12月ACCA F8考试复习重点指导

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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