ACCA考試科目F8 Examiner’s report 歷年知識(shí)點(diǎn)匯總!ACCA題庫(kù),戳:ACCA題庫(kù)【手機(jī)可刷+全球題庫(kù)】(按照知識(shí)點(diǎn)進(jìn)行分類(lèi)配題,有知識(shí)點(diǎn)沒(méi)有搞懂,無(wú)法解鎖,直至掌握,目前階段免費(fèi))
  Example 1
  Which of thefollowing procedures would NOT test for UNDERSTATEMENT of the wages accrual inScarborough Co’s Statement of Financial Position?
  A.Agreethe payment of the final week’s wages from post year-end bank statements to theaccrual listing
  B.Agreethe final week’s wage cost from the payroll listing to the accrual listing
  C.Comparethe accrual in the financial statements to the prior year and investigate anysignificant differences
  D.Selecta sample of employees from the final week’s payroll listing and recalculatedeductions
  答案:D
  答案解析:
  題目要求選出不屬于計(jì)提工資test for understatement的測(cè)試程序。各個(gè)選項(xiàng)代表的程序如下:
  A–從期后銀行對(duì)賬單中找出最后一周工資的支付,與計(jì)提清單相匹配
  B–從工資清單中找出最后一周的工資成本,與計(jì)提清單相匹配
  C–同前一年財(cái)務(wù)報(bào)表中的計(jì)提金額相比較,并調(diào)查重大差異
  D-從最后一周的工資清單中選擇員工樣本并重新計(jì)算扣除額
  Test for understatement是關(guān)于年終的余額是否完整的測(cè)試。在這個(gè)問(wèn)題中,要求考生選出哪個(gè)程序不屬于test of understatement。處理這種類(lèi)型問(wèn)題的方法是,思考測(cè)試目標(biāo)與各個(gè)程序認(rèn)定之間的關(guān)系。
  Test A,B和C是通過(guò)匹配計(jì)提金額與期后付款、年終工資清單以及前一年的計(jì)提金額來(lái)實(shí)現(xiàn)understatement的測(cè)試,也就是通過(guò)這些匹配,可以測(cè)試年終的計(jì)提工資是否完整。
  而Test D則無(wú)法實(shí)現(xiàn)testfor understatement/completeness。重新計(jì)算扣除額是屬于test foraccuracy,因此無(wú)法認(rèn)定年終的計(jì)提金額是否完整。
  Example 2
  One objective of the final overallreview is to ensure that the evidence gathered in the course of the auditsupports the audit opinion.
  Which of thefollowing questions,which are answered as part of the final review,supportthis objective?
  Wasthe audit plan suitably modified to allow for changing circumstances?
  Hasthe audit firm’s continued independence been considered?
  Isother information published within the annual report consistent with thefinancial statements?
  Haswork been performed in accordance with relevant auditing,legal andprofessional standards?
  1and 4
  1and 2
  2and 3
  3and 4
  答案:A
  答案解析:
  題目說(shuō)到,最后全面審查的一個(gè)目標(biāo)是確保在審計(jì)過(guò)程收集的審計(jì)證據(jù)可以支持審計(jì)意見(jiàn)。下面要求考生選出哪些選項(xiàng)的問(wèn)題作答在最終審查時(shí)可以支持這個(gè)目標(biāo)。
  1.審計(jì)計(jì)劃是否經(jīng)過(guò)適當(dāng)修改以適應(yīng)變化的情況?
  2.是否有考慮審計(jì)事務(wù)所的持續(xù)獨(dú)立性?
  3.在年度報(bào)告中發(fā)布的其他信息是否與財(cái)務(wù)報(bào)表保持一致?
  4.是否按照相關(guān)的審計(jì)、法律和專業(yè)標(biāo)準(zhǔn)進(jìn)行工作?
  雖然所有的問(wèn)題都應(yīng)該在最終完成審計(jì)報(bào)告的時(shí)候被考慮到,但題目只要求我們選出與目標(biāo)–審計(jì)證據(jù)支持審計(jì)意見(jiàn)相關(guān)的問(wèn)題。選項(xiàng)1,考慮審計(jì)計(jì)劃的適用性(審計(jì)計(jì)劃的更改會(huì)影響到審計(jì)程序及證據(jù)),以及選項(xiàng)4,是否按照相關(guān)標(biāo)準(zhǔn)執(zhí)行工作對(duì)審計(jì)意見(jiàn)產(chǎn)生影響(相關(guān)標(biāo)準(zhǔn)規(guī)定了審計(jì)程序及證據(jù)),這兩個(gè)選項(xiàng)與收集審計(jì)證據(jù)相關(guān)。ACCA題庫(kù),戳:ACCA題庫(kù)【手機(jī)可刷+全球題庫(kù)】(按照知識(shí)點(diǎn)進(jìn)行分類(lèi)配題,有知識(shí)點(diǎn)沒(méi)有搞懂,無(wú)法解鎖,直至掌握,目前階段免費(fèi))
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