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ID:40659940
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页数:4页
时间:2019-08-05
《12月ACCA F8考试复习重点指导》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、12月ACCAF8考试复习重点指导KeydefinitionsinF8PartA Theobjectiveofanauditoffinancialstatementsistoenabletheauditortoexpressanopiniononwhetherthefinancialstatementsareprepared,inallmaterialrespects,inaccordancewithanapplicablefinancialreportingframework. Anassuranceengagemen
2、tperformedbyapractitionerwillconsistofthefollowingelements: (a) Athreepartyrelationship.Thethreepartiesaretheintendeduser,theresponsiblepartyandthepractitioner(eachpartyisdescribedintheKeytermsboxbelow). (b) Asubjectmatter.Thisisthedatatobeevaluatedthathasbeenpre
3、paredbytheresponsibleparty.Itcantakemanyforms,includingfinancialperformance(eghistoricalfinancialinformation),non-financialperformance(egkeyperformanceindicators),processes(eginternalcontrol)andbehaviour(egcompliancewithlawsandregulations). (c) Suitablecriteria.The
4、subjectmatterisevaluatedormeasuredagainstcriteriainordertoreachanopinion. (d) Evidence.Sufficientappropriateevidenceneedstobegatheredtosupporttherequiredlevelofassurance. (e) Anassurancereport.Awrittenreportcontainingthepractitioner'sopinionisissuedtotheintendedu
5、ser,intheformappropriatetoareasonableassuranceengagementoralimitedassuranceengagement. PrinciplesoftheUKCorporateGovernanceCode •Leadership -Everycompanyshouldbeheadedbyaneffectiveboard,whichiscollectivelyresponsibleforthelong-termsuccessofthecompany. -Theres
6、houldbeacleardivisionofresponsibilitiesattheheadofthecompanybetweentherunningoftheboardandtheexecutiveresponsibilityfortherunningofthecompany'sbusiness.Nooneindividualshouldhaveunfetteredpowersofdecision. -Thechairmanisresponsibleforleadershipoftheboardandensuringi
7、tseffectivenessonallaspectsofitsrole.Aspartoftheirroleasmembersofaunitaryboard,non-executivedirectorsshouldconstructivelychallengeandhelpdevelopproposalsonstrategy. • Effectiveness -Theboardanditscommitteesshouldhavetheappropriatebalanceofskills,experience,indepe
8、ndenceandknowledgeofthecompanytoenablethemtodischargetheirrespectivedutiesandresponsibilitieseffectively. -Thereshouldbeaformal,r
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