Audit documentation（審計(jì)工作底稿）是什么_2021年ACCA考試AA知識(shí)點(diǎn)
每條路都很難走，但是一旦選擇了，就一定要走下去。備考ACCA考試，一定要熟練掌握重要考點(diǎn)，東奧小編今天為大家整理了AA考試科目相關(guān)考點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Audit documentation 審計(jì)工作底稿
【知識(shí)點(diǎn)】
Audit documentation 審計(jì)工作底稿
Audit documentation 審計(jì)工作底稿
Audit documentation is governed by ISA 230 Audit Documentation.
It is the record of:
(1) Audit procedures performed
(2) Relevant audit evidence obtained
(3) Conclusions reached
The term ‘working papers’ / ‘work papers’ are often used.
The auditor shall prepare audit documentation on a timely basis.
Importance of audit documentation
(1) Provides evidence of the auditor’s basis for a conclusion about achievement of the overall objective.
(2) Provides evidence that the audit was planned and performed in accordance with ISAs and other legal and regulatory requirements.
(3) Assists the engagement team to plan and perform the audit.
(4) Provide details of work done for future reference.
(5) Assists team members responsible for supervision to direct, supervise and review audit work.
(6) Enables the team to be accountable for its work.
(7) Allows a record of matters of continuing significance to be retained.
(8) Enables the conduct of quality controls reviews and inspections.
(9) Encourage a methodical approach.
Form and content of audit documentation
ISA230 requires working papers to:
(1) Be sufficiently complete and detailed.
(2) Provide an overall understanding of the audit.
Auditors should use judgement as to the content of working papers.
General rule of audit documentation
What would be necessary to provide an experienced auditor, with no previous connection with the audit:
(1) An understanding of the work performed.
(2) The results of audit procedures.
(3) Audit evidence obtained.
(4) Significantly matters arising during the audit.
(5) Conclusions reached.
不為模糊不清的未來?yè)?dān)憂，只為清清楚楚的現(xiàn)在努力。2021年ACCA考試備考，希望大家都能拼盡全力。
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(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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