審計師在欺詐方面的責任是什么_2024年ACCA考試AA知識點
青年應當有朝氣，敢作為。acca被(bei)譽為“國際財(cai)會界(jie)的通行證”，含金量很高(gao)。想(xiang)要報名的同(tong)學(xue)們請提前制定備考計(ji)劃，鞏(gong)固基礎知(zhi)(zhi)識點。今天整理(li)了(le)AA科目Auditor’s responsibility relating to fraud（審計(ji)師(shi)在(zai)欺(qi)詐方面的責(ze)任）相關知(zhi)(zhi)識點，同(tong)學(xue)們一起來看(kan)(kan)看(kan)(kan)吧(ba)。
【內容導航】
Auditor’s responsibility relating to fraud-審(shen)計師在欺詐(zha)方面(mian)的(de)責任
【知識點】
Auditor’s responsibility relating to fraud-審計師在欺(qi)詐(zha)方面的責(ze)任
Auditor’s responsibility relating to fraud-審(shen)計師(shi)在欺詐方面的責(ze)任
The auditor must conduct an audit in accordance with ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and are responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.
Procedures to fulfil the responsibility:
? In order to fulfil this responsibility, the auditor is required to identify and assess the risks of material misstatement of the financial statements due to fraud.
? They need to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses.
? When obtaining reasonable assurance, the auditor is responsible for maintaining professional scepticism throughout the audit, considering the potential for management override of controls and recognising the fact that audit procedures which are effective in detecting error may not be effective in detecting fraud.
? To ensure that the whole engagement team is aware of the risks and responsibilities for fraud and error, ISAs require that a discussion is held within the team. For members not present at the meeting, the audit engagement partner should determine which matters are to be communicated to them.
機會只對進取有為(wei)的(de)人(ren)開放，庸人(ren)永遠(yuan)無法光顧。以上就是為(wei)大家整理(li)的(de)acca考試相關知識點(dian)，2024年9月acca考試在即(ji)，同學們(men)要抓緊時間復習。
注：以上內容來自Ivan Yang老師23年基礎精修班第17講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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