acca p7高级审计与认证业务考试讲义

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1、PaperADVANCEDAUDITP7ANDASSURANCE(INTERNATIONAL)ACCAQUALIFICATIONCOURSENOTESDECEMBER2010EXAMINATIONSForlatestfreeACCAcoursenotes,audio&videolecturesandforumsupportpleasevisitwww.opentuition.comFreeresourcesforaccountancystudentsAsktheTutorONEFORUMTOFreeACCATutors’S

2、upportRULETHEMALLonlyonopentuition.comDecember2010ExaminationsPaperP7PaperP7CONTENTSChapterPageNoAimsandObjectivesofPaperP7i1RulesofProfessionalConduct12ProfessionalResponsibilityandLiability73RegulatoryEnvironment134PracticeManagement195AuditProcess276Evidence357

3、EvaluationandReview438AuditofFinancialStatements499GroupAudits5310Theexternalauditreport5711AuditRelatedServices(NonAuditServices)6512AssuranceServices8313ProspectiveFinancialInformation(PFI)9114InternalAudit9315OutsourcedFinanceandAccountingFunctions9716Socialand

4、EnvironmentalAudits101Answerstoexamples105Forlatestcoursenotes,freeaudio&videolectures,supportandforumspleasevisitFreeresourcesforaccountancystudentsONEFORUMTOJoinFreeandMostActiveACCARULETHEMALLforumsonlineopentuition.comDecember2010ExaminationsPaperP7IPaperP7AIM

5、SANDOBJECTIVESAim•Toanalyse,evaluateandconcludeontheassuranceengagementandotherauditandassuranceissuesinthecontextofbestpracticeandcurrentdevelopments.Objectives•Onsuccessfulcompletionofthispaper,candidatesshouldbeableto:•Recognisethelegalandregulatoryenvironmenta

6、nditsimpactonauditandassurancepractice•Demonstratetheabilitytoworkeffectivelyonanassuranceorotherserviceengagementwithinaprofessionalandethicalframework•Assessandrecommendappropriatequalitycontrolpoliciesandproceduresinpracticemanagementandrecognisingtheauditor’sp

7、ositioninrelationtotheacceptanceandretentionofprofessionalappointments•Identifyandformulatetheworkrequiredtomeettheobjectivesofauditandnon-auditassignmentsandtheapplicationoftheInternationalStandardsonAuditing•Evaluatefindingsandtheresultsofworkperformedanddraftsu

8、itablereportsonassignments•Understandthecurrentissuesanddevelopmentsrelatingtotheprovisionofaudit-relatedandassuranceservicesPositionofthepaperintheover