ACCA考试risk＆response怎么去学习？

ACCA考试的知识点内容有很多，要想更好的掌握确实不是一件简单的事情，学员要想更好的理解并运用ACCA考试的内容，就应该先去学习。那么，ACCA考试risk＆response怎么去学习？

ACCA考试risk＆response的内容相对较多，学员在学习的时候可以根据自己的理解来进行。下面是融跃小编整理的ACCA考试知识点的相关内容：

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一、审计师的难处

1 new client

Risk：不熟悉accounting policy，使detection risk↑

Response：确保有经验的团队；给足够的时间让团队obtain understanding of company and risk of material misstatement

2 审计时间短

Risk：reductions in time of audit will increase detection risk and place additional pressure on the team in obtaining sufficient and appropriate evidence.

Response：①财务总监要确认时间表，如果确定时间减少，则要增加预审（timetable should be confirmed by finance director.If it is to be reduced then consideration should be given to performing an interim audit to reduce the pressure of final audit）；②怀疑态度和警惕

3 系统关账晚于年末

Risk：cut-off（截止日期）may be incorrect and purchase and payables would be over or understated.

Response：审计小组应在年终后对交易进行测试，以确保截止日期正确无误（the audit team should undertake testing of transactions post year end to ensure the cut-off is correct）

二、WIP（在产品）（不确定完成程度）

Risk：If the percentage of completion is not accurate，则存货会被高低估。

Response：①Discuss with management the process they will undertake to assess the percentage completion for work in progress at the year end.②obtain supporting documentation to determine how to calculate the percentage；③Consider whether independent expert is required.④If so，audit team need to assess the competence and capability of the expert.

三、各种漏记错记

1 漏记和错记

Risk：比如使存货被高估

Response：review相关科目+让management remove错的+让management 增加test to confirm effectiveness of control / ensure completeness and accuracy of data/ensure correctly record+重算金额

2 账没有人对，使payable被低估

（比如应付账款会计离职，导致supplier statement和payable ledger没人对）

Risk：payable被低估，影响年底

Response：①test应付账款，perform供应商账单，特别注意应付账款完整性（audit team should increase their testing on trade payables at the year end, including performing supplier statement reconciliations, with a particular focus on completeness of trade payables）；②review不寻常的项目（review of this reconciliation with a focus on any unusual reconciling items.）

今天的分享就到这里，如果对2021年ACCA备考、报名、课程需求、资料等还有需要或不清楚的问题添加老师微信rongyuejiaoyu。