B72-大学教育-金融企业会计-期末考试-审计学(F8英文) -.pdf

《审计学(F8英文)》

标准答案及评分标准

课程号：31130284E课序号：01开课单位：会计学院

命题人：祁渊排版人：祁渊审题人：

题号一二三四五六七总分

题分20203030100

得分

评阅人

一、选择题（本类题共10小题，每小题2分，共计20分）
a.b.c.d.efg.h.i.j.
1)3)1)4)1)4)1)2)3)4)

二、问答题（本类题共2小题，每小题10分，共计20分）
a.Explainwhyitisimportantthatauditorscommunicatethroughouttheauditwiththosecharged
withgovernance;anddescribeTHREEexamplesofmattersthattheauditorsmaycommunicateto
thosechargedwithgovernance.(10marks)

(a)(i)Importanceofreportingtothosechargedwithgovernance

(1)Itassiststheauditorandthosechargedwithgovernanceinunderstandingmattersrelatedtothe
audit,andindevelopingaconstructiveworkingrelationship.Thisrelationshipisdevelopedwhile
maintainingtheauditor’sindependenceandobjectivity.（2分）

(2)Ithelpstheauditorinobtaining,fromthosechargedwithgovernance,informationrelevanttothe
audit.Forexample,thosechargedwithgovernancemayassisttheauditorinunderstandingthe
entityanditsenvironment,inidentifyingappropriatesourcesofauditevidenceandinproviding
informationaboutspecifictransactionsorevents.（2分）

(3)Ithelpsthosechargedwithgovernanceinfulfillingtheirresponsibilitytooverseethefinancial
reportingprocess,therebyreducingtherisksofmaterialmisstatementofthefinancialstatements.

(ii)Matterstobecommunicatedtothosechargedwithgovernance

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管理会计标准答案及评分标准
–Theauditor’sresponsibilitieswithregardstoprovidinganopiniononthefinancialstatementsand
thattheyhavecarriedouttheirworkinaccordancewithInternationalStandardsonAuditing.（2
分）

–Theauditorshouldexplaintheplannedapproachtotheauditaswellastheaudittimetable.（2分）

–Anykeyauditrisksidentifiedduringtheplanningstageshouldbecommunicated.（2分）

–Inaddition,anysignificantdifficultiesencounteredduringtheauditshouldbecommunicated.

–Alsosignificantmattersarisingduringtheaudit,aswellassignificantaccountingadjustments.

–Duringtheauditanysignificantdeficienciesintheinternalcontrolsystemidentifiedshouldbe
communicatedinwritingorverbally.

–Thosechargedwithgovernanceshouldbenotifiedofanywrittenrepresentationsrequiredbythe
auditor.

–Other