在ACCA考試當(dāng)中,審計風(fēng)險同樣也是作為一個高頻考點出現(xiàn)在每年的試卷里,為了讓考生進(jìn)一步理解該考點內(nèi)容,下面會計網(wǎng)就跟大家詳細(xì)講解審計風(fēng)險該知識點。
01、考試形式:Audit risk的定義題
如果遇到了這樣的題目,只能拿出自己的看家本領(lǐng),就是一個字,背!只要記住了定義就可以拿分。
第一步:audit risk本身的定義
Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements arematerially misstated.
第二步:審計風(fēng)險的組成部分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:分別描述IR,CR,DR的定義
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、考試形式:Audit risks and responses
審計風(fēng)險的題目是必考題目,在尋找審計風(fēng)險的時候會涉及到多個科目,以下是部分??紝徲嬶L(fēng)險的總結(jié):
??紲?zhǔn)則1:IAS 16 Property, Plant and Equipment(PPE)
(1) 如果PPE發(fā)生了維修費用,那么這個費用到底是資本化還是費用化,有分類錯誤的風(fēng)險,所以我們可以看這些成本的明細(xì),以此來確保分類是正確的。(2) 只有我們收到了PPE以后,他才可能作為我們的資產(chǎn),如果是在途的話,就還不能成為我們的資產(chǎn),所以可能導(dǎo)致資產(chǎn)高估,同時,只有資產(chǎn)是處于可用的狀況下才開始計提折舊。
常考準(zhǔn)則2:IAS 2 Inventories
(1) 存貨的計量是從NRV和cost之間孰低來進(jìn)行衡量,如果有存貨的減值跡象使得NRV可能低于cost的話,我們就要注意可能存在audit risk(2) 存貨盤點中容易出錯,例如關(guān)于永續(xù)盤存法的題目可以多練習(xí)一些
??紲?zhǔn)則3:IAS 38 Intangible Assets
(1) R&D研發(fā)費用中可能存在分類錯誤的風(fēng)險,research階段都是費用化,development階段中只有滿足了資本化條件的才能夠資本化。(2) 無形資產(chǎn)中存在攤銷費用,所以攤銷的數(shù)量方面的計算可能會出錯。
??紲?zhǔn)則4:IAS 37 Provisions, Contingent Liabilities and Contingent Assets
(1) 如果涉及到法律官司,裁員等,可能需要計提預(yù)計負(fù)債,因為預(yù)計負(fù)債會涉及管理層的主觀評估,所以風(fēng)險會更高點,很可能導(dǎo)致負(fù)債低估。(2) 只有同時滿足了provision的三個確認(rèn)條件才能夠被確認(rèn)為provision,只要有一個條件沒有滿足就是contingent liability。
其他常見審計風(fēng)險1:bank loan
(1) 向銀行貸款,也會涉及分類的風(fēng)險,也就是在current liabilities and non-current liabilities之間(2) 會涉及到finance charge,利息費用,或者是我們的融資成本
其他常見審計風(fēng)險2:new client
如果被審計單位是新的,那么可能事務(wù)所并不熟悉這家公司,導(dǎo)致detection risk。
來源:ACCA學(xué)習(xí)幫