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【知识点】Cut-off截止点

Cut-off

Company might attempt to overstate the liquidity by window dressing such as:

Keeping the cash book open to take credit for remittances actually received after the year end.

Recording cheques paid in the period under review which are not actually dispatched until after the year end.

The auditors should audit cut-off carefully by:

Examining the paying-in slip to ensure that the amounts were actually paid into the bank on or before the period-end date.

Checking whether outstanding cheques were cleared within a reasonable time in the new period. If not, this may indicate that dispatch occurred after the year end.

【知识点】Other assurance engagements其它鉴证业务

Other assurance engagements

Definition of an assurance engagement

An assurance engagement is one in which

• A practitioner aims to obtain sufficient appropriate evidence in order to

• Express a conclusion designed to

• Enhance the degree of confidence of the intended users other than the responsible party

• About the outcome of the measurement or evaluation of an underlying subject matter against criteria

Five basic elements for an assurance engagement

① A three-party relationship

② A subject matter

③ Suitable criteria

④ Evidence

⑤ An assurance report

Types and objectives of assurance engagement

The audit framework defines two types of assurance engagement to be performed:

① Reasonable assurance engagement

② Limited assurance engagement

【知识点】Annual external audit of FS 财务报表的年度外部审计

Annual external audit of FS

It is a type of assurance engagement that is carried out by an independent auditor to give opinion on a set of FS.

Ø It is designed to give a high level of assurance and usually involves a high degree of testing and therefore high costs.

【知识点】Accountability受托责任

Accountability

Accountability is central to the concept of good CG.

The managers of a business are accountable to the owners.

Accountability means people in power can be:

① Held accountable for their actions.

② Required to justify and explain their decisions and actions.

③ Criticized or punished if they have abused their power.

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