各位小伙伴注意了，今天幫考網(wǎng)為大家分享備考資料：2020年ACCA考試審計(jì)與認(rèn)證業(yè)務(wù)知識(shí)點(diǎn)(5)，供大家參考，希望對(duì)大家有所幫助。

【知識(shí)點(diǎn)】Impact of interim audit work on the final audit in general 期中審計(jì)工作對(duì)期末審計(jì)的總體影響

Impact of interim audit work on the final audit in general

To provide shareholders and other users of the FS with the audited accounts sooner.

To assist in identifying significant matters at an early stage of the audit and help resolve them with management’s assistance.

To develop an effective audit approach to address significant matters at an early stage.

To reduce the time taken at the final audit to gain the remaining sufficient appropriate audit evidence needed.

【知識(shí)點(diǎn)】Other written representations might include其他書(shū)面陳述可能包括的內(nèi)容

Other written representations might include

Whether the selection and application of accounting policies are appropriate.

? Plans or intentions that may affect the carrying value or classification of assets and liabilities.

? Liabilities, both actual and contingent.

? Title to, or control over, assets, liens on assets and assets pledged as collateral.

? Significant assumptions used in making accounting estimates are reasonable.

? All subsequent events requiring adjustment or disclosure have been adjusted or disclosed.

? All deficiencies in internal control that management is aware of have been communicated to the auditor.

? Management has disclosed all instances of non-compliance or suspected non-compliance with laws or regulations

? The effects of uncorrected misstatements are immaterial, both individually and in aggregate.

? Management has disclosed all information in relation to fraud or suspected fraud involving management, employees with significant roles in internal control, and others where fraud could have a material effect on the FS.

? Management has disclosed all information in relation to allegations of fraud or suspected fraud communicated by employees, former employees, analysts, regulators or others.

【知識(shí)點(diǎn)】Objectives of not-for-profit organizations非營(yíng)利組織的目標(biāo)

Objectives of not-for-profit organizations

Many not-for-profit organisations are legislated for.

Some important features of a NFP are:

·Profit maximization is not their main objective.

· Objectives will be either social or philanthropic.

·There are no shareholders.

· They will not distribute dividends.

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