ACCA P1重要考点解析-高顿教育ACCA培训机构官方网站

ACCA P1重要考点解析

2015年12月18日
10:28
作者：高顿财经
来源：高顿财经
阅读：（89）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：【高顿ACCA小编】2016年 ACCA 即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大...

　【高顿ACCA小编】2016年ACCA即将迎来一年四次考试，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA P1重要考点解析

　　Internal audit

　　(1) Internal audit is an appraisal or monitoring activity established by management and directors for the review of the accounting and internal control systems as a service to the entity.

　　(2) Internal audit functions by examining, evaluating and reporting to management and directors on the adequacy and effectiveness of components of the accounting and internal control systems.

　　(3) Internal audit is a management control. It reviews the effectiveness of other controls within a company.

　　(4) The work of audit is varied – from reviewing financial controls through checking compliance with legislation.

　　(5) The internal audit department is normally under the control of a chief internal auditor who reports to the audit committee.

　　(Importance)

　　(1) In some situation, it is a statutory requirement to have internal audit.

　　(2) In some situation, it is required to have internal audit by codes of corporate governance.

　　(3) Internal audit provides an independence check on the control systems in a company.

　　(4) Internal audit is a management control.

　　Auditor independence

　　(1) Internal audit is an independent objective assurance activity.

　　(2) To ensure that the activity is carried out objectivity, the internal auditor must have their independence protected.

　　(3) Independence is assured in part by having an appropriate structure with which internal auditors work.

　　(4) Independence is assured in part by the internal auditor following acceptable ethical and work standards.

　　(5) Internal auditors should be independent of executive management and should not have any involvement in the activities or systems that they audit.

　　(6) The head of internal audit should report directly to a senior director or the audit committee and should have direct access to the chairman of the board of directors, and to the audit committee, and should be accountable to the audit committee.

　　(7) The audit committee should approve the appointment and termination of appointment of the head of internal audit.

　　Threats to auditor independence

　　（Conceptual framework)

　　(1) Self-interest threat: Occurs when the audit firm or a member of the audit team could benefit from a financial interest in, or other self-interest conflict with an audit client.

　　(2) Self-review threat: Occurs when the audit firm, or an individual audit team member, is put in a position of reviewing subject matter for which the firm or individual was previously responsible, and which is significant in the context of the audit engagement.

　　(3) Advocacy threat: Occurs when the audit firm, or a member of the audit team, promotes, or may be perceived to promote, an audit client’s position or opinion.

　　(4) Familiarity threat: Occurs when, by virtue of a close relationship with an audit client, its directors, officers or employees, an audit firm or a member of the audit team becomes too sympathetic to the client’s interests.

　　(5) Intimidation threat: Occurs when a member of the audit team may be deterred from acting objectively and exercising professional skepticism by threats, actual or perceived, from the directors, officers or employees of an audit client.

　　(Specific threats)

　　(1) Financial interest in a client. Auditor owns shares in a client company.

　　(2) Loans and guarantees. Auditor loans money to or receives loans from a client company.

　　(3) Close business relationships. Auditor partner is director of a client company.

　　(4) Family and personal relationships. Director’s spouse is director of a client company.

　　(5) Employment with assurance clients. Member of assurance team accepts senior position at a client company.

　　(6) Size of fees. Audit firm has a significant amount of fees derived from one client.

　　(7) Gifts and hospitality. Auditor is provided with a free holiday by the client.

　　(Ethical threats to internal auditor)

　　(1) Pressure from an overbearing supervisor, manager or director, adversely affecting the accountant’s integrity.

　　(2) An auditor might mislead his employer as to the amount of experience or expertise he has in order to retain his position within the internal audit department.

本文由高顿ACCA编辑整理，转载请注明出处

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询