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时间:2020-03-26
《ACCA F8 2013年6月真题答案.pdf》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、AnswersFundamentalsLevel–SkillsModule,PaperF8(INT)AuditandAssurance(International)June2013Answers1(a)(i)ImportanceofreportingtothosechargedwithgovernanceInaccordancewithISA260CommunicationwithThoseChargedwithGovernance,itisimportantfortheauditorstoreporttothosechargedwithg
2、overnanceasithelpsinthefollowingways:(1)Itassiststheauditorandthosechargedwithgovernanceinunderstandingmattersrelatedtotheaudit,andindevelopingaconstructiveworkingrelationship.Thisrelationshipisdevelopedwhilemaintainingtheauditor’sindependenceandobjectivity.(2)Ithelpstheau
3、ditorinobtaining,fromthosechargedwithgovernance,informationrelevanttotheaudit.Forexample,thosechargedwithgovernancemayassisttheauditorinunderstandingtheentityanditsenvironment,inidentifyingappropriatesourcesofauditevidenceandinprovidinginformationaboutspecifictransactionso
4、revents.(3)Ithelpsthosechargedwithgovernanceinfulfillingtheirresponsibilitytooverseethefinancialreportingprocess,therebyreducingtherisksofmaterialmisstatementofthefinancialstatements.(ii)Matterstobecommunicatedtothosechargedwithgovernance–Theauditor’sresponsibilitieswithre
5、gardstoprovidinganopiniononthefinancialstatementsandthattheyhavecarriedouttheirworkinaccordancewithInternationalStandardsonAuditing.–Theauditorshouldexplaintheplannedapproachtotheauditaswellastheaudittimetable.–Anykeyauditrisksidentifiedduringtheplanningstageshouldbecommun
6、icated.–Inaddition,anysignificantdifficultiesencounteredduringtheauditshouldbecommunicated.–Alsosignificantmattersarisingduringtheaudit,aswellassignificantaccountingadjustments.–Duringtheauditanysignificantdeficienciesintheinternalcontrolsystemidentifiedshouldbecommunicate
7、dinwritingorverbally.–Thosechargedwithgovernanceshouldbenotifiedofanywrittenrepresentationsrequiredbytheauditor.–Othermattersarisingfromtheauditthataresignificanttotheoversightofthefinancialreportingprocess.–Ifanysuspectedfraudsareidentifiedduringtheaudit,thesemustbecommun
8、icated.–Iftheauditorsareintendingtomakeanymodificationstotheauditopinion,theseshouldbecom
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