本文概括了考生在F8和P7中必須寫出正確審計(jì)程序的細(xì)節(jié)的重要性。

August 2017

在F8和P7中一個(gè)最常見的問題就是建議執(zhí)行適當(dāng)?shù)膶徲?jì)程序。在這兩門考試中，都會(huì)給出一個(gè)情形，其中會(huì)有一個(gè)或者多個(gè)特殊的問題，審計(jì)程序也應(yīng)該集中在這些問題上。

F8和P7的考官都評(píng)論說，考生都喜歡機(jī)械的、死記硬背的把審計(jì)程序全部羅列出來，而不是根據(jù)案例情形中給出的問題去具體分析，所以這樣機(jī)械的羅列是沒有分?jǐn)?shù)的。

2016年9月的考官報(bào)告有一段寫到：“考生必須努力地去理解這個(gè)實(shí)證性程序，機(jī)械的背誦是不能換來考試的成功的——程序必須應(yīng)用到特定的問題情形中去。”這段話在2016年12月的考官報(bào)告里又出現(xiàn)了一次。

要獲得好成績，學(xué)生必須能夠建議與被測(cè)試的問題或平衡相關(guān)的審計(jì)程序。此外，程序必須正確描述如何獲得審計(jì)證據(jù)以及是為了什么。

2016年9月F8的考試中就有這么一個(gè)案例：

Trade payables

The finance director of Spider Spirals Co has informed you that at the year-end the purchase ledger was kept open for one week longer than normal as a large bank transfer and cheque payment run was made on 3 November 20X6.Some purchase invoices were received in this week and were recorded in the 20X6 purchase ledger as well as the payment run made on 3 November.The client’s financial year ended on 31 October 20X6.

這個(gè)問題就是要求考生描述審計(jì)師應(yīng)該履行的實(shí)質(zhì)性程序，以獲得與此相關(guān)的充分和適當(dāng)?shù)膶徲?jì)證據(jù)。

在這種情況下，這個(gè)問題涉及截止應(yīng)交稅款。因此，審計(jì)程序應(yīng)著重于截止測(cè)試的認(rèn)定，確保會(huì)計(jì)記錄都?xì)w屬于正確的期間。

答案如下：

•Select a sample of purchase invoices received between the period of 1 and 7 November,ascertain through reviewing goods received notes（GRNs）if the goods were received pre or post year end,if post year end,then confirm that they have been excluded from the ledger or follow through to the correcting journal entry.

•Review after date payments;if they relate to the current year then follow through to the purchase ledger or accrual listing to ensure they are recorded in the correct period.

•Obtain supplier statements and reconcile these to the purchase ledger balances,and investigate any reconciling items.

和應(yīng)收賬款相關(guān)的一般審計(jì)程序，以及認(rèn)定層次的測(cè)試和本題并不相關(guān)，因?yàn)闆]有針對(duì)于題目的具體的事項(xiàng)。

類似的，針對(duì)于測(cè)試Purchases的審計(jì)程序同樣不相關(guān)。題目材料的標(biāo)題‘Trade Payable’已經(jīng)很明確的寫明考察范圍，因此考官要求的應(yīng)付賬款科目對(duì)應(yīng)的審計(jì)程序而不是Purchase賬戶所使用的審計(jì)程序，Purchases是在全年都不斷發(fā)生交易的科目。Payables賬戶是年末尚未支付的科目余額。因此，為了檢測(cè)年末的應(yīng)收賬款金額，考生必須關(guān)注與在年末發(fā)生的交易事項(xiàng)是否還有尚未支付款項(xiàng)。

在2016年3月和6月F8的考試中也有類似的問題：

An extensive refurbishment that a client had carried out to its restaurants.The refurbishment was financed via a share issue at a premium of$1.6 million.The requirement asked for substantive procedures in respect of:

（i）Property,plant and equipment

（ii）Equity

In（i），relevant procedures would focus on testing the additions of new assets and disposal of the old assets.Any procedures that test existing assets are not relevant as these do not form part of the refurbishment.

In（ii），relevant procedures would focus on the share issue such as confirming the receipt of cash to the bank statements and recalculating the split between ordinary share capital and share premium to be included in the financial statements.Any procedures which once gain focus on the refurbishment itself are not relevant as these were required in part（i）。

總結(jié)：

審計(jì)程序是審計(jì)過程中至關(guān)重要的一部分，因?yàn)樾枰@取足夠、正確的審計(jì)證據(jù)來完成在財(cái)務(wù)報(bào)表上的結(jié)論。這個(gè)在每個(gè)審計(jì)的考試中都會(huì)考到。在F8和P7這兩個(gè)不同階段的審計(jì)考試中都要求把這個(gè)知識(shí)點(diǎn)應(yīng)用到實(shí)際案例情形中。所以，最重要的是，考生要有能力去建議與案例情形相關(guān)的審計(jì)程序，而不是機(jī)械把課本上的東西搬到試卷上。

•Paula McGrath,F8 and P7 Content Specialist,Kaplan Publishing

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