F8知识点总结.docVIP

Condept of Audit ? Recite?the objective of audit ? Understand?true and fair opinion ? Have a knowledge?of general?principles of audit Other assurance engagements Define and understand the level of assurance Explain five elements of an assurance Have a knowledge of the concepts of accountability, stewardship and agency Statutory Audit Understand statutory audit and non-statutory audit Have a knowledge regulatory environment Understand the reason and mechanism for the regulation of audit Statutory regulation Explain the statutory governing the appointment, right, removal and resignation of audit Explain the development and status of ISAs Corporate Governance CG Understand Concept and the requirement of corporate governance Describe the good CG requirements relating to directors and the reporting responsibilities of auditors. Discuss the role of audit committees and their benefits and limitations Professional ethics Define and apply fundamental principles of professional ethics Define and apply the threat to the fundamental principles and Discuss the safeguard to offset the threat Describe the auditor’s responsibility with regards to auditor independence, conflicts of interest and confidentiality Accepting audit appointments Understand the preconditions and requirements in relation to acceptance of new audit engagement Explain the importance of engagement letters and state their contents Planning an audit Identify the overall objective of auditor Understand the attitude should maintain in performing audit Explain the reason of planning Describe the contents of overall audit strategy and audit plan Describe the purpose and procedure of interim audit Understanding the entity Explain how the auditor obtain an initial understanding of the entity Identify the components of audit risk Describe risk assessment procedure Materiality, fraud and regulations Explain the concept of material and performance material Calculate materiality level Discuss the effect of fraud and