ACCA考试risk&response怎么去学习?

ACCA考试的知识点内容有很多,要想更好的掌握确实不是一件简单的事情,学员要想更好的理解并运用ACCA考试的内容,就应该先去学习。那么,ACCA考试risk&response怎么去学习?

ACCA考试risk&response的内容相对较多,学员在学习的时候可以根据自己的理解来进行。下面是融跃小编整理的ACCA考试知识点的相关内容:

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ACCA考试

一、审计师的难处

1 new client

Risk:不熟悉accounting policy,使detection risk↑

Response:确保有经验的团队;给足够的时间让团队obtain understanding of company and risk of material misstatement

2 审计时间短

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财务总监要确认时间表,如果确定时间减少,则要增加预审(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怀疑态度和警惕

3 系统关账晚于年末

Risk:cut-off(截止日期)may be incorrect and purchase and payables would be over or understated.

Response:审计小组应在年终后对交易进行测试,以确保截止日期正确无误(the audit team should undertake testing of transactions post year end to ensure the cut-off is correct)

二、WIP(在产品)(不确定完成程度)

Risk:If the percentage of completion is not accurate,则存货会被高低估。

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、各种漏记错记

1 漏记和错记

Risk:比如使存货被高估

Response:review相关科目+让management remove错的+让management 增加test to confirm effectiveness of control / ensure completeness and accuracy of data/ensure correctly record+重算金额

2 账没有人对,使payable被低估

(比如应付账款会计离职,导致supplier statement和payable ledger没人对)

Risk:payable被低估,影响年底

Response:①test应付账款,perform供应商账单,特别注意应付账款完整性(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不寻常的项目(review of this reconciliation with a focus on any unusual reconciling items.)

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