ACCA(审计与认证业务)- Limited assurance engagement
acca的简介
ACCA国内考点上海考点地址：I987 上海东北上海兰生大酒店，杨浦区曲阳路1000号I997 上海西南好望角大饭店，肇嘉浜路500号；青松城大酒店，肇嘉浜路777号I844 上海浦东通茂大酒店，上海松林路357号（源深路，浦电路口）北京考点地址：I998北京广播电视大学（原I998考点为北京语言大学，自2012年6月起变更为本考点）北京市海淀区大钟寺东路5号I837对外经济贸易大学北京朝阳区惠新东街10号I866北京市教育考试指导中心北京市安定门外外馆东街23号I900长沙考点地址：长沙市石佳冲路109号湖南大学北校区网络学院北栋3楼I803成都考点地址：皇冠假日酒店成都市总府街31号I992大连考点地址：大连市中山区五五路14号大连园酒店1楼2011年地址改为：辽宁师范大学南院，外语楼I996广州考点地址：广州市白云大道北2号广东外语外贸大学云山A座I912南京考点地址（浦口校区）：南京审计学院，南京市浦口雨山西路86号I877南京考点地址（莫愁校区）：南京审计学院，南京市建邺区北圩路77号I995深圳考点地址：深圳市华强北路赛格科技园4栋11楼I994天津考点地址：天津财经大学，天津市珠江路25号I993武汉考点地址：中南财经政法大学，武汉市洪山区南湖南路1号中南财经政法大学I827西安考点地址：西安交通大学，西安市咸宁西路28号管理学院大楼I831厦门考点地址：厦门市思明南路422号厦门大学囊萤楼一楼I847无锡考点地址：无锡运河大酒店，无锡市湖滨路7号运河大酒店I856山东考点地址：山东省工会管理干部学院，济南市桑园路60号I854杭州考点地址：浙江财经学院，杭州市下沙区学源街18号浙江财经学院会计学院楼I855南昌考点地址：江西财经大学蛟桥校区，南昌市昌北经济开发区双港东大道I881沈阳考点地址：辽宁省沈阳市大东区望花南街21号沈阳大学*S861 哈尔滨考点地址：哈尔滨师范大学恒星学院，哈尔滨市利民开发区恒星路1号2号楼207室*S874 南宁考点地址：广西省南宁市明秀西路100号，广西财经学院，图书馆一楼*S828/1 青岛考点地址：青岛市宁夏路308号青岛大学国际学术交流中心求实厅河南省郑州市特殊考点地址（2012年6月考季）：河南财经政法大学（新校区）河南省郑州市金水东路编辑本段获取ACCA会员资格ACCA在英国、欧洲及许多主要国家为法定之会计师资格，其会员可成为执业会计师，会计师事务所合伙人。
ACCA考试《F8审计与认证业务》冲刺试题
ACCA考试《F8审计与认证业务》冲刺试题2016年ACCA考试《F8审计与认证业务》冲刺试题ACCA在国内称为"国际注册会计师"，实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写，它是英国具有特许头衔的'4家注册会计师协会之一，也是当今最知名的国际性会计师组织之一。
下面是店铺带来的一些试题，希望对你有所帮助!一.应收帐款及应付帐款在全年均维持在一个稳定的水平。
Fundamentals Level – Skills Module, Paper F81 (a) Audit strategy documentSection of document Purpose Example from B-StarUnderstanding the entity’s environment Provides detai ls of the industry area that Size of the theme park sector and the company is in along with specific expected growth over the next few years.information about the activities andstrategies of the individual client.Understand the accounting and internal Details of accounting policies of the Accounting policy for sales – sales are control systems client and previous assessments of stated net of sales taxes.internal control systems indicating theReliance on control systems in B-Starexpected extent of reliance on thosemay be limited due to lack ofsystems.documentation of controls.Risk and materiality The assessment of risk for the client and Materiality for sales to be 5% of turnover.the risk of fraud and error and theB-Star receives cash sales – audit workidentification of significant audit areas.required to determine the completenessThe materiality level for audit planning of sales.purposes.Timing and extent of audit procedures Details of the focus on audit work on Audit software could be used to provide specific areas. Detail on the extent of use analytical procedures on the sales ofof audit software and possible reliance B-Staron internal audit.Co-ordination, supervision and review of Details the extent of involvement of B-Star has only one location – audit staff audit work experts, client locations and staffing will be required to work there for Xrequirements for the audit. weeks.(b) (i) Risk affecting completeness–The computer system does not record sales accurately and/or information is lost or transferred incorrectly from the ticket office computer to the accounts department computer.– Cash sales are not recorded in the cash book; cash is stolen by the accounts clerks.– Tickets are issued but no payment is received – that is the sale is not recorded.–Cash is removed by the ticket office personnel, by the security guards or by the account clerks.– The account clerks miscount the amount of cash received from a ticket office.(ii) Use of tests of controls and substantive proceduresTests of controlsTests of control are designed to ensure that documented controls are operating effectively. If controls over the completeness of income were expected to operate correctly, then the auditor would test those controls.In B-Star, while controls could be in operation, e.g. the account clerks agreeing physical cash to computer summaries, there is no indication that the control is documented; that is the computer summary is not signed to show thecomparison has taken place. The auditor could use the test of inquiry – asking the clerks whether the control has been used, and observation –actually watching the clerks carry out the controls. As noted above though, lack ofdocumentation of the control does mean relying on tests of control for the assertion completeness of income has limited value.Substantive proceduresSubstantive procedures include analytical procedures and other procedures.Analytical procedures include the analysis of significant ratios and trends and subsequent investigation of any trends or relationships that appear to be abnormal. These procedures can be used effectively in B-Star as an approximation of income that can be obtained from sources other than the cash receipt records.Other procedures, or tests of detail, are normally used to verify statement of financial position assertions and include obtaining audit evidence relevant to specific assertions. However, they could be used in B-Star to trace individual transactions through the sales/cash systems to ensure allticket sales have been recorded (completeness assertion). The use of other procedures will be time consuming.下载全文。
(最新整理)ACCAF8备考Tips：审计各阶段及流程详解
ACCAF8备考Tips：审计各阶段及流程详解编辑整理：尊敬的读者朋友们：这里是精品文档编辑中心，本文档内容是由我和我的同事精心编辑整理后发布的，发布之前我们对文中内容进行仔细校对，但是难免会有疏漏的地方，但是任然希望（ACCAF8备考Tips：审计各阶段及流程详解）的内容能够给您的工作和学习带来便利。
同时也真诚的希望收到您的建议和反馈，这将是我们进步的源泉，前进的动力。
本文可编辑可修改，如果觉得对您有帮助请收藏以便随时查阅，最后祝您生活愉快业绩进步，以下为ACCAF8备考Tips：审计各阶段及流程详解的全部内容。
ACCA F8备考Tips：审计各阶段及流程详解F8（Audit and Assurance）是一门实务性很强的课程，要求大家熟悉审计工作流程，应用会计知识判断被审计单位的财务报告编制过程及结果是否有误。
自2016年9月开始实施的新考试题型包括Section A和Section B两大部分,Section A(Objective Test Cases）共有三道Case，每个Case有五道选择题,每题两分，涉及范围包括大纲的方方面面；Section B共有三道大题，第一题30分，第二题和第三题各自20分，常见的题型包括auditrisk & auditor's response，internal controldeficiencies/strengths ＆ TOCs，以及substantive procedures等。
大题对大家书面表达的要求比较高，所以理解审计逻辑，勤加练习并学会总结对于大部分没有实务经验的同学们而言非常必要。
我们先来看一下完整的审计工作需要经过哪些阶段,具体又有哪些流程.上图是完整的审计工作循环，始于engagement letter（业务约定书），终于audit report（审计报告),历经audit planning、auditperformance和completion三个阶段.1.Beforeaudit process为了签订最开始的engagementletter，审计师在接受业务委托时需要先“自我反省”，看看注册会计师是否符合职业道德准则（Code of Ethics）的要求，如果有一些情况产生了对独立性(independence）的威胁(具体包括self—interest， self-review，familiarity, advocacy& intimidation threats)，则应该考虑适用相对应的保卫措施（常见的safeguards包括dispose of interests/shares，independent/quality control partner review，remove the one from the engagementteam等）.2.Audit planning process接受业务之后，首先进入审计计划阶段,在计划阶段最主要做的一项工作就风险评估(risk assessment）,具体说来风险评估通过建立对被审计单位及其所处环境的了解(understand the entity& its environment/KOB)来进行评估，主要使用的程序包括（Enquiry, inspect,observe[1] & Analytical procedures).［[1]这三个审计程序使用范围极广,适用每一个阶段，本文之后简写为EIO风险评估中的风险指的是auditrisk(the risk that auditors express an inappropriateopinion）。
审计英语课件第二章
GENERAL STANDARDS
The
general standards stress the important personal qualities that the auditor should possess.
1. The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor. 2. In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors. 3. Due professional care is to be exercised in the planning and performance of the audit and the preparation of the report.
STANDARDS OF FIELD WORK
The
standards of field work concern evidence accumulation and other activities during the actual conduct of the audit.
1. The work is to be adequately planned and assistants, if any, are to be properly supervised. 2. A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing, and extent of tests to be performed. 3. Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries, and confirmations to afford a reasonable basis for an opinion regarding the financial statements under audit.
审计英语词汇
审计英语词汇以下是一些审计英语词汇：1. Audit - 审计2. Auditor - 审计师3. Audit Report - 审计报告4. Audit Opinion - 审计意见5. Assurance - 可信性保证6. Compliance - 合规性审计7. Fraud - 欺诈8. Internal Control - 内部控制9. Financial Statements - 财务报表10. Accounts Receivable - 应收账款11. Accounts Payable - 应付账款12. Accrual Accounting - 应计会计13. Adverse Opinion - 否定意见14. Aged Analysis - 年老的分析（法,学）研究15. Agent - 代理人16. Agreed-Upon Procedures - 约定审查业务17. Allowances - 准备金18. Audit Sampling - 审计抽样19. Audit Engagement - 审计业务20. Audit Evidence - 审计证据21. Audit Objective - 审计目标22. Audit Risk - 审计风险23. Audit Plan - 审计计划24. Audit Program - 审计程序25. Audit Procedure - 审计程序26. Audit Sampling Size - 审计抽样大小27. Audit Sampling Rate - 审计抽样比率28. Audit Sampling Probability - 审计抽样概率29. Audit Sampling Method - 审计抽样方法30. Audit Sampling Universe - 审计抽样范围31. Audit Sampling Error - 审计抽样误差32. Audit Sampling Variation - 审计抽样变化33. Audit Sampling Confidence - 审计抽样信心34. Audit Sampling Bias - 审计抽样偏见35. Audit Sampling Detection Rate - 审计抽样检测率36. Audit Sampling Coverage - 审计抽样覆盖率37. Audit Sampling Depth - 审计抽样深度38. Audit Sampling Frequency - 审计抽样频率39. Audit Sampling Rate - 审计抽样比率。
ACCA(国际会计师)简介
ACCA（国际会计师）简介ACCA（国际会计师）简介ACCA（国际会计师）简介一、英国特许公认会计师公会，the association of chartered certified accountants（简称acca），是当今世界最富盛名的国际性会计师组织之一。
acca以高质量的课程设计、高标准的培训要求和高水平的考试安排，赢得联合国和大量国际组织的高度评价，更为众多的跨国公司和专业机构所推崇。
acca以其独到的全球观念领会计培训之新潮，率先全面推出以国际会计准则和国际审计准则为基础的教材和考试，迎合世界经济一体化的大趋势；acca以其雄厚的实力，提供大量的国别选修课程，为会员在当地服务提供地道的培训；acca更不忽略这是一个个性的时代，大量主观考题鼓励个性的发扬，绝不以简单的选择来埋没您辉煌的前程。
acca现有会员、毕业生和学员20余万，分布在140多个国家和地区。
acca是目前海外学员最多、国际化程度最高的国际性会计师组织。
acca与我国合作培养人才有近10年历史，大陆籍会员、毕业生和学员3000多人。
大部分会员在政府机构、三资企业、著名会计师事务所和大型企业中担任重要职务。
acca被认可的程度（一）在国际会计师组织中，acca是被认可程度最高的机构。
（二）认可有两层含义，一是从事法定审计业务并签署审计报告的法律认可，acca在全欧盟、亚洲主要地区、大洋州、非洲主要地区和加拿大被广泛认可；二是公司和机构对财经管理人员水平的认可，acca代表了高素质、高水准，被全世界所有国家和地区广泛认可。
（三）在中国，acca被跨国公司、大型企业和国际"五大"会计公司全面认可，但目前还没有审计报告签字权。
二、acca一般要求大专以上学历，英语达到大学英语6级（cet6）或toefl500分或gmat550分或ielts 6.5分（非移民类），如果没有相应英语证明，可以获得acca的免考和资格证书，但不能获得英国牛津布鲁克斯大学的相应学位；如果学员希望获得相应的学位，应参加1.3的考试。
常用审计英语术语
accoun tingestima te 会计估计accoun ts receiv able应收账款accrua ls listin g 应计项目挂牌accrua ls 应计项目accura cy 准确性advers e opinio n 否定意见agreed-upon proced ures约定审查业务analys is of errors错误的分析（法,学）研究anomal ous error反常的错误associ ation of charte red certif ied accoun ts（ACCA）assura nce engage ment保证约定assura nce 保证audit审计,审核,核数auditaccept ance审计承兑auditapproa ch 审计靠近auditcommit tee 审计委员会,审计小组auditengage ment审计业务约定书auditevalua tion审计评价auditeviden ce 审计证据auditplan 审计计划auditprogra m 审计程序auditreport审计报告auditrisk 审计风险auditsampli ng 审计抽样auditstaffi ng 审计工作人员audittiming审计定时audittrail审计线索auditi ng standa rds 审计准则audito rs report审计报告bad debts坏账bank 银行bank reconc iliat ion 银行对账单,余额调节表benefi cialintere sts 受益权busine ss risk 经营风险cash count现金盘点confid ence信任confid entia lity保密性confir matio n of accoun ts receiv able应收账款的查证confli ct of intere st 利益冲突contin gentasset或有资产contin gentliabil ity 或有负债contro l enviro nment控制环境contro l proced ures控制程序contro l risk 控制风险cost 成本credit ors 债权人auditfiles审计档案date of report报告的日期deprec iatio n 折旧,贬值detect ion risk 检查风险direct verifi catio n approa ch 直接核查法direct ional testin g 方向的抽查disagr eemen t with manage ment与经营的不一致discla imerof opinio n 拒绝表示意见distri butio ns 分销,分派docume nting the auditproces s 证明审计程序due care 应有关注engage mentletter业务约定书error差错evalua tingof result s of auditproced ures审计手序的结果评估extern al audit独立审计finalaudit期末审计financ ial statem ent assert ions财政报告宣称financ ial 财务finish ed goods产成品。
acca中英文对照表
acca中英文对照表ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）是国际上具有影响力的财会职业会员组织。
以下是ACCA中英文对照表：1. 铂金级（Platinum Level）2. 金牌级（Gold Level）3. 银牌级（Silver Level）4. 考试（Exam）5. 论文（Paper）6. 知识模块（Knowledge Module）7. 技能模块（Skills Module）8. 战略商业领导力模块（Strategic Business Leadership Module）9. 应用知识（Applied Knowledge）10. 应用技能（Applied Skills）11. 核心领域（Core Area）12. 选修领域（Elective Area）13. 战略财务管理（Strategic Financial Management）14. 业绩管理（Performance Management）15. 财务报告（Financial Reporting）16. 企业与法律环境（Business and the Legal Environment）17. 审计与鉴证业务（Audit and Assurance）18. 税收管理（Taxation）19. 企业社会责任（Corporate Social Responsibility）20. 财务策划与咨询（Financial Planning and Consultancy）21. 企业金融（Corporate Finance）22. 风险管理与内部控制（Risk Management and Internal Control）23. 营销与沟通（Marketing and Communication）24. 人力资源管理（Human Resource Management）25. 业务分析与决策（Business Analysis and Decision Making）。