ACCA考试“P3商务分析”知识辅导3.docVIP

高顿财经ACCA ACCA考试《P3商务分析》知识辅导3 本文由高顿ACCA整理发布，转载请注明出处 　　RELEVANT TO ACCA QUALIFICATION PAPERS F8 AND P7 ? 　　2011 ACCA ? 　　Clarity auditing standards ? 　　To enhance the application of auditing standards in exam questions, ? 　　candidates must familiarise themselves with the clarity auditing standards. ? 　　The International Auditing and Assurance Standards Board （IAASB） has ? 　　completed its comprehensive project to enhance the clarity of all of its ? 　　International Standards on Auditing （ISAs） in 2009 for improving ? 　　understandability of auditing standards, and all the new clarity auditing ? 　　standards are now examinable. This also affects the Hong Kong Standards on ? 　　Auditing （HKSAs）。 ? 　　The full set of clarity auditing standards features 39 documents, which include: ? 　　 a new International/Hong Kong Standard on Auditing on communicating ? 　　deficiencies in internal control – ISA/HKSA 265 （Clarified）， Communicating ? 　　Deficiencies in Internal Control to those Charged with Governance and ? 　　Management ? 　　 35 clarity ISAs/HKSAs ? 　　 a clarified international/Hong Kong standard on quality control – ISQC 1/ ? 　　HKSQC 1, Quality Controls for Firms that Perform Audits and Reviews of ? 　　Financial Statements, and Other Assurance and Related Services Engagements ? 　　a revised glossary of terms ? 　　 a revised preface to the International/Hong Kong Standards on Quality ? 　　Control, Auditing, Review, Other Assurance and Related Services. ? 　　ISA/HKSA 265 （Clarified）， Communicating Deficiencies in Internal ? 　　Control to those Charged with Governance and Management ? 　　Among the clarified auditing standards, ISA/HKSA 265 （Clarified） is a ? 　　completely new standard. ? 　　It deals with the auditor’s responsibility to communicate appropriately to those ? 　　charged with governance and management deficiencies in internal control that ? 　　the auditor has identified in an audit of financial statements. ? 　　When auditors plan for an audit, they are required to perform risk asse