ACCA考試的知識點(diǎn)內(nèi)容有很多,要想更好的掌握確實不是一件簡單的事情,學(xué)員要想更好的理解并運(yùn)用ACCA考試的內(nèi)容,就應(yīng)該先去學(xué)習(xí)。那么,ACCA考試risk&response怎么去學(xué)習(xí)?
ACCA考試risk&response的內(nèi)容相對較多,學(xué)員在學(xué)習(xí)的時候可以根據(jù)自己的理解來進(jìn)行。下面是融躍小編整理的ACCA考試知識點(diǎn)的相關(guān)內(nèi)容:
戳:“各科必背定義+歷年真題中文解析+20年習(xí)題冊(PDF版)”
一、審計師的難處
1 new client
Risk:不熟悉accounting policy,使detection risk↑
Response:確保有經(jīng)驗的團(tuán)隊;給足夠的時間讓團(tuán)隊obtain understanding of company and risk of material misstatement
2 審計時間短
Risk:reductions in time of audit will increase detection risk and place additional pressure on the team in obtaining sufficient and appropriate evidence.
Response:①財務(wù)總監(jiān)要確認(rèn)時間表,如果確定時間減少,則要增加預(yù)審(timetable should be confirmed by finance director.If it is to be reduced then consideration should be given to performing an interim audit to reduce the pressure of final audit);②懷疑態(tài)度和警惕
3 系統(tǒng)關(guān)賬晚于年末
Risk:cut-off(截止日期)may be incorrect and purchase and payables would be over or understated.
Response:審計小組應(yīng)在年終后對交易進(jìn)行測試,以確保截止日期正確無誤(the audit team should undertake testing of transactions post year end to ensure the cut-off is correct)
二、WIP(在產(chǎn)品)(不確定完成程度)
Risk:If the percentage of completion is not accurate,則存貨會被高低估。
Response:①Discuss with management the process they will undertake to assess the percentage completion for work in progress at the year end.②obtain supporting documentation to determine how to calculate the percentage;③Consider whether independent expert is required.④If so,audit team need to assess the competence and capability of the expert.
三、各種漏記錯記
1 漏記和錯記
Risk:比如使存貨被高估
Response:review相關(guān)科目+讓management remove錯的+讓management 增加test to confirm effectiveness of control / ensure completeness and accuracy of data/ensure correctly record+重算金額
2 賬沒有人對,使payable被低估
(比如應(yīng)付賬款會計離職,導(dǎo)致supplier statement和payable ledger沒人對)
Risk:payable被低估,影響年底
Response:①test應(yīng)付賬款,perform供應(yīng)商賬單,特別注意應(yīng)付賬款完整性(audit team should increase their testing on trade payables at the year end, including performing supplier statement reconciliations, with a particular focus on completeness of trade payables);②review不尋常的項目(review of this reconciliation with a focus on any unusual reconciling items.)
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