本文概括了考生在F8和P7中必須寫出正確審計程序的細節(jié)的重要性。

August 2017

在F8和P7中一個最常見的問題就是建議執(zhí)行適當?shù)膶徲嫵绦?。在這兩門考試中，都會給出一個情形，其中會有一個或者多個特殊的問題，審計程序也應該集中在這些問題上。

F8和P7的考官都評論說，考生都喜歡機械的、死記硬背的把審計程序全部羅列出來，而不是根據(jù)案例情形中給出的問題去具體分析，所以這樣機械的羅列是沒有分數(shù)的。

2016年9月的考官報告有一段寫到：“考生必須努力地去理解這個實證性程序，機械的背誦是不能換來考試的成功的——程序必須應用到特定的問題情形中去。”這段話在2016年12月的考官報告里又出現(xiàn)了一次。

要獲得好成績，學生必須能夠建議與被測試的問題或平衡相關的審計程序。此外，程序必須正確描述如何獲得審計證據(jù)以及是為了什么。

2016年9月F8的考試中就有這么一個案例：

Trade payables

The finance director of Spider Spirals Co has informed you that at the year-end the purchase ledger was kept open for one week longer than normal as a large bank transfer and cheque payment run was made on 3 November 20X6.Some purchase invoices were received in this week and were recorded in the 20X6 purchase ledger as well as the payment run made on 3 November.The client’s financial year ended on 31 October 20X6.

這個問題就是要求考生描述審計師應該履行的實質(zhì)性程序，以獲得與此相關的充分和適當?shù)膶徲嬜C據(jù)。

在這種情況下，這個問題涉及截止應交稅款。因此，審計程序應著重于截止測試的認定，確保會計記錄都歸屬于正確的期間。

答案如下：

•Select a sample of purchase invoices received between the period of 1 and 7 November,ascertain through reviewing goods received notes（GRNs）if the goods were received pre or post year end,if post year end,then confirm that they have been excluded from the ledger or follow through to the correcting journal entry.

•Review after date payments;if they relate to the current year then follow through to the purchase ledger or accrual listing to ensure they are recorded in the correct period.

•Obtain supplier statements and reconcile these to the purchase ledger balances,and investigate any reconciling items.

和應收賬款相關的一般審計程序，以及認定層次的測試和本題并不相關，因為沒有針對于題目的具體的事項。

類似的，針對于測試Purchases的審計程序同樣不相關。題目材料的標題‘Trade Payable’已經(jīng)很明確的寫明考察范圍，因此考官要求的應付賬款科目對應的審計程序而不是Purchase賬戶所使用的審計程序，Purchases是在全年都不斷發(fā)生交易的科目。Payables賬戶是年末尚未支付的科目余額。因此，為了檢測年末的應收賬款金額，考生必須關注與在年末發(fā)生的交易事項是否還有尚未支付款項。

在2016年3月和6月F8的考試中也有類似的問題：

An extensive refurbishment that a client had carried out to its restaurants.The refurbishment was financed via a share issue at a premium of$1.6 million.The requirement asked for substantive procedures in respect of:

（i）Property,plant and equipment

（ii）Equity

In（i），relevant procedures would focus on testing the additions of new assets and disposal of the old assets.Any procedures that test existing assets are not relevant as these do not form part of the refurbishment.

In（ii），relevant procedures would focus on the share issue such as confirming the receipt of cash to the bank statements and recalculating the split between ordinary share capital and share premium to be included in the financial statements.Any procedures which once gain focus on the refurbishment itself are not relevant as these were required in part（i）。

總結：

審計程序是審計過程中至關重要的一部分，因為需要獲取足夠、正確的審計證據(jù)來完成在財務報表上的結論。這個在每個審計的考試中都會考到。在F8和P7這兩個不同階段的審計考試中都要求把這個知識點應用到實際案例情形中。所以，最重要的是，考生要有能力去建議與案例情形相關的審計程序，而不是機械把課本上的東西搬到試卷上。

•Paula McGrath,F8 and P7 Content Specialist,Kaplan Publishing

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