AA 技术性文章 - ACCA跟我学

The audit of financial statement assertions
This article looks at the effect of revisions to ISA 315, Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment with respect to financial statement assertions.

The new auditor’s report
The completion of an IAASB project in 2015 resulted in a set of new and revised standards on auditor reporting. These standards are examinable from the September 2016 exam session, meaning that F8 and P7 candidates will be expected to understand the requirements and responsibilities of the auditor as set out in the standards.

Laws and regulations
It is important that candidates preparing for F8 have an understanding of how laws and regulations affect an audit, not only in terms of the work the auditor is required to do, but also to appreciate the responsibilities of both management and the auditor where laws and regulations are concerned.

Using the work of internal auditors
Also available as a podcast on iTunes
This article focuses on the provision of direct assistance by the internal auditors, which – to date – has been a very controversial issue. Although internal auditors are the employees of the entity, which could result in threats to independence (either in fact or perceived) if direct assistance is provided by the internal auditors, there are benefits relating to this provision which cannot be ignored.

The audit of wages
Also available as a podcast on iTunes
The most common payroll frauds can affect even those companies that appear to have good internal controls. This article sets out to help F8/FAU candidates better identify significant deficiencies in internal control, explain the implications of the deficiencies and recommend appropriate controls. It considers the different stages in a typical wages system – for example, what tasks should be undertaken during both the interim audit and final audit stages – as well as the link between control objectives, controls and audit tests.

The control environment of a company
The purpose of this article is to provide candidates with a more detailed appreciation of matters pertinent to an auditor, focusing on the need for the auditor of a large limited liability company (in the UK – a limited company) to evaluate the effectiveness of the company’s control environment.

ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Related to Entity’s Internal Control)
One of the major revisions of ISA 315 relates to the inquiries made by external auditors of the internal audit function since internal auditors have better knowledge and understanding of the organisation and its internal control. This article addresses and highlights the components of internal control.

Audit procedures
Candidates tend to perform less well when examined on writing audit procedures. This article helps to clarify the concepts behind audit procedures, and gives advice on how to correctly approach such questions, as well as tips on what to avoid.

Going concern
It is essential that candidates preparing for the F8 exam understand the respective responsibilities of auditors and management regarding going concern. This article discusses these responsibilities, as well as the indicators that could highlight where an entity may not be a going concern, and the reporting aspects relating to going concern.

Audit risk
This article outlines and explains the concept of audit risk, making reference to the key auditing standards which give guidance to auditors about risk assessment

Audit sampling
This article will consider the various sampling methods in the context of F8 and FAU.

Subsequent events
This article considers how subsequent events can affect an entity’s financial statements, and discusses the auditing requirements F8 candidates need to know.

Specific aspects of auditing in a computer-based environment
This article provides guidance on various aspects of auditing in a computer-based accounting environment.

A matter of opinion
This article, which is relevant to F8 and P7, revisits the basic principles of forming an audit opinion and looks at how this knowledge should be applied by considering a past P7 exam question.

ISA 330 and responses to assessed risks
Outlining the requirements of ISA 330.

Audit working papers
How working papers provide evidence that an effective, efficient, and economic audit has been carried out.

Analytical procedures
An outline of the analytical procedures relevant to the audit papers.

Examining evidence
This article explains the importance of understanding audit evidence.

ISA 240 (redrafted), auditors and fraud
The definitions given by International Standard on Auditing (ISA) 240 (Redrafted) of fraud and error, and the historical expectations of the audit role.

学习辅助视频

Exam question 16 debrief<style= background-attachment:=”” background-clip:=”” background-image:=”” background-origin:=”” background-position:=”” background-repeat:=”” background-size:=”” color:=”” font-family:=”” font-size:=”” line-height:=”” margin:=”” padding:=”” vertical-align:=”” white-space:=””>Our CBE question debrief video looks at question 16 from the F8 September 2016 exam. It covers internal controls.

内部控制(第1部分)
Internal controls (part 1)

来自Kaplan 的讲师Paul Kirkwood重点介绍F8科目关于内部控制的关键考点，以及如何做好内部控制多选题。

内部控制(第2部分)
Internal controls (part 2)

Paul Kirkwood继续解读F8科目的内部控制关键考点，并介绍如何做好内部控制的长题型。

F8卷试题的活学活用
Bringing an F8 exam question to life

您是否觉得F8卷的考题很棘手？或许这是因为您未曾有过真实的审计经验，这就更难了。用9分钟的时间看一下这段视频，它将帮助您把考试带入真实的工作环境。

审计证据

Audit evidence

BPP的Sally Vernon重点介绍审计证据部分知识点，讨论审计证据相关理论，控制测试还是实质性程序。

审计风险
Audit risk

来自Kaplan金融学院的John Glover利用ACCA历年真题探讨如何回答审计风险问题，并阐述主要知识点。

考试技巧和最后提示
Exam techniques and last-minute tips