十天通过ACCAAAA(P7)【小知识点一日份】.docxVIP

十天通过 ACCA AAA （P7） 【小知识点一日份】 P7 中贯穿着很多小知识点，分散在每一题中，分值虽然不大但是合 起来也是很可观的分数，这一篇文章建议在考前随便翻翻，因为每个 知识点考到的可能性没有那么大，但是给自己留个印象也挺好的。今 天先发一日份的小知识 Additional information to assist with preliminary analytical review 这种题目的回答会依据文章来定，我可以给大家一些思路 1. disaggregation of ( 某 个 会 计 科 目 )to assess significant change 2. monthly breakdown of( 收入或费用 ) 3. details of loan 用来审查这项贷款的各项指标是否正常 4. statement of changes in equity 5. reconciliation of brought 会计科目 ) forward and carried forward( 某 Initial audit engagement 1. communicate with the previous auditor, review their working papers 2. consider modified 3. consider whether any previous any matters which auditor were reports were raised when professional clearance was obtained 4. need to develop thorough business understanding 5. risk of misstatement in opening balances applied accounting policies 6. firms quality control procedures for new audit clients 7. need to use experienced audit team to reduce detection risk laws and regulations 这里的意思就是看看公司有没有违反法律和监管机构的政策，审计师 主要审计的是对财报有影响的行为。但是审计师如果发现这个行为会 影响公众利益时，也应该报告给相关机构。 1. auditor needs to understand applicable to the company 2. further evidence should be obtained 3. implications for the financial laws and regulations statements to be considered 4. matters to be reported as soon as possible to those charged with gorvenace 5. auditor may have a legal duty to disclose, or consider disclosing in the public interest 6. the audit firm may wish to seek legal advice regarding the situation Professional skepticesm 职业怀疑是一个贯穿于审计过程的职业态度，对于那种高风险的项 目，比如 going concern ， fair value 职业怀疑这些科目中运用是 很重要的。应用时中心思想是，管理层做的 assumption 值得怀 疑，管理层给的资料值得怀疑，审计师要多质疑管理层 定义： professional skepticism is