ACCA F8知识要点汇总 (上)

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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,complywithIFRSMa

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