根据历年考试情况来看,“审计风险”一直都是ACCA考生的弱项,作为一个必考重点内容,各位考生有必要理解清楚“审计风险”这个考点,下面会计网就跟大家进行详细讲解。

  01、考试形式:Audit risk的定义题

  如果遇到了这样的题目,只能拿出自己的看家本领,就是一个字,背!只要记住了定义就可以拿分。

  第一步:audit risk本身的定义

  Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements arematerially misstated.

  第二步:审计风险的组成部分AR=IR*CR*DR=ROMM*DR

  Audit risk is a function of two main components being the risks of material misstatement and detection risk.

  Risk of material misstatement is made up of two components, inherent risk and control risk.

  第三步:分别描述IR,CR,DR的定义

  Inherent risk is the susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls.

  Control risk is the risk that a misstatement which could occur in an assertion about a class of transaction, account balance or disclosure and which could be material, either individually or when aggregated with other misstatements, will not be prevented, or detected and corrected, on a timely basis by the entity’s internal control.

  Detection risk is the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement which exists and which could be material,either individually or when aggregated with other misstatements. Detection risk is affected by sampling and non-sampling risk.

  02、考试形式:Audit risks and responses

  审计风险的题目是必考题目,在寻找审计风险的时候会涉及到多个科目,以下是部分常考审计风险的总结:

  常考准则1:IAS 16 Property, Plant and Equipment(PPE)

  (1) 如果PPE发生了维修费用,那么这个费用到底是资本化还是费用化,有分类错误的风险,所以我们可以看这些成本的明细,以此来确保分类是正确的。(2) 只有我们收到了PPE以后,他才可能作为我们的资产,如果是在途的话,就还不能成为我们的资产,所以可能导致资产高估,同时,只有资产是处于可用的状况下才开始计提折旧。

  常考准则2:IAS 2 Inventories

  (1) 存货的计量是从NRV和cost之间孰低来进行衡量,如果有存货的减值迹象使得NRV可能低于cost的话,我们就要注意可能存在audit risk(2) 存货盘点中容易出错,例如关于永续盘存法的题目可以多练习一些

  常考准则3:IAS 38 Intangible Assets

  (1) R&D研发费用中可能存在分类错误的风险,research阶段都是费用化,development阶段中只有满足了资本化条件的才能够资本化。(2) 无形资产中存在摊销费用,所以摊销的数量方面的计算可能会出错。

  常考准则4:IAS 37 Provisions, Contingent Liabilities and Contingent Assets

  (1) 如果涉及到法律官司,裁员等,可能需要计提预计负债,因为预计负债会涉及管理层的主观评估,所以风险会更高点,很可能导致负债低估。(2) 只有同时满足了provision的三个确认条件才能够被确认为provision,只要有一个条件没有满足就是contingent liability。

  其他常见审计风险1:bank loan

  (1) 向银行贷款,也会涉及分类的风险,也就是在current liabilities and non-current liabilities之间(2) 会涉及到finance charge,利息费用,或者是我们的融资成本

  其他常见审计风险2:new client

  如果被审计单位是新的,那么可能事务所并不熟悉这家公司,导致detection risk。

  那么今天的讲解就到此结束啦~期待下次与大家相见~

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