內(nèi)容講稿文案a1 introduction新

基礎(chǔ)學(xué)習(xí)模塊

Salepurchase

Inventory

Wage

Cash&Bank

PPE

Concept

Report

Finalisation

Ethic

CorporateGovernance

Others

理解是第一生產(chǎn)力

F8審計(jì)課程的特點(diǎn)，不用自己做（新）題，拒絕題海戰(zhàn)術(shù)，理解是第一生產(chǎn)力。

學(xué)習(xí)至少需要進(jìn)行兩輪。第一輪跟隨。。。地毯式學(xué)習(xí)。第二輪對(duì)重點(diǎn)需要理解的部分內(nèi)容進(jìn)行針對(duì)性第二遍甚至第三遍學(xué)習(xí)理解理解理解!!!!!!!!

課程設(shè)計(jì)–學(xué)習(xí)資料

最后的話

在一個(gè)ACCA受到爭議的今天：

做一個(gè)得意不忘形、失意不忘形，永不抱怨的合格的ACCAer。不妄自尊大、不妄自菲薄

Part1

ConceptofAudit

Definitionofaudit

CONCEPTOFAUDIT-sourceofaudit

Theauditorcanbeseenasanagentoftheshareholders(theprincipal).Underlaw,theyreporttoandareappointedbytheshareholders

Oneoftheprimarysourcesofinformationaboutacompanyisthefinancialstatements.Thedirectorsareresponsibleforpreparingthefinancialstatements.

whichofthefollowingisoneexplanationoftheneedforanindependentauditofthesefinancialstatements?

AThedirectorsmaylackthenecessaryskillsorknowledgetopreparefinancialstatementsthataretureandfair.

Allcompaniesarerequiredbylawtohavetheirfinancialstatementsauditedbyanindependent,professionallyqualifiedaccountant.

Anindependentauditwillensurethatthecorrecttaxispaidtothetaxauthorities.

Thedirectorsoftendirectlybenefitfromreportinghigherprofitsasdirector'sremunerationmayincludebonuseslinkedtothelevelofprofitsachievedthiscreatesaconflictofinterest.

Whonormallyappointstheexternalauditorsofacompany?

ADirectors

Shareholders

Auditcommittee

Seniormanagement

provide toshareholdersthatthefinancialstatementsareprepared,inallmaterialrespects,inaccordancewithanapplicablefinancialreportingframework.

Theultimateaimoftheauditprocessisfortheauditorstobeinapositionto totheshareholdersastowhetherthefinancialstatementshavebeenprepared,inallmaterialrespects,inaccordancewiththeapplicablefinancialreportingframework.

Opinion

Inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,(orgiveatrueandfairviewof)thefinancialpositionofABCCompanyasat31December20X1,and(of)itsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewithInternationalFinancialReportingStandards.

WhichofthefollowingisNOTaresponsibilityoftheauditor?

Toprovideanonthe ofthefinancialstatements

Toconductanauditinaccordancewith

Toexpressanopiniononthecompany’sgoingconcernstatus

Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements

Boththeamount(quantity)andnature(quality)ofmisstatementsneedtobeconsidered.e.g.lackofdisclosureregardingongoinglitigationislikelytobeconsideredmaterial.

Thecalculationofmateriality(eg):

between5and10%ofprofitbeforetax.

Noauditorcangive100%assurance(absoluteassurance).The

given,asinthecaseofstatutoryaudit,

isdescribedas

'Reasonableassurance'isnotabsoluteassurancebecausethereareinherentlimitationsofanauditwhichresultintheauditorforminganopiniononevidencethatis

Limitationsoftheaudit,eg:

Auditisnotobjective.Judgementhastobemade.Notallitemsinthefinancialstatementaretested.

Assuranceengagement

'Anassuranceengagementisanengagementinwhichapractitionerexpressesaconclusiondesignedtoenhancethedegreeofconfidenceoftheotherthanthe

abouttheoutcomeoftheevaluationormeasurementofasubjectmatteragainstcriteria.'

Otherexamplesofassuranceengagementsinclude:

üAreviewoftheeffectivenessofanentity’sinternalcontrolorcomputersystems

üAreviewofanentity’shalfyearresults

Allassuranceengagements,whethersubjectedtolegalregulationsuchasstatutoryauditoracontractualarrangementshouldbeperformedinasimilarmanner:

üAgreethescopeofworktobeperformed

üFormaliseallofthetermsoftheengagementinacontract(engagementletter)

üPlanthework

üObtainsufficientappropriateevidenceonwhichtobasetheconclusion

üPerformoverallreviewandformopinion

üIssuereporttotheclient

Whichofthefollowingarepartiesinvolvedwithinan

Directors

Auditors

ResponsibleParty

Practitioner

Intendedusers

WhichTwoofthefollowingareelementsofanassuranceengagement.

shareholders

Anappropriatesubjectmatter

Aregisteredauditor

Suitablecriteria

three-partyrelationship

Levelsofassurance

Engagement

LevelofAssurance

Examples

Externalaudit

Reasonableassurance–Positiveexpression

Inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,inaccordancewithInternationalFinancialReportingStandards.

Review

Limitedassurance–

Negativeexpression

Basedonourworkdescribedinthisreport,nothinghascometoourattentionthatcausesustobelievethatthefinancialstatementsdonotpresentfairly,inallmaterialrespects,inaccordancewithInternationalFinancialReportingStandards.

Ex

Whichofthefollowingappropriatelyexplainsthedifferencebetweenalimited

assuranceengagementandreasonableassuranceengagement?

Limitedassuranceisgivenwhenamaterialmisstatementhasbeenidentifiedinthesubjectmatterbutsomeassurancecanstillbegiven,whereasreasonableassuranceisgivenwhennomaterialmisstatementshavebeenidentified.

Inalimitedassuranceengagement,thepractitionerwillgatherlimitedevidence.Inareasonableassuranceengagementthepractitionerwillgathersufficientappropriateevidence.

Inareasonableassuranceengagement,thepractitionerisfullyliableifthefinancialstatementarelaterfoundtocontainamaterialmisstatement;inalimitedassuranceengagement,thepractitionerhaslimitedliability

Inalimitedassuranceengagementthepractitionerwillconcludewhetherthesubjectmatter,willrespecttoidentifiedsuitablecriteria,is inthecircumstances.I