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ID:37283650
大小:902.21 KB
页数:37页
时间:2019-05-20
《ACCA F8知识要点汇总 (上)》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、Part1.Audit介绍*如图所示,审计是受股东委派,直接向股东报告。ExternalauditsForauditortoexpresstheiropinionandprovideassurancetoshareholdersthatthefinancial关注财报statementsareprepared,inallmaterialrespects,inaccordancewithanapplicablefinancialreportingframework.即审计过程的最终目的.关键词:TrueandFair,allMaterialrespects,complywithIFRSMa
2、teriality重要性定义:Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements.(相当于,低于多少金额,属于没有重大误报,报告是可接受的。)Amount(quantity)Nature(quality)一般5% ‐ 10%ofprofitbeforetax,属于重大举例:未决诉讼,涉数金额较大;高管调查Reasonableassurance合理保证:任何100%保证的描述都是错误的,
3、审计师给不了。Thehighestlevelofassurancegiven,asinthecaseofstatutoryaudit,isdescribedas'reasonableassurance'.非绝对的保证isnotabsoluteassurancebecausethereare固有局限性inherentlimitationsofanauditwhichresultintheauditorforminganopiniononevidencethatis有说服力的而不是结论性的persuasiveratherthanconclusive.原因:审计师不可能做到完全客观notobje
4、ctive。另外基于抽样的存在,不能稽查所有数字。Assuranceengagement鉴证业务:Anassuranceengagementisanengagementinwhichapractitionerexpressesaconclusiondesignedtoenhancethedegreeofconfidenceoftheintendedusersotherthantheresponsiblepartyabouttheoutcomeoftheevaluationormeasurementofasubjectmatteragainstcriteria.其他举例:Areviewoft
5、heeffectivenessofanentity’sinternalcontrolorcomputersystems或Areviewofanentity’shalfyearresultsAssurancereport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:Agreethescopeofworktobeperformed同意工作范围Formaliseallofthetermsoftheengagementinacontract(engagementletter)签合同Planthew
6、ork计划工作Obtainsufficientappropriateevidenceonwhichtobasetheconclusion充分恰当的证据Performoverallreviewandformopinion总览并形成意见Issuereporttotheclient报告EngagementLevelofAssuranceExamplesExternalauditReasonableassuranceInouropinion,thefinancialstatementspresentfairly,in法令审计Highestlevelallmaterialrespects,in
7、accordancewithInternationalPositiveexpressionFinancialReportingStandards.ReviewLimitedassuranceBasedonourworkdescribedinthisreport,nothinghas审阅ModeratelevelcometoourattentionthatcausesustobelievethattheNegativeex
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