众所周知,ACCA涉及的学科比较多,知识点涵盖范围也比较广,也很容易使得考生们将各知识点和遗忘。今天,会计网继续为大家介绍ACCA另一个重难点:audit evidence(审计证据),大家可以适当做一下笔记加深印象。

  首先审计证据要满足两个条件:

  sufficient(充足的)& appropriateness(恰当的)

  Sufficient指的是数量(quantity)上要充足,appropriateness指的是质量(quality)上要过关。

  那么首先我们来看一下审计师都可以通过哪些audit procedures(审计程序)来获取审计证据。

  01、Audit procedures(审计程序)的分类:

  ▶ Tests of controls (控制测试)

  Tests of controls are audit procedures designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.控制测试指的是为了评估被审计单位内部控制的有效性而设计实施的审计程序,其中有效的内控指的是能够及时的预防或者发现并纠正认定层次重大错报的内控。

  ▶ Substantive procedures(实质性程序)

  Substantive procedures are audit procedures designed todetect material misstatements at the assertion level.实质性程序是指审计师为了发现认定层次的重大错报而设计实施的审计程序。

  02、Substantive procedures 分类:

  ✔ Analytical procedures (实质性分析程序)

  Analytical procedures as substantive procedures tend to be appropriate for large volumes of predictable transactions.实质性分析程序更适用于分析一些交易量大的交易或事项并获取审计证据,比如与薪酬相关的科目。

  ✔ Tests of detail (细节测试)

  Tests of detail may be appropriate to gain information about account balances.细节测试更适用于获取科目余额相关的审计证据,如存货或应收账款。

  以上就是对于audit procedures的分类,这个知识点需要同学能够熟练的理解并掌握,因为会贯穿到后面整个AA科目的学习哦。

  同时,有一个小的知识点也需要大家注意(敲黑板)↓↓↓

  03、知识点注意

  考试过程中题目会考察考生对Tests of detail的描述,请注意写答案的时候一定要是完整的答案,我们先来看一下下面的三句话:

  a. Check sales invoices

  b. Inspect the amount from a sample of sales invoices

  c. Inspect the amount from a sample of sales invoices to ensure the accuracy of sales transaction

  以上三个表述不难看出C是表达的最完整的,这个也是考试的时候对于tests of detail表达的要求,需要具体写出要做什么行为以及该行为的目的是什么,两者都点到才有满分~

  为了方便大家理解,再给大家看几句完整的tests of detail的表达句式:

  • Inspection of contract amount to ensure the accuracy of the amounts recorded in the financial statements

  • Physical inspection of non-current assets to ensure their existence, such as warehouse and equipment.

  Agree long term liabilities to the relevant loan agreement to ensure it's right and obligation

  以上就是今天分享的AA知识点内容,同学们要掌握好audit procedures的分类、每一个程序的定义、以及tests of detail的表达。我们下期再见~

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