不要放棄,，你要配得上自己的野心,，也不要辜負了所受的苦難。備考ACCA考試的小伙伴們注意啦,，東奧小編為大家整理了ACCA考試AA科目知識點,，趕快來看一下吧。

【內(nèi)容導(dǎo)航】

Audit files 審計文件

【知識點】

Audit files 審計文件

Audit files 審計文件

For recurring audits, working papers may be split between permanent audit files and current audit files.

1) Permanent audit files

Contain information of continuing importance to the audit such as:

Engagement letters

The memorandum and articles

New client questionnaire

Accounting systems notes

Previous years’

Signed accounts, analytical review and management letters

Control questionnaire

Other legal documents such as leases and sales agreement

Details of the history of the client’s business

Board minutes of continuing relevance

2) Current audit files

Contain information of relevance to the current year’s audit such as:

FS

Reconciliations of management and financial accounts

A summary of unadjusted errors

Report to partner including details of significant events and errors

Accounts checklists

Management accounts details

Current year management letter

Notes of board minutes

Communications with third parties such as experts or other auditors

Working papers of each audit area? Review notes

Audit planning memorandum

Time table, budgets and summaries

Representation letter

Factors affecting form and content of working papers

Size and complexity of entity

Nature of audit procedures

Identified risks of material misstatement

Significance of evidence obtained

Nature and extent of exceptions identified

Audit methodology and tools used

Standardized working papers

Firms should have standard referencing and filing procedures for working papers to facilitate their review.

The use of standardized working papers may:

Improve the efficiency of audit work.Lead to auditors mechanically following an approach without using audit judgement.

Automated working papers

Automated working papers are automatically cross-referenced, adjusted and balanced by the computer.

The advantages of automated working papers are:

The risk of errors is reduced.

The working papers will be neater and easier to review.

The time saved will be substantial.

Audit working papers can be transmitted for review via internet.

Safe custody and retention of working papers

Working papers are the property of the auditors.

The ACCA recommends seven years for retention as a minimum period.

Auditors should follow ethical guidance on the confidentiality of audit working papers.

靠山山會倒,，靠水水會流，靠自己永遠不會倒,。ACCA備考路上大家一定要腳踏實地走好每一步,，從容應(yīng)對ACCA考試。

注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第21講

(本文為東奧會計在線原創(chuàng)文章,，僅供考生學(xué)習使用，禁止任何形式的轉(zhuǎn)載)