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ACCA AA断言审计典型例题

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发布时间：2021-09-26 14:27

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Typical exam questions

Questions on assertions may often be included in the objective test questions(OTs)in the AA and FAU exams and may also appear in the constructed response questions where candidates may be required to demonstrate knowledge of the assertions and procedures that are linked to particular transaction or account balance assertions in more detail.

Below are some examples which provide an indication,but not an exhaustive list of how assertions can be tested at FAU and AA.

Which of the following substantive procedures provides evidence over the COMPLETENESS of non–current assets?

A.Select a sample of assets included in the non–current asset register and physically verify them at the client premises

B.Review the repairs and maintenance expense account to identify any items of a capital nature

C.For assets disposed of,agree the sale proceeds to supporting documentation and cash book

D.For a sample of non-current assets,recalculate the depreciation charge

In order to tackle a question like this,candidates are encouraged to work through each procedure and think about the objective of the auditor when they are testing for completeness and to consider whether the procedure as presented would satisfy that objective:

A.Confirms existence not completeness–the direction of the test is key here–had the test been the other way selecting sample of non–current assets in the factory and tracing to the non–current asset register that would have confirmed completeness.

B.Confirms completeness as the auditor may identify non–current assets that have not been capitalised and is therefore the correct answer.

C.Confirms the proceeds of sale so is more relevant to accuracy or valuation

D.Confirms depreciation so is also more relevant to accuracy or valuation

Candidates may be asked to identify and apply the assertions to a specified area of the financial statements in a constructed response question as follows:【点击免费下载>>>更多ACCA学习相关资料】

Describe substantive procedures the auditor should perform to obtain sufficient and appropriate audit evidence in relation to the VALUATION of X Co’s inventory.

Candidates must be able to link relevant procedures to the specific assertion required.In this instance,for example procedures performed at the inventory count which provide evidence of existence and completeness of inventory would not be relevant.

Conclusion

Assertions have always been an important area of the syllabus for audit examinations.

Candidates should ensure that they know the assertions and can explain what they mean.Candidates should not simply memorise these tests but also ensure they understand the reasons why the test provides assurance about the particular assertion.In some instances,the direction of the test will be a key point to consider.

Written by a member of the Audit and Assurance examining team

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