審計(jì)師在欺詐方面的責(zé)任是什么_2024年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：牛美琪2024-06-14 09:53:04

青年應(yīng)當(dāng)有朝氣，敢作為。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量很高。想要報(bào)名的同學(xué)們請(qǐng)?zhí)崆爸贫▊淇加?jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Auditor’s responsibility relating to fraud（審計(jì)師在欺詐方面的責(zé)任）相關(guān)知識(shí)點(diǎn)，同學(xué)們一起來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Auditor’s responsibility relating to fraud-審計(jì)師在欺詐方面的責(zé)任

【知識(shí)點(diǎn)】

Auditor’s responsibility relating to fraud-審計(jì)師在欺詐方面的責(zé)任

The auditor must conduct an audit in accordance with ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and are responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.

Procedures to fulfil the responsibility:

? In order to fulfil this responsibility, the auditor is required to identify and assess the risks of material misstatement of the financial statements due to fraud.

? They need to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses.

? When obtaining reasonable assurance, the auditor is responsible for maintaining professional scepticism throughout the audit, considering the potential for management override of controls and recognising the fact that audit procedures which are effective in detecting error may not be effective in detecting fraud.

? To ensure that the whole engagement team is aware of the risks and responsibilities for fraud and error, ISAs require that a discussion is held within the team. For members not present at the meeting, the audit engagement partner should determine which matters are to be communicated to them.

機(jī)會(huì)只對(duì)進(jìn)取有為的人開(kāi)放，庸人永遠(yuǎn)無(wú)法光顧。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2024年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自Ivan Yang老師23年基礎(chǔ)精修班第17講

（本文為東奧會(huì)計(jì)在線(xiàn)原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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