F8笔记-Chapter+1.pdf

如需ACCA14科交流备考群请加ACCAhelp007拉你进群 Chapter1 1. Objectiveofexternalaudit  To enable the auditor to express an independent opinion on whether the financialstatementsare prepared, in all materialrespects, in accordance with an applicablefinancialreportingframework.  审计是鉴证业务的一种(assuranceengagement)。  或者说是为了发表意见 on whether the financial statements are presented fairly,in all material respects, or give a true and fair view in accordance with the framework.  审计要遵守ISAs and relevant ethical requirements 来帮助审计师形成审计意 见。审计过程中产生的by-products，如向董事们建议如何运营企业，这些建 议issolelytoreporttotheshareholders. 不能被用作其他用途。 2. Accountability,StewardshipandAgents  Accountability: quality or state of being accountable; being required or expected to justify actions and decisions; suggests an obligation or willingness to accept responsibilityforone’sactions.  Stewardship: duties and obligations of a person who manages another person’s property.  坛 Agents:peopleemployedorusedtoprovide aparticularservice. （在企业中， 友论 来管理企业的人在实现代理角色的同时，也常常有第二个角色——tryingto CA考 maximizetheirpersonalwealthintheirownright）。 泽稷AC 3. Assuranceengagement One in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the subject matterinformation -- that is, the outcome of theevaluation or measurement ofasubjectmatteragainstcriteria. 4. Elementsofaassurance:CREST Suitable Criteria, an assurance report, evidence, subject matter and three parties relationship. 5. Responsibilityofexternalauditors  ISAs require the auditors to obtain reasonable assurance about whether the financial statement as a whole ar