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Chapter13Auditnot-for-profitorganizationsandsmall PartEReviewand Chapter14Auditreviewand Going Overallreviewofthefinancial Chapter15 Overallreviewof考試時(shí)間：3（答題時(shí)間）+10（讀考試指南時(shí)間部題分總3*5*2題總PassOveralPartAAuditframeworkandChapter1StatutoryauditandotherAssuranceservicesAssuranceEngagement-Anassuranceengagementis (practitioner)expressesaconclusiondesignedto ofconfidenceoftheintendedusers,otherthantherespo comeoftheevaluationormeasurementofasu lecriteria.Criteria標(biāo)準(zhǔn)Report報(bào)告EvidenceSubjectmatter對(duì)象ThreepartyTypesofassuranceReasonablePositiveassuranceReasonableassuranceisnotabsoluteas thereareinherentlimitations（固 chresultintheauditorforminganopiniononevi therthanconclusive(說服性的而意見方式：Inouropinionthefinancialstatementsgiveordonotgiveatrueandfairasawholearefrommaterialmisstatement,whetherduetofraudorerror.Audit-審計(jì)(具體有財(cái)報(bào)審計(jì)、工程審計(jì)、離 、審計(jì)等等Limited(Negative)意見方式：Nothinghascometohis thattheF/Scontainsmaterialmisstatements.ReviewofF/S wEngagement2400ForecastStatutoryauditF/Saudit)法定審計(jì)(法定審計(jì)也可以叫財(cái)報(bào)審計(jì)，是眾多審計(jì)中的一TheobjectiveofStatutoryaudit（FSThepurposeofanauditistoenhancethe usersinfinancialCRESTofStatutory

The Asthebasisforth quiretheauditortoobtainreasonableassurance(s evidence)aboutwhetherthefinancialstatements(notinternalcon earefrommaterialmisstatement,whetherduetofraudorerror.外審 Auditorresponsibilitiesregardingdetectionof Fraudincludesfraudulentfinancialreporing（編 ropriationofassetsManagementandthose reventanddetectAuditorsshould tappropriateauditTheauditorisresponsible ntainprofessionalscepticismthroughputtheaudit,butsomefraudmaynotbedetecting.雖然審計(jì)師在審計(jì)全程有責(zé)任保持職業(yè)懷疑，但有些CompliancewithlawandregulationsTheauditorisnotresponsibleforpreventnon- keintoaccountoflegalandregulationframeworDirecteffectonthefinancials uldobtainsufficientappropriateauditevid比如：Taxorpension Indirecteffectonthefinancialstatements,theauditorshouldperformspecifiedauditprocedures(一般通過詢問等方式）.hygieneregulationsenvironmentRightofexternalAccesstoallinformationofwhich Additionalinformationtheauditorm Unrestrictedaccesstop omwhomtheauditordeterminesitnecessarytoobtChapter2 ernancetembywhichcompaniesaredirectedandGeneralmeeting11理BOD董事PrinciplesofcorporateTheboardshouldestablishprocedurestomanagerisk,overseetheinternalcontrolframework,inordertoachieveitslong-termobjectiThosechargedwith ernance(TCWG過程中，可簡單理解為TCWG=Boar

ACCAOverallAtleasthalfoftheboardshouldbecomprisedofnon-executivedirectors(NED).Non-executivedirectorsaredirectorswhod avedaytodayoperationalresponsibilityforthe.Theyar softheoraffiliatedwithitinanyotherAlldirectorsincludingN -electionatregularintervalsnotexceedingthreeTheroles hiefexecutiveshouldbesplitedandnot dualandshouldnotbeformerchiefexecutive.TheChair mustbeindependentwhentheyareRemunerationcNodirectorshouldbeinvolvedinsettingtheir Thenon-executivedirectorsshoulddecideon noftheexecutives.Thefinancedirectororchairman non-NED’sremunerationmustbefi hichisnotrelatedtoThe redtoincludeasignificantaimedat mance,likeshareAuditAtleastthree eofwhomshouldhaverelevantfinancialThechairoftheboard/financialdirectorshouldnotbea Responsibilityinmakinga mendationonthea andremovaloftheexternalauditors.Thefinancedirectorshouldproduce getspresentthistoeithertheaudit Furtherconsiderationshoul aninternalauditfunction.Bothcostsandbenef AuditResponsibilityofauditMonitoringtheintegrityoftheReviewingthe’sinternalMonitoringandreviewingthe alauditLiaisewithexternal theappointmentandremovaltheext muneration.審計(jì)對(duì)外審的只有 oringtheexternalauditor’sReview ffectivenessoftheexternalaudit oftheexternalauditorto on-auditBenefitofauditBringconsiderableexternalexperienceThefinancedirectorwillbenefitas eswiththeauditItwillhelpto lreportingoftheImprovethe toftheImprovethe rnalEnsuringthe oftheexternalCommunicationwithThosechargedwithernance(治理層 TCWG可以簡單理解成BoardofdirectorsResponsibilitiesofThestrategicdirectionofthePromotionofgoodcorporateObligationsrelatedtoth ty.ThisincludesoverseeingthefinancialreportingprTheestablishmentand internalImplementationofcontrolstopreventanddetectfraudandCompliancewithapplicablelawandMatterstobecommunicatedtoTheauditorshouldexinthenned eauditaswellastheauditAnykeyauditrisks geshouldbeAnysignificantdefi ntrolsystemidentifiedshouldbeAnysus ficantdifficultiesencounteredareidentifiedduringtheauditChapter3InternalTheultimateresponsibilityofinternalcontrolsistheboardof proceduresofinternalcontrolandregularlymonitorinter doesnotrequiretoestablishanint utshouldreviewtheneedforinternalauditdepartme standbenefitshouldbeconsidered.BoardBoardofUltimateresponsibilityofAuditReviewtheworkof

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management.Usuallyappointedbythe Withnomaterialitylevelbeing Materialitylevelset nning(may fBPPQ16-責(zé)人。（Theareresponsibleforthepreventionanddetectionofeinternalfunctionmayassistthedirectorsinthis,theDecember Theroleofinternalaudit 范圍廣Theinternalauditorsco itsusingsubstantiveproceduresandtestsofcontrolsind ascash,inventoryandpurchasingforexample.(與外審一樣)ValueformoneyEg:Theinternalauditdepartmentcouldrevieeovercapitalexpendituretoverifyiftherightitemsarepurchasedatanappropriate andcompetitiveprice.Reviewoffinancial/operationalEg:Theinternalauditdepartment purchasingprocessaswellPerformITsystemEg:Theintern undertakeareviewoverthecomputerFraudEg:Theintern itdepartmentcouldinvestigateanyspecificcasesofedfraudaswellasreviewthecontrolsincetoprevent/d ctfraudTheinternalauditorscouldalsoexamine andOutsourceofinternaldepartmentCostmayProvideIfredundancy, LessunderstandoftheriskfacedbytheLesscontroloverthequalityofoutsourceIncreasetheindependenceofinternalauditUsingtheworkofinternalauditors使用Sincesomeoftheworkperformed tmentmayoverlapwiththoseoftheexternalauditor possiblefortheexternalauditortorelyontheworkoftheiStepDeterminewhethertheworkoftheinternalauditfunctioncanbeInternalauditor’sobjectivity(內(nèi)審的客觀性)-ConsiderthestatusofIAtowhomtoThelevelofcompetenceWhethertheinternalauditfunctio approach(includingquality StepDeterminethe heworkofIAfunctioncanbeTheThe specificworkperformedortobeThe atworktotheauditstrategyandauditThedegreeofjudgementinvolvedinevaluationofaud internalauditorsDirectassistanceInvolvemaking Relateto itorshavebeenChapter4ProfessionalFundamentalprinciplesIntegrityStraightforwardandHonest）Objectivitynotallowbiaswithout Professionalcompetence 勤勉盡責(zé)（應(yīng)有的關(guān)注Professional 在沒有客戶同意的情 將信息給第或謀取私利，除非以下情況Obligatory法定情形(必須得說)MoneylaunderingterrorismordrugtraffickingAcourtorderorsummons傳VoluntaryProtectthemember'sinterests（Contrarytothepublicinterest有害Disclosureistonon-ernmen utorypowerstocompeldisclosure.向受到Disclosureis *Needn’ttoreport Acodeofprofessionalethicsallowsaprofessionalaccountanttoapplyfundamentalethicalprincipletoagivensituation(在給定情境 基礎(chǔ)道德原則)otherthanprescriptiveethicalrules（而不是具體的 anditencourageprofessionalaccountantstothinkab compliance.(屬于職業(yè)倡Self-interestSelf-reviewAdvocacy Intimidation 外在壓力（自我PublicPublicinterestentity公共利益實(shí)體所有的上市公司（publicSelf-interestthreatFinancialinterests(eg: DisposingoftheRemovingtheindividualfromtheClosebusinessrelationshipeg:jointventureselfinterest間接:DisposingoftheRemovingtheindividualFamilyandal rest間接:Immediate enceoverthe’sfinancialpositionRemoving dualfromtheRecruitment替客戶進(jìn)行招聘-有可能認(rèn)識(shí)的人 interest間接:intimidation&familiarity)MustnotmakemanagementdecisionsfortheAuditfirmsshouldnotprovidearecruit ntiftheservicerelatesSearchingfor,orUndertaking eEmploymentwithan itfirmtos(直接:selfinterest,間接:familiarity,intimadation Assistant-reviewtheManagerorpartner-ModifyingtheauditPartneronmittee(直接:s intimadation&ity)Forpublicinterestentities,key ntasaTheaudithasissue entscoveringaperiodofnotlessthan12months;TheindividualwasnotanauditteammemberwithrespecttotheauditofthosefinancialstatementsEg：ABkeyauditB20194A20182019報(bào)告出具后(20204g.Temporarystaff接:selfinterest間接:self-StaffmustnotSettingegicTakingilityforthepreparationandfairpresentationoftheTakingresponsibilityfordesigning,tainingHireanddismissingemployeesReportingtothosehalfofDecidingwhichorotherthirdpartiestoMarch/June4C所謂管理者職責(zé)是指站在管理者的角度幫助公司來做 外審決定對(duì)內(nèi)審工作的依賴 理層做的，故該選項(xiàng)不相Giftsand est間接:Unlessthevalue pitalityistrivialandinconsequentialafirmoramemberofanauditteamshoutaccept.除非trival（金額很?。?，否則沒有任何safeguard，只LoansandguaranteesBankorothersimilarinstitutionNormal Notabankorsimilarinstitution（Shoul rguaranteearrangement-mustn’t）Lowballing低價(jià)競Demonstratethat dtimeareallocatedtotheComplyingwithallapp auditingstandards,guidelinesandqualitycontrolOverduefees逾期(指auditfeeGenerally,thefirmwillrequirethefeestobepaid ArrangeanadditionalreviewDiscusstheseissues Ifnecessary,Contingentfees或 Contingentfeesarefeescalculatedonapredeterminedbasisrelatingtothe eortheresultoftheworkperformed.Nosafeguard,canonlybasedonworkHighpercentageoffees比例過高( t,間接:Forlisted 的15%時(shí)，則需要執(zhí)行以下程序

iveyears)中超過總Disclosethistothose Arrangeforare erbyanexternalprofessionalaccountantorbyaregu canbeeitherbeforetheauditopiniononthesecondyear'sfi entsisissueda'pre-issuancereview')orafteritisissued(a'postissuancere ')外部機(jī)構(gòu)進(jìn)行審閱separateRecentservicewithanaudit（toauditRemovethatindividualfromtheengagementPrepareaccountingrecordsandfinancialbliceseparateteamofnon-auditstaffperformtheValuationForlistedorpublic st,notpermittedtoprovidevaluationTaxationservice稅務(wù)服務(wù)TaxreturnpreparationPermitedaslongasmanagementtakes TaxListedorpublicinterest Mustnot Useseparateteamofnon-auditstafftoperformtheservice.Taxnning&Taxa /Assistanceintheresolutionoftaxdisputesmaybypermitted(self-review,advocacy)Maynotifdependonaccountingtreatment.Useseparateteamofnon-auditstaffInternalauditserviceIfrelatedtoinernalcontrolorListedorpublicNotlistedorpublicMust Usesepa teamofnon-auditstaffto ITsystemsservices信息系統(tǒng)服務(wù)General,ITsystemworkforaud ernalcontrolorfinancialreportingisnotdeemed snomanagementresponsibilityisassumedbytheaIfrelatedto lListedListedorMustNotlistedorpublicUseseparateperformnon-auditstaff Familiaritythreata.HavinganforaafamiliaritythreatFor :sanengagementpartner/keyauditforsevenyears,theyrotatedofftheauditforfive/twoyears.Duringtime,theycannotbeontheauditteamandcannotconsultauditteamonanyissuesthatmayaffecttheengagementgeneralindustryEngagementIndividualresponsibleforengagementqualityKeyaudit23接受禮品或者折扣（重大時(shí)不可接受）Self-interest間接:之前的審計(jì)的跳槽到客戶那里(直接:Self-interest間接:AdvocacythreatAdvocacythreatsariseinthosesituat promotesapositionoropiniontothepointthatsubs Representinganaud axenquiry在法律或稅務(wù)咨詢中Apartner beanemployeeoffirmasGeneralcounselforlegalaffairs nt.不能在客戶單位擔(dān)任法律顧問Auditortopro theirsharesforastockexchangelisting沒有IntimidationthreatThreatofremovalofThreatofnotbeing mentsifdisagreewithaccountingPressuretoreduc heextentofworkperformedinordertoreduceDisclosingtotheauditcommitteethenatureandextentofRemovingspecificaffectedindividualsfromtheAdditionalprofessionalaccountantontheResignifthreattoo1313 iiiii-14上市公司，審計(jì)收入連續(xù)兩年超過15%可以繼續(xù)審計(jì)，但需向治 iii)關(guān)鍵與客戶的財(cái)務(wù)iii)關(guān)鍵與客戶的財(cái)務(wù) 關(guān)系密切，很有可能導(dǎo)致后續(xù)審計(jì)過程中不客觀，存1iiiself-interestfamiliarityChapter5AcceptingauditIssuesIssuesbeforeWhetherthereisatscompliancewithACCA’sCodeofEthicsandWhethertheyarecompetenttoperformtheworkandwhethe appropriateresourcesavailable,aswellasanyspecial requiredfortheauditofthepotential.TheyneedtoconsiderthereputationConsiderthelevelofriskandwhet eisadequateinrelationtotheriskofauditinCommunicatewithPreconditionsfortheaudit 提條件（只有先決條件滿足才可以接受新客戶PreconditionsfortheWhetherthefinancialreportingframeworktobeappliedinthepreparation’sfinancialstatementsisWemustobtaintheagreementofmanageme itsresponsibilityforthefollowing:Preparingthefinancialstat htheapplicablefinancialreportingframeworkInternalcont ablethepreparationoffinancialstatementswhicharefr Toprovideaud accesstoallrelevantinformationforthepreparationofthefinancialstatements..Ifthepreconditionsarenotpresent,theauditorshallnot EngagementletterPurposeofAnengagementl greementofthetermsoftheauditengagementbetwee dmanagementorthosechargedwithernance.Confirmingthatthereis monunderstandingbetweentheauditorandmanagement,andhelpstoavoidmisunderstandingswithrespec otheaudit.ContentofengagementMustObjectiveandscopeofaudit（F/STheresponsibilitiesoftheauditor（獲 Theresponsibilitiesof 有重大錯(cuò)報(bào)風(fēng)險(xiǎn)Financialreporting 準(zhǔn)則Expectedformand MaySomematerialmisstatementsmaynotbeArrangementsregardingthenningand nceofBasisonfees（只能按工作量Factorswhichwouldindicatethatan nexistingauditshouldberevised需要對(duì)現(xiàn)有 ArecentchangeofAsignificant eentity’sAchange Achangein ryQualitycontrolatafirmQualitycontrolatafirm passestheFirmandleadershipresponsibilitiesforPromotingaculturewherequality HumanRecruitingandretraini abilities,competence,andcommitmentto rmengagementsinaccordancewithprofessionalstan oryrequirements（加強(qiáng)人員培訓(xùn)）EngagementImplementingpoliciesandprocedurestoensurequalitycontrolatheindividualengagementlevel（每個(gè)項(xiàng)目更強(qiáng)的質(zhì)量）Evaluatingqualitycontrolprocedurestoens andeffectiveandarecompliedwith(EngagementDirection指導(dǎo)Supervision監(jiān)督Review復(fù)核Consulation詢問ResolutionofdisputesDirection指導(dǎo)Partnersarerequiredtoholdameetingwi amtodiscusstheaudit,inparticulartherisksassociatedwithth Supervision監(jiān)督Theauditissup gementpartner,butmorepractical teambyseniorstafftomorejuniorstaff.總體是項(xiàng) Thesuperviso uldkeeptrackoftheprogresstoensurethatheaudittimetableisappropriateConsiderthecompetenceandcapabilitiesofThesupervisorshouldaddressanysignifi consideringtheirsignificanceandt Review復(fù)核（組內(nèi)復(fù)核Thesupervisorshoul tedbytheassistants,consideringifthework lusionsandbeenproperlyThesupervisorsh ignificantmattershavebeensolvedandbeenEnagementqualitycontrolreview項(xiàng)目質(zhì)量復(fù)核（組外復(fù)核Engagementqualitycontrolreviewsarerequiredforauditsof tiesandanyotherengagementswheretheauditfirmhasdetermined ewisrequired上市公司以及認(rèn)為有必要的都需Forlistedaudits,theengagement Thefirm’sindependenceinWhetherappropriateWhetherauditrssupportstheconclusionsAuditnntheRiskassessment(Auditrisk&response) PartBAuditInternalcontroloperates

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PartDOverallreviewoffinancialIssueChapterPartBnningandriskChapter6Auditstrategy,auditnning AuditAudityAuditstrategy總體審計(jì)策略Theoverallauditstrategys directionoftheaudit,andguidesthedevelopmentoft auditn.WhetherthefinancialinformationtobeauditedhasbeenpreparedinaccordancewithTowhatextentauditevidenceobtainedin itsforthewillbeWhethercomputer-assistedaudittechniq andtheeffectofITonauditTheavailabilityofkeyWhetherthere finalDirection審The lityfortheaudit.重要性水平的確認(rèn)（高中低Audit 劃（細(xì)致Thenature,timingandextentoffurtherauditproc OtherTimetableofnnedauditAllocationofworktoAudit Materialityforth ntsasawholeandperformancemateriality-到具TheimportanceofDevoteappropriateattentiontoimportantIdentifyandresolvepotentialproblemsonaPerformedinaneffectiveandefficientmann budgetrestraints)Selectionofengagementteam levelsofcapabilitiesandFacilitatingtheAssisting,whereapplicable, ationofworkdonebyInterimandfinal Interim

Final收集形成審計(jì)意 toidentifymajar toidentifymajarTestinternalSInterimTheinterimauditisthatpartoftheauditwhichtakescebeforetheyearend(財(cái)報(bào)截Purpose:Tocarryoutproceduresthatwould erformattheyearendbecauseoftimeconstraints.Workatthisvisittendstofocus internalcontrols.Thereisnorequir terimaudit;factorstoconsiderwhendecidingupo cludethesizeandcomplexityofthealongwiththee internalcontrols.TypicalDiscussionswithmanagementontherecentchanges the(Preliminary)ticalprocedurestoidentify ingandtestingofinternalFinalaudit終審Thefinalauditwilltakeceafte deswiththeauditorformingandexpressinganopinio ntsforthewholeyearsubjecttoaudit.TypicalSubstantive ntbalancesand tical rCountComfirmationofTR,TP,ReviewsubsequenteventsafterthereportingGoingconcernFinalImpactofinterimauditworkonInterimauditcanassistin ttersatanearlystageandeofthecontrolstestin uringtheinterimauditwillimpactthelevelofsubstantivetestingtobeund Ifthecontrolsoperateeffectively,reducethelevelofdetailedsubstantiveMaterialityMisstatementsareconsideredtobematerialifthey,individually egate,reasonablybeexpectedtoinfluencetheeconomicBoththeamount(ty)andnature(quality)o bothneedtobeconsidered.Thedeterminationofmaterialitywill gementandwilldependonthelevelofauditrisk.。Thehigherthe ueofmaterialitywillMaterialityfortheF/Sasawhole報(bào)表總體的重要性水平有時(shí)也叫“overallmateriality”簡稱OM5ofprofitbeforetax,1oftotalrevenueorlPerformancematerialityPMPerformancematerialityisnormallyset rallmaterialitytoreducetheriskthatthetotaloferrorsin disclosuresdoesnotintotalexceedoverallmateriality.Determine fessionalTheperf lisaffectedbytheauditor'sunderstandingoftheentityand extentofmisstatementsidentifiedinpriorauditsPM一般受到 對(duì)企業(yè)的了解及以前識(shí)別的錯(cuò)報(bào)（通常以前識(shí)別的錯(cuò)報(bào)越多實(shí)Auditation（Auditfile/WorkingThe mends7yearsasa Informationcontainedinworking deavailabletothirdpartieswithoutthepermissionoft ThereasonforItprovides fkeyItprovides ordancewithAssisttheengagementteamtonandperformtheItenablesseniorteammemberstodirect,supervise auditItenablesqualitycontrolreviewstobeChapter7RiskassessmentandresponsestoassessedAuditRiskAuditRiskistheriskth rexpressesaninappropriateauditopinionwhenthefinancialstatementsarmateriallymisstated.審計(jì)風(fēng)險(xiǎn)是指會(huì)計(jì)報(bào)表存在重大錯(cuò)誤，而會(huì)計(jì)師審計(jì)后審計(jì)意見的可ComponentsofauditriskAuditAuditRisk=InherentRisk*ControlRisk*DetectionIR*CR，合稱重大錯(cuò)報(bào)風(fēng)險(xiǎn)（Riskof=ntrol* 披E出DRiskofmaterialF/SMore1.1.1Inherentrisk內(nèi)控未防止或識(shí)Eg：FraudAssertionAuditInherentriskisexistbeforeconsiderationofanycontrolsandisus ffectbythenatureoftheentity.Develoorofferingnewproductsor ofAccountingmeasurementsthatinvolveEventsortransactionsthat Controlrisk控制風(fēng)險(xiǎn)Theriskthatamisstateme tementcouldoccurnotpreventordetectbyinternalcontrolo Changesintheinformationtechnology(IT)InstallationofsignificantnewITsystemsrelatedtoDetectionTheriskthattheauditorshaveperformed butdonotdetectamisstatementanditcouldbemateDetectionriskissub- andnon-samplingrisk.Samplingrisk auditordoesnot,andcannot,examineallavailablee msauditproceduresonasampleofitems. estheriskthattheauditor'sproceduresdonotdetectmateriaglmisstat ntduetofactorsotherthanthesampletested.FactorsFactorswhichincreasenon-samplingriskAuditor'slackofTime/Lackof UnderstandingthetRiskassessmentInquiriesObservationandyticalSourceofPermanentauditPreviousCurrent cialAssessingtherisksofmaterialWhentheauditorhasobtainedanunderstandin allassesstherisksofmaterialmisstatementinthefinancia ingsignificantrisks.F/Sassertions報(bào)表層 ncialAssertionlevel 題Respondingtothe OverallresponsesProfessionalskepticismisanattitudethatincludesaquestioni eingalerttoconditionwhichmayindicatepossiblemisstatementdue acriticalassessmentofauditevidence.Responsesattheassertionlevel具體TOC&Substantive apter9,10具體學(xué)Grossprofitmargin=Gross一般如果沒有價(jià)格重大的變化，毛利率理論上 不變Increase,說明Revenueoverstated或 Decrease,說明Revenue Receivabledays=TradeIncreases,TRmayoversta derstatedwriteDecreaseTR Inventory les tated,后續(xù)需關(guān)注write understated,后續(xù)需關(guān)注Payabledays /costofsalesIncreases,payblemayoverstated,有可能說明公司有，無法償付負(fù)債， Decreases,payablemayunderstated,后續(xù)需 Currentratio=Currentasset/CurrentliabilityQuickratio(Acidtest)=(currentasset-invDecreases,有可能公司有流動(dòng)性 concern有問題。AuditriskInventoriesrequiresthatcostsincludedinvaluin ndservicesshouldonlybethoseincurredinbringinginventorytoitsp dcondition.存貨成本只包 ,不包含generalLowerofNRV& Underthestan thecostofanassetincludesitspurchasepriceanddirectlyattributablecosts Maintenance&保養(yǎng)，維修和升級(jí)成本的會(huì)計(jì)準(zhǔn)則（ ted$15mrefurbishingtheirexistingne）：符合資本 Iftheexpenditureisincapitalnatu herwise,itshouldbeexpensedasrepairs.IntangiblePantent商標(biāo)Thestandardrequires purchasingpantentshouldbecapitalizedintointangibleassets,R&D(Research&Thestandardrequiresresearchcoststobeexpensedtoprofito coststobecapitalizedasanintangibleasset.Advertisingcostcan’tbeincludedincurrentass operatingexpenses.(費(fèi)不能資本化，Customerpaynon-refun ductscompletionShouldberecordedasdeferre therthanrevenue,otherwise, ewouldbeoverstated.正確做 錯(cuò)誤做 SaleswithreturnRevenueand ccountedfortotheextentthatforeseestha urned.Forthegoodswhichmaybereturned,the ndliability.Ifthegoodsarenotreturned,thenthisliabilityis nueis %可能退貨情況，并及時(shí)記錄為負(fù)正確做 錯(cuò)誤做 Revenue venueRefundliability5 Refund Offermulti- Provisionor be 可能支付或金額無法可靠計(jì)量-Contigent不做賬，披露即可Multi-yearservicingfeeShouldberecordedasprepaymentrathe ,expensewouldbe NoticeoflegalProvisionor e 可能支付或金額無法可靠計(jì)量-Contigent不做賬，披露即可Issueirredeemablepreferenceshares（公 股）-shouldberecordedasequityratherthanliabili Preference10,000股，票面 $1,實(shí)Issuesharewithpr 溢價(jià)）-Sharecapitalandpremiumshould10,000股，票面 $1,實(shí)長于1年的借款在每年末要把本年將一年 分類至Currentliability，否則會(huì)影響財(cái)GoingGoingconcern有不確定 ds（在收到貨之前就向?qū)Ψ礁犊?，?jì)入預(yù)付賬款Payment Receivedgoods Accrual(TradeReceivedgoods,butbutnotgoodsAuditRisk&responsesAudit

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singtheworkofIA,themwillneedtoevaluateandperformauditproceduresontheworkwhichtheyntouse.outsourceitoanexternalservic

arisesastoceis

toconfirmthelevelofcontrols. Inventory存貨(Cut-off,writedown)bothproductionandgeneraloverheads.存

Itmayindicatetheisstrugglingtosellitsprodwhichmeansinvento

RVtestingandreviewtoryreporttoassessventoryrequiretobe.RequestmanagementremovegeneralOHfromthevaluationofinventory.

oryisdamages, NRVma erthancost,soinventorymaybeovervalued.

PerformNRVtestingtoconfirmcostandNRVofinventoryandtheloweroneshouldbestatedinF/S.Inventorycountstakingceatall15ofthesesites

Sincesomewarehousemaynotvisisted,thereisariskthattheinventorymaybeoverstatedand

sitesthe

ountsfor.notattended,countKeptmateriallevelofWIP客戶有大量的在purchasesrawmaterialstransitforuptothreeweeks客戶采

Ifthepercentageofcompletinotcorrect,theinventorunderoroverstatedThereisarispayablesm

ageofcompletionrycountandassessExtendcut-offtestingbyreviewingpreandpostyear-endGRNstoensureinventoryisincorrectperiod. afteryearendandmakenecessaryadjustment期后盤點(diǎn)

Iftheadjustmentsarenotcompletedaccuray,thentheyear-endinventorycouldbeunderoroverstated.

Allinventoryadjustmentsscheduleshouldbereviewedandagreedto-既是動(dòng)作，也是目的)supportingumentationsuchasGRNandGDNforjustingitems.Customerpaynon-refundabledepositbeforeproductscompletion

e,ther

dswhich

sswithmanagementandinspectvenueandensureallthedepositaretreatedas Inspectthelistofsalesandensuretherefundpartisrecordedasrefundliability.Saleswithreturnisbasedonrevenue

enuewillbedandtherefundliabilityThereisanincentiveforsalesstafftorecordedmorerevenue,sorevenuecouldbeoverstated.Poorcreditriskmayleadtreceivableoverstated.

Comparethelevelofpostyear-endreturnstotherefundliabilitytoassessthereasonablenessofrefundliability.Theaud shouldperformcut-offtests ereareanypostyear-endshreceiptsfornewntreceivablestotheessofallownanceCustomerreturned$**faultygoods顧客退貨

Recallproductsbecauseofqualityproblemandreceiptlegalactionfromcustomers已售產(chǎn)品因

ouldbe ewillneedtoberemoved,therwise,therevenuewouldbeoverstated.Ifthereareissueswiththequality, NRVmaylowerthancost,soinventorymaybeovervalued.Asthereislegalactionfromcustomer,aprovisionorcontingentliabilityshouldrecognized,otherwisecontingentliabilit

Reviewthelistofsalesthatarerecalled,agreethatthesalehasbeenremovedfromrevenue.NRVtestin ndertakento edinriteto eexistenceandlikelihoodfanyclaimfromThereceivableperiodwasincreasingdon'tmaintainMajorshaveliquidityproblem.主PPE固定資產(chǎn)(purchaseaandcapitalizeallcosofPPE,including

Thismayindicatemorereceivableisirrecoverable,thereisariskthatthereceivableisovervalued.Sincesomebalancesmaybeirrecoverable,thereisaristradereceivablesareSincethebauldnot ofPPE,otherwise,ariskthatPPEare

Extendedpostyear-endcashreceiptstestingandreviewgedreceivablereporttoassessthereasonablenessofawnanceforawithmanagementfortherationalaintaininganallowanceandostyearcashreceiptassessthebtainaco