《审计与认证业务(F8)》课程教学大纲 一、课程基本信息 课程代码：16086904 课程名称：审计与认证业务(F8) 英文名称：AUDITANDASSURANCE 课程类别：专业课 学时：64 学 分：4 适用对象：ACCA 考核方式：考试 先修课程：Financial Accounting 二、课程简介 中文简介： 课程目的是提高学生对审计实务的认知和理解，理解在国家治理现代化中 审计监督的重要意义，掌握审计监督更好服务于建设中国特色社会主义的理论和 方法。同时，让学生掌握实务知识的运用，让学生积累审计理论与实务经验 以便于学生毕业讯速地融入到实务工作中去。教学大纲分为五个主要部分： (a)审计框架和规章 这一部分解释了良好的公司治理在实体中的重要性。还解释了监管框架，以 及职业道德的关键领域。 (b)规划和风险评估 计划和风哈评估是外部审计的关键阶段，因为获得的信息和知识决定了审计 方法 (c).内部控制 能够描述和评估信息系统和内部控制，以识别和交流控制风险及其潜在后果 给实体管理层，并提出适当的建议以减轻这些风险。 (d)审计证据 审计结论需要得到足够和适当的审计证据的支持。了解审计证据的各种类型 和来源的可靠性，并详细审查了具体项目的审计。 (e)审查和报告 在外部审计结束时，审计员需要考虑持续经营的概念和随后可能对财务报表 产生影响的事件。我们也期待在书面陈述管理提供审计证据，并考虑对账户的任 何纠正错误的影响， 英文简介 The purpose of the F8 syllabus is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of
《审计与认证业务（F8）》课程教学大纲 一、课程基本信息 课程代码：16086904 课程名称：审计与认证业务（F8） 英文名称：AUDIT AND ASSURANCE 课程类别：专业课 学 时： 64 学 分：4 适用对象:ACCA 考核方式：考试 先修课程：Financial Accounting 二、课程简介 中文简介： 课程目的是提高学生对审计实务的认知和理解，理解在国家治理现代化中， 审计监督的重要意义，掌握审计监督更好服务于建设中国特色社会主义的理论和 方法。。同时，让学生掌握实务知识的运用，让学生积累审计理论与实务经验， 以便于学生毕业迅速地融入到实务工作中去。教学大纲分为五个主要部分： （a）审计框架和规章 这一部分解释了良好的公司治理在实体中的重要性。还解释了监管框架，以 及职业道德的关键领域。 （b）规划和风险评估 计划和风险评估是外部审计的关键阶段，因为获得的信息和知识决定了审计 方法。 （c）内部控制 能够描述和评估信息系统和内部控制，以识别和交流控制风险及其潜在后果 给实体管理层，并提出适当的建议以减轻这些风险。 （d）审计证据 审计结论需要得到足够和适当的审计证据的支持。了解审计证据的各种类型 和来源的可靠性，并详细审查了具体项目的审计。 （e）审查和报告 在外部审计结束时，审计员需要考虑持续经营的概念和随后可能对财务报表 产生影响的事件。我们也期待在书面陈述管理提供审计证据，并考虑对账户的任 何纠正错误的影响。 英文简介 The purpose of the F8 syllabus is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of
the professional regulatory framework.The syllabus is divided into five main sections. (a)Audit framework and regulation The syllabus introduces the concept of assurance engagements,such as the exteral audit and the different levels of assurance that can be provided.You need to understand the purpose of an extemal audit and the respective roles of auditors and management.This part of the syllabus also explains the importance of good corporate govemance within an entity.The regulatory framework is also explained,as well as the key area of professional ethics. (b)Planning and risk assessment Planning and risk assessment are key stages of the extemal audit because it is the information and knowledge gained at this time that determine the audit approach to take.We also develop further the concept of materiality which was introduced briefly in the first part of the syllabus. (c)Internal control In this part of the syllabus you need to be able to describe and evaluate information systems and interal controls to identify and communicate control risks and their potential consequences to the entity's management.making appropriate recommendations to mitigate those risks.We cover key areas of purchases,sales, payroll,inventory,cash and non-current assets. (d)Audit evidence Audit conclusions need to be supported by sufficient and appropriate audit evidence.This area of the syllabus assesses the reliability of various types and sources of audit evidence and also examines in detail the audit of specific items(non-current assets,inventory,receivables,bank and cash and payables). (e)Review and reporting Towards the end of an exteral audit,the auditor needs to consider the concept of going concem and subsequent events which could impact on the financial statements. We also look at the audit evidence provided by written representations from management and consider the impact of any uncorrected misstatements on the
the professional regulatory framework. The syllabus is divided into five main sections. (a) Audit framework and regulation The syllabus introduces the concept of assurance engagements, such as the external audit and the different levels of assurance that can be provided. You need to understand the purpose of an external audit and the respective roles of auditors and management. This part of the syllabus also explains the importance of good corporate governance within an entity. The regulatory framework is also explained, as well as the key area of professional ethics. (b) Planning and risk assessment Planning and risk assessment are key stages of the external audit because it is the information and knowledge gained at this time that determine the audit approach to take. We also develop further the concept of materiality which was introduced briefly in the first part of the syllabus. (c) Internal control In this part of the syllabus you need to be able to describe and evaluate information systems and internal controls to identify and communicate control risks and their potential consequences to the entity's management, making appropriate recommendations to mitigate those risks. We cover key areas of purchases, sales, payroll, inventory, cash and non-current assets. (d) Audit evidence Audit conclusions need to be supported by sufficient and appropriate audit evidence. This area of the syllabus assesses the reliability of various types and sources of audit evidence and also examines in detail the audit of specific items (non-current assets, inventory, receivables, bank and cash and payables). (e) Review and reporting Towards the end of an external audit, the auditor needs to consider the concept of going concern and subsequent events which could impact on the financial statements. We also look at the audit evidence provided by written representations from management and consider the impact of any uncorrected misstatements on the
accounts. 三、课程性质与教学目的 F8 builds on the knowledge and understanding gained from Paper F3 Financial Accounting.You must possess good technical knowledge of audit and financial reporting but one of the key skills youwill need is to be able to apply your knowledge to the question. Section A of the exam will consist of multiple choice questions.These questions can cover any part of thesyllabus,so it is important to gain a precise knowledge of each of the syllabus areas Section B of the exam will comprise four 10-mark written questions and two 20-mark questions.It isimportant to read the question requirements carefully and make sure that you answer the question setAnother important skill you will need is to be able to explain key ideas,techniques or approaches Explaining means providing simple definitions and including the reasons why these approaches have been developed.Your explanations need to be clearly focused on the particular scenario in the question 四、教学内容及要求 第一章Chapter 1 Audit and other assurance engagements (一)目的与要求 1.In the first section of this chapter we consider why there is a need for assurance in relation to financial and non-financial information.The main reason an assurance service such as an extemal audit is required is the fact that the ownership and management of a company are not necessarily one and the same 2.In Section 2 we introduce the concepts of agency,accountability and stewardship and consider reporting as a means of communication to the different stakeholders who are interested in the financial statements of the company.It is importantto understand what other assurance services exist in addition to the extemal audit and these services are discussed 3.in Section 3.The key assurance services which the F8 syllabus concentrates on are the extemal audit(statutory and non-statutory).review engagements and intemal audit
accounts. 三、课程性质与教学目的 F8 builds on the knowledge and understanding gained from Paper F3 Financial Accounting.You must possess good technical knowledge of audit and financial reporting but one of the key skills youwill need is to be able to apply your knowledge to the question. Section A of the exam will consist of multiple choice questions. These questions can cover any part of thesyllabus, so it is important to gain a precise knowledge of each of the syllabus areas. Section B of the exam will comprise four 10-mark written questions and two 20-mark questions. It isimportant to read the question requirements carefully and make sure that you answer the question set.Another important skill you will need is to be able to explain key ideas, techniques or approaches. Explaining means providing simple definitions and including the reasons why these approaches have been developed. Your explanations need to be clearly focused on the particular scenario in the question 四、教学内容及要求 第一章 Chapter 1 Audit and other assurance engagements （一）目的与要求 1.In the first section of this chapter we consider why there is a need for assurance in relation to financial and non-financial information. The main reason an assurance service such as an external audit is required is the fact that the ownership and management of a company are not necessarily one and the same. 2.In Section 2 we introduce the concepts of agency, accountability and stewardship and consider reporting as a means of communication to the different stakeholders who are interested in the financial statements of the company. It is important to understand what other assurance services exist in addition to the external audit and these services are discussed 3. in Section 3. The key assurance services which the F8 syllabus concentrates on are the external audit (statutory and non-statutory), review engagements and internal audit
assignments.The effect of audits and reviews is that the stakeholders of an entity are given a level of assurance as to the quality of the information in the accounts.The degrees of assurance provided by external audits and other engagements are discussed 4.in Section 4.The remainder of the Study Text builds on the themes introduced in this chapter. (二)教学内容 第-节Objective of extemal audi 1.Statutory and non-statutory audits 2.Statutory and non-statutory audits 3.Advantages of the non-statutory audit 第二节Accountability,stewardship and agency 1.The nature and development of audit and other assurance engagements 2.Elements of an assurance engagement 3.Objectives of an assurance engagement 第三节Types of assurance services 1 Other assurance engagements 2.Types of review engagemen (三)思考与实践 1 What level of assurance is provided by a review engagement? Answer:Negative assurance 2 Which of the following assurance engagements provides the highest level of assurance? Answer:An extemal audit provides the higher level of assurance,since a positive opinion is used to provide reasonable assurance that the financial statements are not materially misstated.The negative assurance given in a review engagement is a lower level of assurance,since the practitioner only states that nothing has come to their attention that indicates that the financial information is materially misstated 3 What are the five elements of an assurance engagement? (a)A three party relationship.The three parties are the intended user,the responsible party and the practitioner
assignments. The effect of audits and reviews is that the stakeholders of an entity are given a level of assurance as to the quality of the information in the accounts. The degrees of assurance provided by external audits and other engagements are discussed 4.in Section 4.The remainder of the Study Text builds on the themes introduced in this chapter. （二）教学内容 第一节 Objective of external audit 1．Statutory and non-statutory audits 2．Statutory and non-statutory audits 3．Advantages of the non-statutory audit 第二节 Accountability, stewardship and agency 1．The nature and development of audit and other assurance engagements 2．Elements of an assurance engagement 3. Objectives of an assurance engagement 第三节 Types of assurance services 1 Other assurance engagements 2.Types of review engagemen （三）思考与实践 1 What level of assurance is provided by a review engagement? Answer: Negative assurance 2 Which of the following assurance engagements provides the highest level of assurance? Answer: An external audit provides the higher level of assurance, since a positive opinion is used to provide reasonable assurance that the financial statements are not materially misstated. The negative assurance given in a review engagement is a lower level of assurance, since the practitioner only states that nothing has come to their attention that indicates that the financial information is materially misstated. 3 What are the five elements of an assurance engagement? (a) A three party relationship. The three parties are the intended user, the responsible party and the practitioner
(b)A subject matter.This is the data to be evaluated that has been prepared by the responsible party.It can take many forms,including financial performance (eg historical financial information),nonfinancial performance (eg key performance indicators),processes(eg internal control)and behaviour (eg compliance with laws and regulations). (c)Suitable criteria.The subject matter is evaluated or measured against criteria in order to reach an opinion. (d)Evidence.Sufficient appropriate evidence needs to be gathered to support the required level of assurance (e)An assurance report.A written report containing the practitioner's opinion is issued to the intended user,in the form appropriate to a reasonable assurance engagement or a limited assurance engagement. (四)教学方法与手段 课堂讲授、多媒体教学 第二章Statutory audit and regulation (一)目的与要求 This chapter describes the aims and objectives of the statutory audit and theregulatory environment within which it takes place.The regulatory framework for auditors discussed in this chapter and theregulation of auditors by bodies such as the ACCA are very importantThis chapter considers in detail the regulatory aspects of the appointmentremoval and resignation of auditors.It ends with an examination of International Standards on Auditing whichauditors must comply with when carrying out an extemal audit. (二)教学内容 Objective of statutory audits and the audit opinion 1The statutory audit opinion 2Small company audit exemption 3Auditor rights and duties 第二节Appointment,.removal and resignation of auditors 1 Appointment
(b) A subject matter. This is the data to be evaluated that has been prepared by the responsible party. It can take many forms, including financial performance (eg historical financial information), nonfinancial performance (eg key performance indicators), processes (eg internal control) and behaviour (eg compliance with laws and regulations). (c) Suitable criteria. The subject matter is evaluated or measured against criteria in order to reach an opinion. (d) Evidence. Sufficient appropriate evidence needs to be gathered to support the required level of assurance. (e) An assurance report. A written report containing the practitioner's opinion is issued to the intended user, in the form appropriate to a reasonable assurance engagement or a limited assurance engagement. （四）教学方法与手段 课堂讲授、多媒体教学 第二章 Statutory audit and regulation （一）目的与要求 This chapter describes the aims and objectives of the statutory audit and theregulatory environment within which it takes place.The regulatory framework for auditors discussed in this chapter and theregulation of auditors by bodies such as the ACCA are very important.This chapter considers in detail the regulatory aspects of the appointment,removal and resignation of auditors.It ends with an examination of International Standards on Auditing whichauditors must comply with when carrying out an external audit. （二）教学内容 第一节 Objective of statutory audits and the audit opinion 1 The statutory audit opinion 2 Small company audit exemption 3 Auditor rights and duties 第二节 Appointment, removal and resignation of auditors 1 Appointment
2.Remuneration 3.Resignation and removal 第三节Regulation of auditors 1National level 2EUmember states 3International level (三)思考与实践 1.What is the function of IFAC? Answer:The function of IFAC is to initiate,co-ordinate and guide efforts to achieve international technical,ethical and educational pronouncements for the accountancy profession. (四)教学方法与手段 课堂讲授、多煤体教学 第三章Corporate governance (一)目的与要求 The concept of corporate govemance was introduced in Chapter 1.In this chapter we will look at the codes of practice that have been put in place to ensure that companies are well managed and controlled.The UK Corporate Govemance Code is an internationally recognised code which we will use as an example of a code of best practice.The audit carried out by the extemal auditors is a very important part of corporate govemance,as it is an independent check on what the directors are reporting to the shareholders.Auditors of all kinds have most contact with the audit committee,a subcommittee of the board of directors.Extemal auditors liaise with the audit committee over the audit,and interal auditors will report their findings about interal control effectiveness to it We shall look at audit committees in Section 2 and intemal control effectiveness in Section 3.We end this chapter with a consideration of the importance of auditors communicating with those charged with governance in an entity.ISA 260 Communication with those charged with governance provides guidance for auditors in this respect （二)教学内容
2.Remuneration 3.Resignation and removal 第三节 Regulation of auditors 1 National level 2 EU member states 3 International level （三）思考与实践 1.What is the function of IFAC? Answer：The function of IFAC is to initiate, co-ordinate and guide efforts to achieve international technical, ethical and educational pronouncements for the accountancy profession. （四）教学方法与手段 课堂讲授、多媒体教学 第三章 Corporate governance （一）目的与要求 The concept of corporate governance was introduced in Chapter 1. In this chapter we will look at the codes of practice that have been put in place to ensure that companies are well managed and controlled. The UK Corporate Governance Code is an internationally recognised code which we will use as an example of a code of best practice. The audit carried out by the external auditors is a very important part of corporate governance, as it is an independent check on what the directors are reporting to the shareholders. Auditors of all kinds have most contact with the audit committee, a subcommittee of the board of directors. External auditors liaise with the audit committee over the audit, and internal auditors will report their findings about internal control effectiveness to it. We shall look at audit committees in Section 2 and internal control effectiveness in Section 3. We end this chapter with a consideration of the importance of auditors communicating with those charged with governance in an entity. ISA 260 Communication with those charged with governance provides guidance for auditors in this respect. （二）教学内容
第一节Codes of corporate governance 1.The importance of corporate governance 2 OECD Principles of Corporate Governance 3The UK Corporate Governance Code 第二节Audit committees 1 Role and function ofaudit committees 2 Relationship with the board 3 Drawbacks of audit committees 第三节Communication with those charged with governance 1 Importance of intemal control and risk management 2 Directors responsibilities for intemal control 3Auditors'responsibilities for interal contro (三)思考与实践 Why are intemal controls important in a company?Intemational Standards on Auditing Answer:Intemal controls contribute to:Safeguarding company assets Preventing and detecting fraud Safeguarding the shareholder's investment (四)教学方法与手段 课堂讲授、多媒体教学 第四章Professional ethics and quality control procedures (一)目的与要求 we looked at some of the regulations surrounding the extemal audit.Here we look at the ethical requirements of the RSBs,specifically the ACCA's Code of ethics and conduct,which is based on the IESBA's Code of ethics for professional accountants.The ethical matters covered in this chapter are very important.They could arise in almost every type of exam question and you must be able to apply the ACCA's guidance on ethical matters to any given situation,but remember that common sense is usually a good guide.First we examine the five fundamental principles of professional ethics as defined in the ACCA's Code of ethics and conduct
第一节 Codes of corporate governance 1.The importance of corporate governance 2 OECD Principles of Corporate Governance 3 The UK Corporate Governance Code 第二节 Audit committees 1 Role and function of audit committees 2 Relationship with the board 3 Drawbacks of audit committees 第三节 Communication with those charged with governance 1 Importance of internal control and risk management 2 Directors' responsibilities for internal control 3 Auditors' responsibilities for internal control （三）思考与实践 Why are internal controls important in a company? International Standards on Auditing Answer：Internal controls contribute to: Safeguarding company assets Preventing and detecting fraud Safeguarding the shareholder's investment （四）教学方法与手段 课堂讲授、多媒体教学 第四章 Professional ethics and quality control procedures （一）目的与要求 we looked at some of the regulations surrounding the external audit. Here we look at the ethical requirements of the RSBs, specifically the ACCA's Code of ethics and conduct, which is based on the IESBA's Code of ethics for professional accountants. The ethical matters covered in this chapter are very important. They could arise in almost every type of exam question and you must be able to apply the ACCA's guidance on ethical matters to any given situation, but remember that common sense is usually a good guide. First we examine the five fundamental principles of professional ethics as defined in the ACCA's Code of ethics and conduct
We then look at the five main threats to compliance with these principles and the sorts of safeguards that can be put in place to mitigate these threats.Sections 2 and 3 of this chapter are concerned with obtaining audit. (二)教学内容 Fundamental principles of professional ethics 1.The fundamental principles 2.Obligatory disclosure 3.Voluntary disclosure 第二节Threats to independence and objectivity Self-interest 2 Self-review threat 3 Advocacy threat 第三节Conflicts of interest 1 Conflicts between members'and clients'interests 2 Conflicts between the interests of different clients 3.Enforcement mechanisms (三)思考与实践 1.Match each ethical principle to the correct definition. (a)Integrity (b)Objectivity (c)Professional competence and due care (d)Confidentiality (e)Professional behavior (i)Not allow bias,conflicts of interest or undue influence of others to override professional or business judgements (ii)Have a continuing duty to maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional service based on current developments in practice,legislation and techniques.Act diligently and in accordance with applicable technical and professional standards when providing professional services
We then look at the five main threats to compliance with these principles and the sorts of safeguards that can be put in place to mitigate these threats. Sections 2 and 3 of this chapter are concerned with obtaining audit. （二）教学内容 第一节 Fundamental principles of professional ethics 1.The fundamental principles 2.Obligatory disclosure 3. Voluntary disclosure 第二节 Threats to independence and objectivity 1 Self-interest 2 Self-review threat 3 Advocacy threat 第三节 Conflicts of interest 1 Conflicts between members' and clients' interests 2 Conflicts between the interests of different clients 3.Enforcement mechanisms （三）思考与实践 1.Match each ethical principle to the correct definition. (a) Integrity (b) Objectivity (c) Professional competence and due care (d) Confidentiality (e) Professional behavior (i) Not allow bias, conflicts of interest or undue influence of others to override professional or business judgements (ii) Have a continuing duty to maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques. Act diligently and in accordance with applicable technical and professional standards when providing professional services
(iii)Be straightforward and honest in all business and professional relationships. (iv)Comply with relevant laws and regulations and avoid any action that discredits the profession (v)Respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper or specific authority or unless there is a legal or professional right or duty to disclose.Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of members or third parties Answer: (a)(m (b)( (©（间 (d)(w) (e)(iv) (四)教学方法与手段 课堂讲授、多媒体教学 第五章Internalaudit (一)目的与要求 Intemal audit is a function established by management to assist in corporate goverance by assessing interal controls and helping in risk management.It can be a department of employees or can be outsourced to expert service providers.Interal auditing is different from extemal auditing.although the techniques used by both are very similar.While the techniques used may be similar,the focus and reasons behind the audit are different Various assurance assignments may be undertaken by intemnal auditors and these are outlined in Section 4.The role of internal audit with regard to fraud is also discussed briefly.The chapter ends with a consideration of outsourcing the intemal audit function-this is very common in the real world and we discuss the potential benefits and drawbacks of doing so
(iii) Be straightforward and honest in all business and professional relationships. (iv) Comply with relevant laws and regulations and avoid any action that discredits the profession. (v) Respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper or specific authority or unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of members or third parties. Answer： (a) (iii) (b) (i) (c) (ii) (d) (v) (e) (iv) （四）教学方法与手段 课堂讲授、多媒体教学 第五章 Internal audit （一）目的与要求 Internal audit is a function established by management to assist in corporate governance by assessing internal controls and helping in risk management. It can be a department of employees or can be outsourced to expert service providers. Internal auditing is different from external auditing, although the techniques used by both are very similar. While the techniques used may be similar, the focus and reasons behind the audit are different.Various assurance assignments may be undertaken by internal auditors and these are outlined in Section 4. The role of internal audit with regard to fraud is also discussed briefly. The chapter ends with a consideration of outsourcing the internal audit function– this is very common in the real world and we discuss the potential benefits and drawbacks of doing so
(二)教学内容 第-节Intemnal audit and corporate govemance I Introduction 2 Internal audit and corporate governance 3Assessing the need for interal audit Distinction between intemal and extemal audit June 09,June 12,Specimen Exam 1.egulation of internal auditors 2.Limitations of the internal audit function 3.Financial audits 第三节Scope of the internal audit function 1 Business risk 2 The role of internal audit 3 Responsibility for fraud and error 第四节Scope of the internal audit function 1 Value for money audits 2 Information technology audits 3 Best value audits (三)思考与实践 IName three key differences between interal and external audit Answer: (1)External auditors report to members,internal auditors report to directors. (2)Extemal auditors report on financial statements,interal auditors report on systems,controls and risks (3)External auditors are independent of the company,intemal auditors are often employed by it. (四)教学方法与手段 课堂讲授、多媒体教学 第六章Risk assessment (一)目的与要求 This chapter covers the aspects of the external audit which will be considered at
（二）教学内容 第一节 Internal audit and corporate governance 1 Introduction 2 Internal audit and corporate governance 3 Assessing the need for internal audit 第二节 Distinction between internal and external audit June 09, June 12, Specimen Exam 1.egulation of internal auditors 2. Limitations of the internal audit function 3.Financial audits 第三节 Scope of the internal audit function 1 Business risk 2 The role of internal audit 3 Responsibility for fraud and error 第四节 Scope of the internal audit function 1 Value for money audits 2 Information technology audits 3 Best value audits （三）思考与实践 1Name three key differences between internal and external audit. Answer： (1) External auditors report to members, internal auditors report to directors. (2) External auditors report on financial statements, internal auditors report on systems, controls and risks. (3) External auditors are independent of the company, internal auditors are often employed by it. （四）教学方法与手段 课堂讲授、多媒体教学 第六章 Risk assessment （一）目的与要求 This chapter covers the aspects of the external audit which will be considered at