操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

F8新大綱關于KEY AUDIT MATTERS (KAM)的變化

來源: 正保會計網校 編輯: 2016/08/12 17:57:23  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

In January 2015 the IAASB issued ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report. This standard is required to be applied to the audit of all listed entities. The objectives of ISA 701 are for the auditor to:

• determine those matters which are to be regarded as KAM; and

• communicate those matters in the auditor’s report.

The term ‘key audit matters’ is defined in ISA 701 as:

‘Those matters that, in the auditor’s professional judgment, were of most significance in the audit of the financial statements of the current period. Key audit matters are selected from matters communicated with those charged with governance.’ (1)

DETERMINATION OF KAM

The definition in paragraph 8 of ISA 701 states that KAM are selected from matters which are communicated with those charged with governance. Matters which are discussed with those charged with governance are then evaluated by the auditor who then determines those matters which required significant auditor attention during the course of the audit. There are three matters which the ISA requires the auditor to take into account when making this determination:

1. Areas which were considered to be susceptible to higher risks of material misstatement or which were deemed to be ‘significant risks’ in accordance with ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.

2. Significant auditor judgments in relation to areas of the financial statements that involved significant management judgment. This might include accounting estimates which have been identified by the auditor as having a high degree of estimation uncertainty.

3. The effect on the audit of significant events or transactions that have taken place during the period.

The auditor must determine which matters are of most significance in the audit of the financial statements and these will be regarded as KAM.

COMMUNICATING KAM

Once the auditor has determined which matters will be included as KAM, the auditor must ensure that each matter is appropriately described in the auditor’s report including a description of:

1. Why the matter was determined to be one of most significance and therefore a key audit matter, and

2. How the matter was addressed in the audit (which may include a description of the auditor’s approach, a brief overview of procedures performed with an indication of their outcome and any other key observations in respect of the matter).

我要糾錯】 責任編輯:小瑩子
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 亚洲丁香社区久久丝袜综合网 | 成人在线国产 | 99国产精品久久久久久久久久 | 日韩久久久久 | 91久久| 最新亚洲精品 | 亚洲第一天堂 | 毛片毛片毛片 | 人人草影院 | 日韩在线观看中文字幕 | 日韩欧美区 | 亚洲精品视频在线观看视频 | 欧美亚洲日本 | 精品国产1区2区 | 国产成人99久久亚洲综合精品 | 国产高清精品一区二区三区 | 成人国产亚洲精品a区天堂华泰 | 九九热精品在线 | 亚洲精品四区 | 国产精品福利视频 | 国产精品久久久久久久一区二区 | 99视频在线免费观看 | 国产成人精品久久 | 国产日韩欧美 | 亚洲一二三在线 | 99在线免费观看 | 日本久久免费 | 天堂在线免费观看 | www.色av | 色综合精品久久久久久久 | 91亚洲精品在线 | 亚洲天堂网站 | 91久久亚洲 | 亚洲精品一区二区三区中文字幕 | 美女福利在线观看 | 亚洲精品免费在线观看 | 日韩a级毛片免费看 | 麻豆视频观看 | 国产精品一区在线播放 | 亚洲永久免费 | 国产精品一区在线播放 |