f8记忆要点

F8各科目记忆要点

一、采购环节的control objective(pqr2qtafe)

1. 确保采购品的价格有竞争力，质量不错

2. 确保采购产品确实是公司required的

3. 确保收到货物质量和数量与采购单一致

4. 确保订购的货物按时收到

5. 确保所有采购交易正确record

6. 确保所有支付authorised且无error and fraud

二、销售环节的控制目标(Odct2qii0)

1. 确保订单只有在goods are available to be processed for customers时接受

2. 确保销售折扣给予valid客户

3. 确保货物不要给poor credit客户

4. 确保货物按时发货

5. 确保发货的货物数量质量正确

6. 确保发票正确

7. 确保income的完整性

8. 确保订单记录正确

三、销售环节的实质性审查程序

1. 把今年的总收入与去年和预算比较，investigate any 重大波动。

2. Obtain schedule of sales（销售明细），与去年比。

3. 计算毛利率，与去年比比

4. Select a sample of trade customer orders, and agree these to GDN和销售发票，确保收入的完整性。

5. 选择一张大客户的发票，算下折扣，确保accuracy.

6. 选择年前和年后的GDN，agree these to 销售发票，确保cut off has been

correctly applied.

7. 选择一张credit note raised,确保invoice 正确的移除了

四、采购环节的实质性审查程序

1.把今年的采购与去年和预算比较，investigate any 重大波动。

2.采购明细与去年比。

3.计算毛利率，与去年比比

a sample of purchase, and agree these to GRN和发票，确保完整性。

5.选择一张大客户的发票，算下折扣，确保accuracy.

6.选择年前和年后的GRN，agree these to 发票，确保cut off has been correctly

applied.

7.选择一张credit note received,确保invoice 正确的移除了

五、应收账款的实质性审查程序 天证存截后龄2争议credit note

1. 计算应收账款天数，和去年比较，调查重大差异。

2. Perform a positive 应收账款询证函。

3. 选择一个年后的应收账款余额，agree back to GDN和订单，确保存在性。

4. 选择年前和年后的发货单，follow through to sales invoice,确保做账正确。

5. Review after date cash receipts,追溯至年底前的应收账款余额。

6. 看看账龄比较长的应收，看是否需要计提坏账准备或是write down.

7. Review customer correspondence,看看发票是否有争议。

8. 看看董事会纪要，评估是否有重大应收账款的争议。

六、应付账款的实质性审查程序

1. obtain supplier statement and reconcile to purchase ledger balance, 调查重大差异。

2. 发供应商询证函，若未回复，及时跟进。

3. 选年前和年后的GRN,确保correct cut off.

4. 查看after date payment，if they relate to current year then follow through to

purchase ledger or accrual listing to确保完整性。

5. 询问管理层处理已收货但未收到发票的流程，确保完整性。

七、存货的SP

（一）存货审计计划阶段

1. 看看去年的工作底稿

2. Obtain 去年存货的count memo

3. 和管理层讨论审计的arrangement

4. 确认是否有库存在第三方仓库

5. 查看客户的count instructions

6. 是否需要专家

7. 准备审计programme

（二）12月31日的工作 观测破三截复

1. 选择一个样本，perform test counts from inv. Sheet to warehouse aisle and

warehouse aisle to inv. Sheet.

2. 确保损坏存货单独存放。

3. 获得连续编号的盘点表（inv. Sheet）的复印件，备查

4. Identify and make a note of last GDN and GRN in order to perform cut off

procedure

5. 对于存放在第三方仓库的货物，应从清单上移除。

（三）年后的工作

1. inspect replies from third party发询证函问第三方

2. 通知管理层可能存在的问题

3. Follow up cut off details

4. Ensure necessary 调整 have been made

（四）存货的实质性升级程序

1. 选择一个存货样品，perform physical countm，存在性。

2. 发询证函给第三方，send confirmation

3. For a sample of physical count, trace them to inv. Sheet, 完整性。

4. 计算存货周转天数，比较。

5. 计算毛利率，和去年比较，调查重大波动。

6. 选择年底的一个存货样本，agree cost to a recent 采购发票，确保cost记录正确。

7. 对于产成品，原材料价格和采购单一致；人工成本和工资记录出勤记录一致；制造成本合理分摊OH allocated are of a production nature.

8. Aged存货，问管理层为什么不write down.

9. 损坏的存货，看看是否需要减值，and updated correctly.

10. 选择年底的goods，看看年后的发票，确认是否NRV高于成本。

八、工资的sp

（一）工资的控制目标

1. employees are only paid for work that they have done

2. Gross pay has been 计算正确

3. 加班合理授权

4. Net pay税后工资计算正确

5. 税前税后工资入账正确

6. Only genuine employees are paid

7. Tax paid correctly工资所得税支付正确

（二）工资的sp 四比三算二发二法

1. agree 总工资 to trial balance， 调查重大波动（独有）

2. 今年的工资费用和去年比比

3. 今年的月工资和去年比比

4. Perform a proof in total, 考虑离职和入职员工，将预测与实际比比。

5. Agree 个人工资 to personnel record and time sheet.

6. Cast a sample of payroll records to confirm完整和准确of payroll expense.

7. 抽一个离职和新入职人员的样本，查看离职和入职相关文件，核实他们的工资计算正确

8. 将net pay与银行转账记录核对

9. 银行withdraw的钱等于实发工资和surplus cash banked的和，确保完整和准确。

10. 重新计算statutory deductions to confirm whether correct deductions have been

包括在payroll expense.

九、现金的sp

1. 获取银行对账单，然后加加减减，看看数据是否正确。Obtain co. Bank

reconciliation and check additions to ensure accuracy.

2. Verify reconciliation balance per cashbook to the year end cash book.查看银行对账单上cash book的数字和公司年末的cash book数字是否一致。

3. Verify balance per bank statement to original year end bank statement and also to

bank confirmation letter询证函.

4. Obtain 询证函 of 所有的账户。

5. Trace all outstanding lodgements to pre-year end cash book, 年后bank

statement。企收银未收

6. Trace all unpresented cheques企付银未付 to to pre-year end cash book, 年后bank statement,对于任何unusual的金额，问管理层。

7. 查看现金账户和银行和银行对账单中，年底前后不正常的交易和大额转账，this could be evidence of window dressing.

8. examine银行询证函，是否有抵押担保，这些担保是否披露了。

9. 确保财务报表中对现金和bank balance的披露正确。

十、固定资产的sp

（一）固定资产

1. 获得固定资产台账的明细，重新计算下，与总账和FS对比。

2. 看看ppe的期初值，是否和去年期末一致。

3. 从台账中选择ppe的样品，physical inspection，确保存在性。

4. 从physically exist trace them to register（台账）

（二）固定资产的购买

1. 获得购买明细，对应到NCA台账，确保完整性。

2. 抽样，agree cost to supplier invoice.抽样，新买价格追踪到采购发票。

3. For a sample of additions, 实地勘察 on factory floor.

4. 如果资产有重估，确认评估师的合理性。

5. 重估报告中，抽样重新计算溢价surplus部分是否与revaluation reserve一致。

（三）固定资产的折旧

1. 看看折旧的合理性，和去年的，行业的标准进行比价

2. 抽样重新计算折旧费，和台账比对下

3. Perform a proof in total 折旧的计算，把预估的折旧费和实际折旧费比较，有重大差异，深入调查。

（四）固定资产的处置

1. 获得处置的资产明细，加总下，和台账对比，确认存在性

2. 抽样，将卖出价格与销售发票核对

3. 重新计算profit and loss on disposal, and agree to income statement.

（五）固定资产的所有权

1. verify ownership of ppe via inspection of title deed and land registration

documents.

2. 抽样购买的ppe,agree to purchase invoices to verify invoice related to entity.查采购的固定资产的发票抬头。

3. Inspect vehicle registration documents to confirm ownership of motor vehicle.

十一、预计负债redundancy的sp

是否有裁员；是否宣布了裁员，需要支持文件；赔款的可能性；是否有明细计算裁员费；重新计算，确保正确；查看期后账，跟预期对比，是否合理；管理层保证书；披露是否符合IAS37.

十二、预计负债食物中毒的sp

1. review correspondence from customer to assess whether there is 现实义务 as a

result of past event.

2. 询问律师官司的胜率

3. 看看公司的会议纪要，确认官司的胜率

4. 查看年后付款，是否私下付款给原告

5. 是否合理披露

6. Obtain a written management representation confirming（联系题目）

十三、万能sp

1. 获得明细，加总一下obtain a list of xx and agree the total to general ledger.

2. 把明细和去年的比一下，看看哪些漏了compare list of xx against prior years and

investigate any significant fluctuation.

3. Select a sample of xx and agree back to supporting document to ensure existence.

4. 确保披露正确

5. 做错了，问问管理层why；做对了，问问是否。。。。

十四、期后事项的答题思路

四步走：抄题；专业；重要性；结论

客户财务困难，在可预见的未来很难付款。（抄题）

This information was received after year end but provides further evidence of

the recoverability fo receivable balance at year end.（专业）

The receivables balance is overstated and consideration should be given to

adjusting this balance, if material, through the use of an allowance for receivables or

by being written off.（重要性）

It represents 7.4% of profit before tax and 2.5%of revenue, so the amount is

directors should amend FS by writing down receivable balance.（结论）

十五、应背诵的定义

1. 调整事项 events which provide evidence of conditions which existed at the end

of reporting period.

2. 非调整事项 events that relate to conditions which arose after the end of

reporting period

3. External audits: auditor to express their opinion and provide assurance to

shareholders that FS are prepared ,in all material respects, in accordance with an

applicable financial reporting framework.

4. 审计风险：audit risk is the risk that auditor express an inappropriate audit

opinion when FS are materially misstated.

5. Auditor should obtain sufficient appropriate audit evidence to reduce audit risk to

an acceptably low level.

6. 固有风险：this is the susceptibility of an assertion to a misstatement that could

be material, either individually or when aggregated with other misstatements,

assuming there is no related internal control.

7. 控制风险 this is the risk that a misstatement could occure in an assertion that

could be material,either individually or when aggregated with other misstatements,

that will not prevent, or detected and corrected on a timely basis by entity’s internal

control.

8. Detection risk: this is the risk that audit procedure will not detect misstatement.

9. 抽样风险：sampling risk is the risk that auditor’s conclusion based on a sample is

different from the conclusion that could be reached if entire population were

subjected to the same audit procedure.

10. The higher the anticipated risk is, the lower the value of materiality will be, the

more woke need to be performed.预期风险越高，重要性水平越低，工作量越大。

11. 商业风险：resulting from the entity’s failure to meet its objectives and strategies

that may result in material misstatement of fs.

12. 内控：describes the process designed, implemented and maintained by those

charged with governance, management and other personnel to provide them with

reasonable assurance that an entity will achieve its objective.

13. 预计负债：a provision is a liability of uncertain timing or is probable

that an outflow of economic resources will be required to settle the obligation.

14. 管理层的责任：management is responsible for the preparation and fair

presentation of FS in accordance with IFRS,and for such internal control as

management determines is necessary to enable the preparation of fs that are free

form material misstatement, whether due to fraud or error.

15. 审计师的责任： express opinion;comply with audit standards;ethical

requirements;plan and perform audit to obtain reasonable assurance;consider

internal control; design audit procedure;

16. 保密性：auditors acquiring information in the course of their professional work

should not disclose any such information to third party without first obtaining

permission from their clients.

17. 公司治理：corporate governance is the system which companies are directed and

controlled. Purpose of 公司治理 is to facilitate effective and prudent management

that can deliver the long-term success of the co.

18. 审计师委员会： audit committee must be comprised of NED only; audit

committee should have primary responsibility in appointing the auditor and in

setting their remuneration.

十六、重大性分析+对审计报告的影响

四步走：抄题；专业；重要性；结论

某公司将市场调研费用资本化，this is contrary to IAS38 Intangible asset, as

research expenditure should be expensed to profit or loss account rather than

capitalised.

The error is material as it represents 8% of profit before tax.因此管理层应该将这笔费用从无形资产中剔除，而作为费用计入损益表。如果管理层不愿意修改FS，则审计师将修改审计报告，因为该错误不符合IAS38, 且material but not pervasive,

then a qualified opinion would be necessary.

The basis of opinion paragraph would need to include a paragraph explaining the

material misstatement in relation to the research expense to be capitalized and the

effect on the fs. The opinion paragraph would be qualified except for.

强调事项段的答题写法：

某公司有不确定的官司，在FS后披露正确。The company is being sued by a

competitor for breach of copyright. This matter has been correctly disclosed in

accordance with IAS37.

The lawsuit is for 5m which represents 50%of profit before is material, and

hence need to emphasize.

As the matter is correctly disclosed,the audit report should also be with a

unqualified opinion but added a emphasis paragraph to draw attention of the user to

this matter.

An emphasis of matter paragraph should be inserted after the opinion paragraph,

the paragraph would explain clearly about the lawsuit and cross references to

where in FS the disclosure of this contingent liability cane be found.

（保留意见的写法）the basis of opinion section will be amended to explain the

limitation in relation to the lack of evidence over two months of payroll records. The

opinion paragraphwill be qualified ‘except for’

（否定意见的写法）a basis for disclaimer of opinion paragraph will be requiredto

explain the limitation in relation to the lack of evidence over revenue and

opinion paragraph will be a disclaimer of opinion and will state that

we are unable to form an opinion on the financial statements.

十七、审计师委员会的好处

1. 审计师委员会相当于引入外部经验进入董事会，对执行董事的决定是一种挑战，提高了公司的独立判断。

2. 审计委员会让财务总监可以有人讨论，提高财务上的技术。

3. 提高财报质量

4. 改善内控。

5. 改进内审部门的独立性，内审部门报告给审计师委员会，是独立于管理层的。

6. 可以提供风险管理的建议降低舞弊风险，增加公众对于财报的信心。

十八、内审部门的局限性

1. 成立内审部门，员工有抵触情绪，尤其马上查舞弊，会弄得人心惶惶。

2. 成本效益分析

3. 尽管有些内审有经验和资质，但不是强制要求，只有外部审计师必须有资质。所以一些内审的专业知识有限。

4. 内审作为公司的员工，独立性会有问题，可能因为怕失去工作不敢汇报问题给治理层。

十九、是否建立内审部门？

1. 成本效益分析

2. 公司规模越大，越有必要设立内审部门

3. 考虑内审部门的role

4. 查看当前的内控情况，如果当前系统出现过控制缺陷，就更需要内审部门。

5. 内审部门的存在是对舞弊的一种威慑。Deterrent

二十、外包内审

（一）优点

1. 外包就不用自己招聘，自己成立内审部门

2. 立刻获得事务所资源

3. Skills and experience

4. 节约培训成本

5. Flexible 可以根据工作量灵活配置人员时间

（二）缺点

1. 如无法妥善安置当前内审部门员工，需要裁员，有抵触情绪

2. 事务所人员流动性大，不同的人来做内审，可能不了解公司。

3. Loss of in-house skills

4. 增加成本，会有裁员费和事务所费用

5. 保密性。

二十一、道德的fundamental principles

1. integrity: be straightforward and honest in all professional and business

relationships. Fair dealing and truthfulness.

2. Objectivity: not allow bias, conflicts of interest or the undue influence of others to

override their professional judgement

3. Professional competence and due care:maintain professional knowledge and skill,

act diligently

4. Confidentiality:respect confidentiality of information, not to disclose any

information to third parties without proper authority, nor use information for

personal advantage

5. Professional behaviour: ensure they comply with relevant laws and regulations

and should avoid any action that discredits profession.避免行为有损职业声誉

二十二、道德部分的利益冲突

请描述conflict interest情况时的safeguard

1. 事务所审计了同一行业的有竞争关系的两家公司，需要告知这两家公司，如果有必要，consent obtained.获得客户同意

2. 不同团队成员服务不同公司，避免竞争对手信息交错。

3. Procedure to prevent access to information有程序确保两家公司的信息隔离开

4. 有清晰的工作guideline告诉员工如何保密

5. 签订保密协议

6. 由一个独立的高级员工定期监督safegurads是否执行

审计师可以主动披露的情况：公众利益；包事务所利益；法律授权；非政府组织。

二十三、可持续经营的审计程序

1. 获得企业的现金流预测，评价其合理性，与管理层讨论是否有走狗的现金流。

2. 看看年后销售和订单情况，评估贸易增长/收入现金流是否合理。

3. 看看银行的合同中，公司的主要的ratio是否违背。

4. 看看银行的correspondence, 评估银行是否会继续给授信额度。

5. 和管理层讨论，是否其他银行能够给授信额度 assess the likelihood of the bank

renewing the overdraft facility.

6. 问问律师，是否有任何官司。

7. Obtain a written representation confirming co. Is a going concern.管理层保证书。

二十四、factor表明缺陷是重大缺陷

1. likelihood of deficiency leading to a material misstatement is high

2. There is a fraud

3. Number of transactions affected by 缺陷is high

4. Deficiency interacts with other deficiency identified.

二十五、Qq

二十六、