2025年ACCAF8审计实务真题卷.docxVIP

2025年ACCAF8审计实务真题卷

考试时间：______分钟总分：______分姓名：______

第一部分

1.DescribethefundamentalprinciplesthatunderpinanauditconductedinaccordancewithInternationalStandardsonAuditing(ISA).Youranswershouldexplaintheconceptofprofessionalskepticismanditsimportancethroughouttheauditprocess.

2.Anauditorisplanningtheauditoffinancialstatementsofacompanyintheretailsector.Thecompanyoperatesnumerousstoresandusesajust-in-timeinventorysystem.Discussthekeyauditrisksassociatedwithinventorythattheauditorshouldconsiderwhenplanningtheaudit.Explainhowtheauditorwouldobtainanunderstandingoftheentityanditsenvironmenttoaddresstheserisks.

3.Explaintheconceptofmaterialityinanaudit.Describethedifferenttypesofmateriality(e.g.,quantitative,qualitative)andhowtheauditordeterminesmaterialityduringtheaudit.Discussthepotentialconsequencesiftheauditordeterminesmaterialityincorrectly.

4.Aclientsfinancialstatementsincludeasignificantamountofrevenuefromcontractswithmultipleperformanceobligations.OutlinethestepstheauditorwouldtypicallyperformtoobtainanunderstandingoftheclientsrevenuerecognitionpolicyinaccordancewithISA600(AuditEvidence).

5.Describethecomponentsofaneffectiveinternalcontrolsystemrelevanttothepreparationandpresentationoffinancialstatements.Provideexamplesofcontrolactivitiesthatcouldmitigatetheriskofmaterialmisstatementineachcomponent.

第二部分

6.YouaretheleadauditorforCompanyXYZfortheyearended31December2024.Youhaveidentifiedaninherentriskofmaterialmisstatementinthefinancialstatementsduetothecomplexityofitsfinancialinstruments.Describehowyouwouldperformriskassessmentprocedurestoobtainauditevidencetoaddressthisinherentrisk.Youranswershouldcoverbothunderstandingtheclientsbusinessandprocedurestotestthedesignandoperatingeffect