之前确认的减值金额；财务报表日后有新的证据需要重新确定财务报表日前某项资产的购置成本或者销售收入。

(完整)ACCA F8备考Tips：审计各阶段及流程详解

ACCA F8备考Tips：审计各阶段及流程详解F8(Audit and Assurance)是一门实务性很强的课程，要求大家熟悉审计工作流程，应用会计知识判断被审计单位的财务报告编制过程及结果是否有误。

自2016年9月开始实施的新考试题型包括Section A和Section B两大部分，Section A（Objective Test Cases)共有三道Case，每个Case有五道选择题,每题两分，涉及范围包括大纲的方方面面;Section B共有三道大题,第一题30分,第二题和第三题各自20分，常见的题型包括auditrisk ＆auditor’s response,internal controldeficiencies/strengths & TOCs,以及substantive procedures等。

大题对大家书面表达的要求比较高，所以理解审计逻辑,勤加练习并学会总结对于大部分没有实务经验的同学们而言非常必要。

我们先来看一下完整的审计工作需要经过哪些阶段，具体又有哪些流程。

上图是完整的审计工作循环,始于engagement letter（业务约定书），终于audit report（审计报告），历经audit planning、auditperformance和completion三个阶段。

1.Beforeaudit process为了签订最开始的engagementletter，审计师在接受业务委托时需要先“自我反省"，看看注册会计师是否符合职业道德准则（Code of Ethics)的要求，如果有一些情况产生了对独立性（independence)的威胁（具体包括self-interest, self—review, familiarity, advocacy＆intimidation threats），则应该考虑适用相对应的保卫措施(常见的safeguards包括dispose of interests/shares, independent/quality control partner review，remove the one from the engagementteam等）.2。

ACCA_F8知识要点汇总_(上)

nce given, as in the case of statutory audit, is described as 'reasonable assurance'. 非绝对的保证 is
not absolute assurance because there are 固有局限性 inherent limitations of an audit which result in the
Positive expression
Financial Reporting Standards.
Review
Limited assurance
Based on our work described in this report, nothing has
审阅
Moderate level
come to our attention that causes us to believe that the
Negative expression
financial statements do not present fairly, in all material
respects, in accordance with International Financial
Reporting Standards.
1. 从外部渠道，提供独立观点，增加了财报的可信度 2. 由鉴证事务所的专业和知识，给公司提高相关性的信息（有价值的建议）。
鉴证业务的步骤：
Agree the scope of work to be performed 同意工作范围 Formalise all of the terms of the engagement in a contract (engagement letter) 签合同 Plan the work 计划工作 Obtain sufficient appropriate evidence on which to base the conclusion 充分恰当的证据 Perform overall review and form opinion 总览并形成意见 Issue report to the client 报告

2019年ACCA F8核心考点知识内容总结

2019年ACCA F8核心考点知识内容总结
考试结束后又是一轮新考季的开始，很多学员已经开始为9月份考试做准备了，今天高顿ACCA研究院为大家带来关于F8审计的核心内容。

再送大家一个2019ACCA资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频
F8课程是ACCA基础课程阶段唯一的一门关于审计的课程，它详细介绍了对财务报表的整个审计流程。

F8的考试时长是3小时，考试题型由原来5道简答题改为12个单选6道长题，单选题由8道两分选择题和4道一分选择题组成，长题由4道十分长题和2道二十分的长题组成。

F8《审计与鉴证》分为4个部分:
1.介绍鉴证服务的特性、目的和范围,包括法定审计、规范环境以及和审计与鉴证相关的职业道德;
2.介绍内部审计,包括内部审计的范围和内部审计与外部审计的差异;
3.大部分内容都是在绍如何对财务报表进行审计。

这些包括计划、风险评估、评价内部控制、手机审计证据以及财务报表的复审;
4.最后是对报告的处理,包括法定审计报告、管理报告和内部审计报告。

以上是给大家汇总的ACCA F8部分大纲核心内容，希望有助于大家接下来的复习备考。

急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程。

acca f8知识要点汇总(下)

Part 12. Subsequent Event期后事项定义: Events after the reporting period: events, both favourable and unfavourable, that occurs between the end of the reporting period and the date when the financial statements are authorised for issue.区分调整非调整，主要看时间节点：事件发生在报告期后及财报正式公布前；是否对报告期内数值有影响？Adjusting events调整项目★背诵-定义Events which provide evidence of conditions which existed at the end of the reporting period. Non‐adjusting events 非调整事项★背诵-定义Events that relate to conditions which arose after the end of the reporting period✓Resolution of a court case未决诉讼✓Bankruptcy of a major customer主要客户破产 ✓Evidence of NRV of inventories库存的NRV测试 ✓Discovery of fraud or errors that show the financial statements were incorrect财报错误：舞弊和错误 ✓Destruction of major asset, e.g. by flood or fire自然灾害✓Major share transactions大宗股权交易✓Announcement of a plan to close part of a business关闭公司或部门，包括裁员Change the amounts in the financial statements 上述情况都会影响财报的正确性 Disclose non‐adjusting event in a note to the financial statements在财报的notes中披露即可●Auditor's responsiblityPeriod between the year‐end date and the date the auditor’s report is signed财年结束后，至审计报告签署前 The auditor shall perform audit procedures designed to obtain sufficient appropriate audit evidence that all events occurring between the date of the financial statements and the date of the auditor’s report that require adjustment of, or disclosure in, the financial statements have been identified.审计师有积极的责任执行审计程序，来辨别财报是否正确，该披露的是否披露？The auditor is not, however, expected to perform additional audit procedures on matters to which previously applied audit procedures have provided satisfactory conclusions.如果审计师对当年的财务报告已经比较满意了，那么不会再执行额外的审计程序（这句话比较难理解！）Period between the date the auditor’s report is signed and the date the financial statements are issued审计报告已签署，至财报公布前 The auditor has no obligation to perform any audit procedures regarding the financial statements after the date of the auditor’s report.签署审计报告后，审计师没有责任来主动发现问题。

ACCA Paper F8考点详解——关于审计报告

ACCA Paper F8考点详解——关于审计报告
陈丹
【期刊名称】《财会月刊（会计版）》
【年(卷),期】2015(000)007
【摘要】考生对ACCA Paper F8的考点之一——审计报告不甚熟悉,一定程度上造成该科目全球通过率低.考生应掌握审计报告的基本术语、划分方式以及审计意见类型.其中,审计报告的基本术语包括错报、重要性、广泛性、审计范围受到限制;划分方式有两种:格式和审计意见类型;通过依次回答以下三个问题可对审计意见类型做出判断:被审计单位财务报表是否存在(潜在)重大错报？(潜在)重大错报是否具有广泛性？审计范围是否受到限制?
【总页数】3页(P115-117)
【作者】陈丹
【作者单位】江西财经大学会计学院,南昌330013
【正文语种】中文
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