在ACCA考試中,audit evidence(審計(jì)證據(jù))每年基本上都會(huì)出現(xiàn)在試卷題目中,很多同學(xué)都會(huì)在這個(gè)知識(shí)點(diǎn)上丟分,下面會(huì)計(jì)網(wǎng)今天就跟大家著重詳解這個(gè)知識(shí)點(diǎn)內(nèi)容。
01、Audit procedures(審計(jì)程序)的分類:
Tests of controls (控制測試)
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.控制測試指的是為了評估被審計(jì)單位內(nèi)部控制的有效性而設(shè)計(jì)實(shí)施的審計(jì)程序,其中有效的內(nèi)控指的是能夠及時(shí)的預(yù)防或者發(fā)現(xiàn)并糾正認(rèn)定層次重大錯(cuò)報(bào)的內(nèi)控。
Substantive procedures(實(shí)質(zhì)性程序)
Substantive procedures are audit procedures designed todetect material misstatements at the assertion level.實(shí)質(zhì)性程序是指審計(jì)師為了發(fā)現(xiàn)認(rèn)定層次的重大錯(cuò)報(bào)而設(shè)計(jì)實(shí)施的審計(jì)程序。
02、Substantive procedures 分類:
Analytical procedures (實(shí)質(zhì)性分析程序)
Analytical procedures as substantive procedures tend to be appropriate for large volumes of predictable transactions.實(shí)質(zhì)性分析程序更適用于分析一些交易量大的交易或事項(xiàng)并獲取審計(jì)證據(jù),比如與薪酬相關(guān)的科目。
Tests of detail (細(xì)節(jié)測試)
Tests of detail may be appropriate to gain information about account balances.細(xì)節(jié)測試更適用于獲取科目余額相關(guān)的審計(jì)證據(jù),如存貨或應(yīng)收賬款。
以上就是對于audit procedures的分類,這個(gè)知識(shí)點(diǎn)需要同學(xué)能夠熟練的理解并掌握,因?yàn)闀?huì)貫穿到后面整個(gè)AA科目的學(xué)習(xí)哦。
03、知識(shí)點(diǎn)注意
考試過程中題目會(huì)考察考生對Tests of detail的描述,請注意寫答案的時(shí)候一定要是完整的答案,我們先來看一下下面的三句話:
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
以上三個(gè)表述不難看出C是表達(dá)的最完整的,這個(gè)也是考試的時(shí)候?qū)τ趖ests of detail表達(dá)的要求,需要具體寫出要做什么行為以及該行為的目的是什么,兩者都點(diǎn)到才有滿分~
為了方便大家理解,再給大家看幾句完整的tests of detail的表達(dá)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
來源:ACCA學(xué)習(xí)幫