攻略!学霸教你如何抓住黄金定律解决ACCA考试科目F8难题

时间:2018年08月10 09:09

攻略!学霸教你如何抓住黄金定律解决ACCA考试科目F8难题。戳:ACCA考纲(官方PDF全套下载版,自提)+ 考纲解析(拆解考纲内容,考试内容跃然纸上)

  学霸教你如何抓住黄金定律解决F8中的Subsequent Events难题
 
  F8 Audit and Assurance中结合了期后事项的各种审计问题是一个经常性的出题点,由于结合了期后事项的判定以及审计师对于财务报表中的各种审计程序的考察可以任意相结合,而成为了考官眼中的一个考察学生理解F8的常用出题点。
 
  今天学霸通过一个案例分析告诉你应该怎样把握黄金法则来解决subsequent events中的各种难题。
 
  首先,什么是subsequent events呢?
 
  IAS 10 Subsequent Events是这样定义的:Subsequent eventsare events occurring between the date of the financial statements and the dateof the auditor's report,and facts that become known to the auditor after the date of the auditor's report.
 
  这段话是什么意思呢?它指的是subsequent events是那些发生在报表日和审计日这两个时间点之间发生的所有事项。如图所示:
 
  其次,什么是adjusting/non-adjustingevents呢?
 
  先来解释什么是adjusting events.Adjusting events的定义是An event afterthe reporting period that provides further evidence of conditions that existedat the end of the reporting period,including an event that indicates that thegoing concern assumption in relation to the whole or part of the enterprise isnot appropriate.因此,adjusting events的成立有两个条件:
 
  1、它是subsequent events,意即它发生在报表日和审计师出报告日之间。
 
  2、它提供的是financial reporting date之前就已经存在的公司某些状况的相关信息。
 
  所以,判断一件事是不是adjusting events的黄金法则就是:
 
  看它提供的信息所反映的事件是不是在财务年度的年底就已经发生了(虽然事后才发现)。换而言之,如果它提供的信息反映的是在财务年度的年底没有发生的事情,则为non-adjustingevents.
 
  了解了这个黄金法则,相信小伙伴们都跃跃欲试了吧,请看F8的阅卷人Steve Collings在考官文章中给我们出的题:
 
  Example 1
 
  You are the trainee accountant of Gabriella Enterprises Co and are preparing the financial statements for the year-ended 30 September 2010.The financial statements are expected to be approved in the Annual General Meeting,which is to be held on Monday 29 November 2010.Today’s date is 22 November 2010.You have been made aware of the following matters:
 
  1.On 14 October 2010,a material fraud was discovered by the bookkeeper.The payables ledger assistant had been diverting funds into a fictitious supplier bank account,setup by the employee,which had been occurring for the past six months.Theemployee was immediately dismissed,legal proceedings against the employee have been initiated and the employee’s final wages have been withheld as part-reimbursement back to the company.
 
  2.On 20September 2010,a customer initiated legal proceedings against the company in relation to a breach of contract.On 29 September 2010,the company’s legal advisers informed the directors that it was unlikely the company would be found liable;therefore no provision has been made in the financial statements,but disclosure as a contingent liability has been made.On 29 October 2010,the court found the company liable on a technicality and is now required to pay damages amounting to a material sum.
 
  3.On 19 November 2010,a customer ceased trading due to financial difficulties owing$2,500.As the financial statements are needed for the board meeting on 22 November 2010,you have decided that because the amount is immaterial,no adjustment isrequired.The auditors have also confirmed that this amount is immaterial to the draft financial statements.
 
  Required:
 
  (a)
 
  For each of the three events above,you are required to discuss whether the financial statements require amendment.
 
  相信聪明的小伙伴一眼就能分辨出来3个事件中哪些是adjusting events,哪些是non-adjusting events了吧。
 
  1.这个员工所犯下的欺诈案是在年底(2010年9月30日)就已经发生的,所以是adjusting events.
 
  2.由于客户的诉讼是在9月20日(9月30日年底之前)提交的,虽然事后才确定要求公司赔偿,仍应当属于在年底之前已经发生的事件,因此是adjusting events.
 
  3.这个客户停止交易是在9月19日,在年底之前。所以坏账也是在年底之前产生的,因此是adjusting events.
 
  现在小伙伴们对于adjusting/non-adjustingevents的判断准则应该了如指掌了吧!
 
  但大多数情况下,考官只是将subsequent events和adjusting/non-adjustingevents作为一个载体来考察考生对于审计的理解程度,因此,单单掌握这个知识点是不够的。因此,这道题又有了下一问:
 
  Required:
 
  (b)
 
  Describe theaudit procedures that should be performed to obtain sufficient appropriate evidence that the subsequent events have been appropriately treated in the financial statements.
 
  其实像考察应当如何获取审计证据来证明财务报表的合理性的题目,小伙伴们应该大开脑洞,组织好自己的语言(这时候那些英语学的好的同学会沾不少光),不过学霸还有一些建议给大家:
 
  1.用生活性的思维方式和常识来击破考题。
 
  假如你就是一个审计师,你应该怎样用你的火眼金睛确定公司没撒谎或做假账呢?对于case 1中的员工欺诈,应当想到的是:
 
  首先,这个员工的欺诈案是不是真如公司所言是存在的?解决的办法就是查看所谓的“虚假账户”是不是真的存在,当初管理层是如何发现这个员工造假的呢?以及公司上诉法庭的相关文件是不是都存在且齐全;
 
  其次,如果的确存在欺诈,那么员工到底转移了多少款项到这个虚假账户中?这些在银行的对账单中应当是可以核实的。
 
  另外,公司会不会仍然存在其他的可以被员工利用的制度上的缺陷?这些缺陷都是一个合格的审计师需要考察并通知管理层的。
 
  以上的这些分析,就是审计师中substantive procedure中最常用的analytical procedures。将这些批判性的思考翻译成英文,就成了回答这个考题的关键所在。
 
  对于case2的公司违约,我们应当想到的是检查法庭的判决书,核实公司的确产生了这样一笔负债,同时保证负债的数额与判决书中规定的一致,不发生出入。以及事后从银行对账单中确认公司向客户的确赔偿了这样一笔支出。
 
  对于case3中的客户停止交易,同样应当向客户核实已经无力偿还这笔款项,这笔款项确认在之前记入了收入,公司的管理层已经悉知了这件事情等等。
 
  2.从会计确认、计量的角度考虑每个账户数额的准确性和合理性。
 
  比如一项资产,就应当考虑它发生时所确认的条件,所确认金额的准确性;负债应当考虑其是否符合IAS中相应的确认条件,以及确认的准确性等等。
 
  3.记住一句话:Obtaining written representations from the management of the company to confirm the event.
 
  这句话几乎对于任何突如其来的麻烦事件,都可以信心十足地写上去。因为公司管理层对于这些事情必须要知晓和承认,这些都给予审计师一定的信心保证事情的存在。
 
  遵循以上三点,小伙伴们就可以开开心心大胆应试F8,得到满意的分数啦!另外提醒,F8中的相关考题的基础是F3 Financial Accounting的各种IAS准则,熟悉这些准则是百战百胜的前提。
 
  另外,有志于继续在审计这条路上越走越远的小伙伴还可以选择P7 Advanced Auditand Assurance,也许那时候你会明白审计这条路有多辛苦,但同时你也会在事务所里成就自己的一番伟大事业!戳:ACCA考纲(官方PDF全套下载版,自提)+ 考纲解析(拆解考纲内容,考试内容跃然纸上)


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