更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

ACCA(P1)专业会计师考试复习指导2

来源：高顿网校 2015-03-23

　　Internal audit

　　（1） Internal audit is an appraisal or monitoring activity established by management and directors for the review of the accounting and internal control systems as a service to the entity.

　　（2） Internal audit functions by examining, evaluating and reporting to management and directors on the adequacy and effectiveness of components of the accounting and internal control systems.

　　（3） Internal audit is a management control. It reviews the effectiveness of other controls within a company.

　　（4） The work of audit is varied – from reviewing financial controls through checking compliance with legislation.

　　（5） The internal audit department is normally under the control of a chief internal auditor who reports to the audit committee.

　　（Importance）

　　（1） In some situation, it is a statutory requirement to have internal audit.

　　（2） In some situation, it is required to have internal audit by codes of corporate governance.

　　（3） Internal audit provides an independence check on the control systems in a company.

　　（4） Internal audit is a management control.

　　Auditor independence

　　（1） Internal audit is an independent objective assurance activity.

　　（2） To ensure that the activity is carried out objectivity, the internal auditor must have their independence protected.

　　（3） Independence is assured in part by having an appropriate structure with which internal auditors work.

　　（4） Independence is assured in part by the internal auditor following acceptable ethical and work standards.

　　（5） Internal auditors should be independent of executive management and should not have any involvement in the activities or systems that they audit.

　　（6） The head of internal audit should report directly to a senior director or the audit committee and should have direct access to the chairman of the board of directors, and to the audit committee, and should be accountable to the audit committee.

　　（7） The audit committee should approve the appointment and termination of appointment of the head of internal audit.

　　Threats to auditor independence

　　Conceptual framework）

　　（1） Self-interest threat: Occurs when the audit firm or a member of the audit team could benefit from a financial interest in, or other self-interest conflict with an audit client.

　　（2） Self-review threat: Occurs when the audit firm, or an individual audit team member, is put in a position of reviewing subject matter for which the firm or individual was previously responsible, and which is significant in the context of the audit engagement.

　　（3） Advocacy threat: Occurs when the audit firm, or a member of the audit team, promotes, or may be perceived to promote, an audit client’s position or opinion.

　　（4） Familiarity threat: Occurs when, by virtue of a close relationship with an audit client, its directors, officers or employees, an audit firm or a member of the audit team becomes too sympathetic to the client’s interests.

　　（5） Intimidation threat: Occurs when a member of the audit team may be deterred from acting objectively and exercising professional skepticism by threats, actual or perceived, from the directors, officers or employees of an audit client.

　　（Specific threats）

　　（1） Financial interest in a client. Auditor owns shares in a client company.

　　（2） Loans and guarantees. Auditor loans money to or receives loans from a client company.

　　（3） Close business relationships. Auditor partner is director of a client company.

　　（4） Family and personal relationships. Director’s spouse is director of a client company.

　　（5） Employment with assurance clients. Member of assurance team accepts senior position at a client company.

　　（6） Size of fees. Audit firm has a significant amount of fees derived from one client.

　　（7） Gifts and hospitality. Auditor is provided with a free holiday by the client.

　　（Ethical threats to internal auditor）

　　（1） Pressure from an overbearing supervisor, manager or director, adversely affecting the accountant’s integrity.

　　（2） An auditor might mislead his employer as to the amount of experience

通过ACCA考试实属不易，首先要有执着的精神，其次是不断勤奋的学习，高顿网校为大家提供ACCA题库免费做题，希望助大家一臂之力，查看详情》

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

2015年6月ACCA考试常见问题解析

2015年6月ACCA备考辅导专题　　2014年ACCA考试真题和答案汇总

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。