内容讲稿文案a1 introduction新

基础学习模块

Salepurchase

Inventory

Wage

Cash&Bank

PPE

Concept

Report

Finalisation

Ethic

CorporateGovernance

Others

理解是第一生产力

F8审计课程的特点，不用自己做（新）题，拒绝题海战术，理解是第一生产力。

学习至少需要进行两轮。第一轮跟随。。。地毯式学习。第二轮对重点需要理解的部分内容进行针对性第二遍甚至第三遍学习理解理解理解!!!!!!!!

课程设计–学习资料

最后的话

在一个ACCA受到争议的今天：

做一个得意不忘形、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