高顿财经ACCA | acca.gaodun.cn Audit –introduction *如图所示，审计是受股东委派，直接向股东报告。External audits关注财报For auditor to express their opinion and provide assurance to shareholders that the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. 即审计过程的最终目的。Reasonable assurance合理保证：任何100%保证的描述都是错误的，审计师给不了。The highest level of assurancegiven, as in the case of statutory audit, is described as 'reasonable assurance'. 非绝对的保证is not absolute assurancebecause there are 固有局限性inherent limitationsof an audit which result in the auditor forming an opinion on evidence that is 有说服力的而不是结论性的persuasive rather than conclusive.原因：审计师不可能做到完全客观not objective。另外基于抽样的存在，不能稽查所有数字。Assurance engagement鉴证业务：An assurance engagement is an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible partyabout the outcome of the evaluation or measurement of asubject matter against criteria. 关键词：True and Fair, all Material respects, comply with IFRS其他举例：A review of the effectiveness of an entity’s internal control or computer systems或A review of an entity’s half year results
高顿财经ACCA | acca.gaodun.cn Assurance report的好处：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：1)Agree the scope of work to be performed 同意工作范围2)Formalise all of the terms of the engagement in a contract (engagement letter) 签合同3)Plan the work 计划工作4)Obtain sufficient appropriate evidenceon which to base the conclusion 充分恰当的证据5)Perform overall review and form opinion 总览并形成意见6)Issue report to the client 报告Engagement Level of Assurance Examples External audit 法令审计Reasonableassurance Highestlevel Positiveexpression In our opinion, the financial statements present fairly, in all material respects, in accordance with International Financial Reporting Standards. Review 审阅Limitedassurance Moderatelevel Negativeexpression Based on our work described in this report,nothinghas come to our attention that causes us to believe that the financial statements do not present fairly, in all material respects, in accordance with International Financial Reporting Standards. *考试常见词：Stewardship管理者；Impartial不偏不倚；Plausible貌似有理，花言巧语的
高顿财经ACCA | acca.gaodun.cn Logic of Audit ★重点难点-必须理解（▲考情预测：Assertion认定–考试分值在10分）资产负债表认定对象：All assets, liabilities and equity interests 1)Completeness完整性- should have been recorded have been recorded.该记的，已记录了2)Existence存在性Exist记录的，都存在3)Valuation估值included in the financial statements at appropriate amounts价值正确举例：IAS2存货carried at the lower of historical cost and NRV. 实质：从存货held for sale能够实现的经济利益economic来确认价值4)Rights& Obligations 权利和义务The entity holds or controls the rights/obligation to the entity.