2013 S2

1212qwe

书已经看了一边, 觉得没学到什么...  不容易啊  千万别栽到这个上啊  还是觉得开个讨论组学的快.
大家有这学期学 AAA 的吗? 大家一起努力把这门 拿下 OK 了
或者是前辈 指点一下 难点 考试和SAT的题类似吗? 十分感谢

本人觉得书上的case study 好多, 考试也是给个case 之后搞几题做吗?

1212qwe

讨论啦

wei5566

10.8
the assurance engagements other than audits or reviews of historical financial information

the auditor need express an opinion for the above assurance engagement, or just conclusion ?

1212qwe

我现在还在看Module 9 呢， 我看看在回帖啊

1212qwe

这Module 9 讲的是屎啊 太乱了

haytung

wei5566 发表于 2013-9-9 20:11
10.8
the assurance engagements other than audits or reviews of historical financial information

要睇番audit 什麼.

如 audit non-financial information,  can be reasonable / limited.

systems & processes  reasonable / imited

compliance audits - express audit opinion

只有 Agreed-upon procedures, compilation of Financial information, preparation of tax returns, consulting engagement, comfort letter engagament.  all are no assurance.

wei5566

wei5566 发表于 2013-9-9 20:11
10.8
the assurance engagements other than audits or reviews of historical financial information

answer from online:

The auditor needs to express a conclusion.

The objective of an assurance engagement is for an auditor 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 evaluation or measurement of a subject matter against criteria. The outcome of the engagement is to provide a written assurance report. Per SG 10.6, there is a greater variety in the issued assurance report for non-financial information than for a financial statement audit.

SG 10.16, point 6 states that the practitioner is required to conclude whether sufficient appropriate evidence has been obtained to support their conclusion.


但，我还是不明白，既然在  other than audits or reviews of historical financial information 审计只能 conclusion，为何在
书本 M10 很多地方都出现 opinion，比如：

10.11 Key Point 下
the auditor is not in a position to express an OPINION as to whether the results shown in the prospective financial information will be achieved.

为何这地方不写  the auditor is not in a position to express a CONCLUSION ....

很 confuse 呀

wei5566

haytung 发表于 2013-9-11 12:23
要睇番audit 什麼.

如 audit non-financial information,  can be reasonable / limited.

这兩句有矛盾吧？

compliance audits - express audit opinion

只有 Agreed-upon procedures, compilation of Financial information, ...  all are no assurance

haytung

wei5566 发表于 2013-9-12 13:27
这兩句有矛盾吧？

compliance audits - express audit opinion

compliance audit 同 compilation of FI 唔同.

compliance audit 是審查公司/ 機構是否跟隨 law or regulation .  

所以要 express audit opinion.  

Compilation 是 編輯 financial statemnet , using accounting expertise rathan tahn auditing .
唔需要 opinion.

wei5566

haytung 发表于 2013-9-12 13:46
compliance audit 同 compilation of FI 唔同.

compliance audit 是審查公司/ 機構是否跟隨 law or reg ...

很暈呀  

compliance audit 書本哪呀？

haytung

wei5566 发表于 2013-9-12 14:01
很暈呀   

compliance audit 書本哪呀？

p.10.38 第一段已經講 express an opinion on whether an entity has complied with specific requirements..........



你留意張圖.

wei5566

haytung 发表于 2013-9-12 14:09
p.10.38 第一段已經講 express an opinion on whether an entity has complied with specific requiremen ...

現在有點明白了

是否說，除了 Behaviour Audit  auditor m需 express an opinion 外，PFI, non-financial information 就是 express an conclusion

System & process 呢？ conclusion ?

haytung

wei5566 发表于 2013-9-12 14:50
現在有點明白了

是否說，除了 Behaviour Audit  auditor m需 express an opinion 外，PFI, non-financia ...

reasonable / limited assurance

wei5566

haytung 发表于 2013-9-12 15:09
reasonable / limited assurance

還是一知半解呀 ～～～
糾結中在進行 。。。

Louis66

看的好晕 PASSCARD进行中

haytung

我想你以為 conclusion 同 opinion 係兩樣唔同的野.  其實應該係同一樣野.
你睇番 書 m1. p. 1.21 assurance report.  

The pracititioner needs to provide 'a written report containing a conclusion that conveys the assurance obtained about the subject matter information .

the conclusion in a positive form. for example ' in our opinion.........  

haytung

答左啦

SG 10.11: The discussion centres around prospective financial information (future) as opposed to historical financial information.

An opinion is a view formed by the auditor on the financial statements based on the evidence that has been collated. From Module 1, the objective of an audit of financial statements is to enable the auditor to express an opinion and the objective of a review engagement is to enable the auditor to express a conclusion.

As an assurance engagement, and as prospective financial information is deemed to be financial information, an opinion is expressed. However, the practitioner will not be in a position to express an opinion as to whether the results shown (forecasts/projections) will actually be achieved.

SG 10.38: For compliance audits, auditors are required to express an opinion on whether an entity has complied with specific requirements.

1212qwe

xiaoxi8413

assurance engagement 到底怎么理解

haytung

xiaoxi8413 发表于 2013-9-13 13:54
assurance engagement 到底怎么理解

assurance engagement 鉴证业务

即 financial report 以外的 其他服務

911110000

xiaoxi8413 发表于 2013-9-13 13:54
assurance engagement 到底怎么理解

assurance 类似 保证，鉴定
engagement 类似于 合同

assurance engagement 类似于 accounting firm和client 签订了一个合同，firm 根据客户的需要写一个类似鉴定书 保证书的东西

auditing 和 review service 都是assurance 服务的种类



http://en.wikipedia.org/wiki/Assurance_services

911110000

wei5566 发表于 2013-9-12 01:12
answer from online:

The auditor needs to express a conclusion.

个人理解 audit 产生的结果是 option  EXPRESS A POSITIVE OPINION
review 产生的结果是 conclusion  EXPRESS A NEGATIVE CONCLUSION

AGREED UPON PROCEDURES - DO NOT EXPRESS AN OPINION OR CONCLUSION-provide only factual findings

但是好像在新西兰 conclusion 和 option 指的是一个意思。教程是按照IS写的，感觉不用较真吧

haytung

911110000 发表于 2013-9-15 21:08
个人理解 audit 产生的结果是 option  EXPRESS A POSITIVE OPINION
review 产生的结果是 conclusion  EX ...

但重有其他的 report 都有分 conclusion 同 opinion.  

師兄指教下 ~~~

xiaoxi8413

谢谢楼上几位的解释

911110000

haytung 发表于 2013-9-16 12:00
但重有其他的 report 都有分 conclusion 同 opinion.   

師兄指教下 ~~~

no idea

I will ignore the different between "conclusion" or "opinion"

Q: Under ASAE 3100 Compliance Engagements (ASAE 3100), the practitioner can provide either a reasonable or limited assurance. Does this mean that under the former, the practitioner will provide an opinion while in the latter, the report will include a conclusion?

A: No, ‘conclusion’ is the term used in Australia under ASAE 3100 and ‘opinion’ is the term used in New Zealand under SAE 3100 Compliance Engagements (SAE 3100).
Under ASAE 3100 para. 80(k) and SAE 3100 para. 50(l), the practitioner’s conclusion/opinion in a reasonable assurance engagement is expressed in the positive form, and in a limited assurance engagement, the conclusion/opinion is expressed in the negative form. Appendix 1 of ASAE 3100 and the Appendix of SAE 3100 provide examples of the different reports

haytung

911110000 发表于 2013-9-16 13:23
no idea

I will ignore the different between "conclusion" or "opinion"

嘩, 師兄 你好熟識呀.

haytung

911110000 发表于 2013-9-15 21:04
assurance 类似 保证，鉴定
engagement 类似于 合同

師兄 是否已經考完 AAA, 比多些意見, 那些地方要多注意呢 ???

1212qwe

petminmin

點解可以睇得咁快，已經去到 m10

auajian