F8u7b14u8bb0u603bu7ed3u5206u4eab.pdf - Audit u2013...

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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 assurance 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 auditor forming an opinion on evidence that is 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 party about the outcome of the evaluation or measurement of a subject 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 A review of an entity’s hal f year results
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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 evidence on 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 Reasonable assurance Highest level Positive expression In our opinion , the financial statements present fairly, in all material respects, in accordance with International Financial Reporting Standards. Review 审阅 Limited assurance Moderate level Negative expression Based on our work described in this report, nothing has 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
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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.
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