ACCA学习资料-AA技术文章

AA是ACCA考试中的《审计与认证业务》考试，也是应用技能课程中通过率至低的一门科目。在备考AA时，除了要多去练习历年试题之外，还可以多去看一看考官的一些文章，以帮助我们更好地掌握考试方向，领会考试要点。以下为AA审计与认证业务的考官技术文章，大家可以学习和参考。

Audit and Assurance (AA)

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 auditor’s report

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 AA and AAA 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 AA 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 payroll frauds can affect even that appear to have good internal controls. This article sets out to help AA/FAU candidates better identify significant deficiencies in internal control, explain the implications of the deficiencies and 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

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 (in the UK – a ) to evaluate the effectiveness of ’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 and its internal control. This article addresses and highlights of internal control.

Going concern

It is essential that candidates preparing for the AA 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 AA and FAU.

Subsequent events

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

Specific aspects of auditing in environment

This article provides guidance on various aspects of auditing in accounting environment.

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.`

Auditing in environment

The aim of this article is to help students improve their understanding techniques by giving practical illustrations controls and the way they may feature in exam questions.