各位小伙伴注意了，备考已经进入了关键期，现在状态如何啊，今天帮考网为大家分享备考资料：2020年ACCA考试审计与认证业务知识点(6)，一起来看看吧。

【知识点】Audit reporting审计报告

Audit reporting

·The nature of the report will depend on statutory and entity requirements, but it should conform to the criteria in ISA 700: forming an opinion and reporting on FS.

·There may be additional statutory reporting requirements for not-for-profit organizations such as:

√ Value for money audits

√ Regularity audits

√ Performance audits

Extra Knowledge 1

·In the UK, the National Audit Office scrutinises public spending on behalf of the government.

· Part of its remit is to act as the external auditor of the FS of central government departments.

· Its other objective is to carry out value for money audits to help public service managers improve performance and delivery of services.

Extra Knowledge 2

·The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog“.

· GAO examines how taxpayer dollars are spent and provides Congress and federal agencies with objective, reliable information to help the government save money and work more efficiently.

【知识点】Treatment of misstatements 错报的处理

Treatment of misstatements

·ISA 450 Evaluation of misstatements identified during the audit requires the auditor to:

Accumulate misstatement identified during the audit.

Communicate all misstatements accumulated during the audit, unless clearly trivial, with the appropriate level of management on a timely basis.

Request management for correction.

·If management refuses, the auditor must:

Establish the reasons.

Consider this when evaluating whether the FS as a whole are free from material misstatements.

Note:

The ISA distinguishes between:

Factual misstatements: misstatements about which there is no doubt.

Judgmental misstatements: misstatements arising from management\'s judgement concerning recognition, measurement, presentation, and disclosure or accounting policies.

Projected misstatements: the auditor\'s best estimate of misstatements arising from sampling populations.

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