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十天通过ACCA考试科目 P7【evidence篇】
2019-10-24
摘要ACCA考试科目必备小技巧
ACCA考试科目P7必杀技 ACCA资料，戳：ACCA考前押题+内部讲义【考前必刷】（限时免费领取）
总览
一般来说这种题目会分布在1 2 3 4 5题中，每一题都有可能，合起来的分值还是很大的。由于任何事项都需要审计证据，所以这次我们就不以事件为导向，这次我们以审计证据的类型为导向进行分类。这种问题的问法基本为：
Explain the audit evidence you would expect to find in your review of the audit working papers
Recommend the principal audit procedures to be performed in the audit of xx
这种题目呢一般一分一个，0.5分一个审计证据or测试，然后0.5分拿到这个证据是去证明什么的。举个简单的例子：
written confirmation from BMC(0.5)that the contract has been cancelled and the date of the cancellation.(0.5)
很多同学考试只写一个审计证据不解释为什么，皮这一下很开心一位有分数了，但是其实你只拿到了一半的分数。
首先我们要记住审计测试的五个动词AEIOU:
Analytical,Enquiry,Inspection,Observation,Recalculation
然后记住审计证据的五个类型DADA3：
Documents,Assets,Director Confirmation,Accounting book,3rd parties
如果你实在想不出来写什么证据，想想AEIOU和DADA3，一共10个单词总能想出点什么把。下面列出一些常用的
审计证据
1.A copy of contract检查条款看看和管理层说法是否一致
2.Copies of correspondence看看和管理层说法是否一致
3.written confirmation from management让管理层保证事件的真实性
4.notes of discussion with management让管理层解答一些有疑问的点
5.a copy of integrated report确认内部报告和事实一致
6.correspondence with legal counsel确认法律顾问的意见
7.extracts from the financial statements and journals错误已经改正
8.agreement of the cash paid to XX to cash book and bank statements
9.review of board minutes for authorisation of sth.
10.review of forecasts and budgets确认减值，未来计划等等
11.recalculation of amounts确认它的金额是正确的
审计程序(不用解释原因)
1.agree the fair value of sth.(任何涉及金额的都可以)
2.confirm the original cost of the investment to cash book and bank statements
3.discuss sth.with management(审计师不确定的地方都可以讨论,万能答案)
4.如果你觉得你用discuss with management用太多了，你还可以用Confirm这个词，举个例子confirm whether management has performed the impairment test,这是一个万能词，任何你不确定的点都可以去confirm
5.review board minutes to confirm the authorisation(任何涉及管理层决定的都已可以用，比如收购啊，买卖资产，发行股票等等)
6.recalculate(任何涉及计算的都可以)/check the arithmetic accuracy
7.review the notes to the financial statements to ensure that disclosure is sufficient(任何涉及披露的都可以用这条)
8.develop a independent estimate and compare it to that prepared by management(涉及管理层假设的计算)
9.review the contract for any conditions(买卖合同啊，政府合同等等，看看会不会违约)
10.perform analytical review to ascertain the trends(涉及going concern)
11.obtain back loan agreement/letter of support/supplier/customer/legal documentation/insurance document(各种文件)
12.obtain a written representation from management(别经常用，想不出来了再用吧，考官文章说了，这个审计证据不够充分但是老被同学滥用)
13.use an auditor's expert to confirm(如果需要专业知识时，比如fair value，legal issue)
14.physically verify（基本跟资产有关都可以）
15.perform test of detail by selecting a sample from(关于收入，费用之类的)
16.perform a substantive analytical review on xx,preparing an auditor's expectation of xx,and comparing it to that recognised in the financial statements and discussing any variance with management.(关于收入，费用之类的) ACCA资料，戳：ACCA考前押题+内部讲义【考前必刷】（限时免费领取）
总览
一般来说这种题目会分布在1 2 3 4 5题中，每一题都有可能，合起来的分值还是很大的。由于任何事项都需要审计证据，所以这次我们就不以事件为导向，这次我们以审计证据的类型为导向进行分类。这种问题的问法基本为：
Explain the audit evidence you would expect to find in your review of the audit working papers
Recommend the principal audit procedures to be performed in the audit of xx
这种题目呢一般一分一个，0.5分一个审计证据or测试，然后0.5分拿到这个证据是去证明什么的。举个简单的例子：
written confirmation from BMC(0.5)that the contract has been cancelled and the date of the cancellation.(0.5)
很多同学考试只写一个审计证据不解释为什么，皮这一下很开心一位有分数了，但是其实你只拿到了一半的分数。
首先我们要记住审计测试的五个动词AEIOU:
Analytical,Enquiry,Inspection,Observation,Recalculation
然后记住审计证据的五个类型DADA3：
Documents,Assets,Director Confirmation,Accounting book,3rd parties
如果你实在想不出来写什么证据，想想AEIOU和DADA3，一共10个单词总能想出点什么把。下面列出一些常用的
审计证据
1.A copy of contract检查条款看看和管理层说法是否一致
2.Copies of correspondence看看和管理层说法是否一致
3.written confirmation from management让管理层保证事件的真实性
4.notes of discussion with management让管理层解答一些有疑问的点
5.a copy of integrated report确认内部报告和事实一致
6.correspondence with legal counsel确认法律顾问的意见
7.extracts from the financial statements and journals错误已经改正
8.agreement of the cash paid to XX to cash book and bank statements
9.review of board minutes for authorisation of sth.
10.review of forecasts and budgets确认减值，未来计划等等
11.recalculation of amounts确认它的金额是正确的
审计程序(不用解释原因)
1.agree the fair value of sth.(任何涉及金额的都可以)
2.confirm the original cost of the investment to cash book and bank statements
3.discuss sth.with management(审计师不确定的地方都可以讨论,万能答案)
4.如果你觉得你用discuss with management用太多了，你还可以用Confirm这个词，举个例子confirm whether management has performed the impairment test,这是一个万能词，任何你不确定的点都可以去confirm
5.review board minutes to confirm the authorisation(任何涉及管理层决定的都已可以用，比如收购啊，买卖资产，发行股票等等)
6.recalculate(任何涉及计算的都可以)/check the arithmetic accuracy
7.review the notes to the financial statements to ensure that disclosure is sufficient(任何涉及披露的都可以用这条)
8.develop a independent estimate and compare it to that prepared by management(涉及管理层假设的计算)
9.review the contract for any conditions(买卖合同啊，政府合同等等，看看会不会违约)
10.perform analytical review to ascertain the trends(涉及going concern)
11.obtain back loan agreement/letter of support/supplier/customer/legal documentation/insurance document(各种文件)
12.obtain a written representation from management(别经常用，想不出来了再用吧，考官文章说了，这个审计证据不够充分但是老被同学滥用)
13.use an auditor's expert to confirm(如果需要专业知识时，比如fair value，legal issue)
14.physically verify（基本跟资产有关都可以）
15.perform test of detail by selecting a sample from(关于收入，费用之类的)
16.perform a substantive analytical review on xx,preparing an auditor's expectation of xx,and comparing it to that recognised in the financial statements and discussing any variance with management.(关于收入，费用之类的) ACCA资料，戳：ACCA考前押题+内部讲义【考前必刷】（限时免费领取）
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