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假期收收心之一起来学ACCA F8

来源：高顿网校 2015-10-08

　假期归来，还没睡醒？跟着高顿网校小编一起来欢乐学习ACCA之F8吧！ Key definitions in F8 Part A

　　The objective of an audit of financial statements is to enable the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework.

　　An assurance engagement performed by a practitioner will consist of the following elements:

　　(a) A three party relationship. The three parties are the intended user, the responsible party and the practitioner (each party is described in the Key terms box below).

　　(b) A subject matter. This is the data to be evaluated that has been prepared by the responsible party. It can take many forms, including financial performance (eg historical financial information), non-financial performance (eg key performance indicators), processes (eg internal control) and behaviour (eg compliance with laws and regulations).

　　(d) Evidence. Sufficient appropriate evidence needs to be gathered to support the required level of assurance.

　　(e) An assurance report. A written report containing the practitioner's opinion is issued to the intended user, in the form appropriate to a reasonable assurance engagement or a limited assurance engagement.

　　Principles of the UK Corporate Governance Code

　　•Leadership

　　- Every company should be headed by an effective board, which is collectively responsible for the long-term success of the company.

　　- There should be a clear division of responsibilities at the head of the company between the running of the board and the executive responsibility for the running of the company's business. No one individual should have unfettered powers of decision.

　　- The chairman is responsible for leadership of the board and ensuring its effectiveness on all aspects of its role. As part of their role as members of a unitary board, non-executive directors should constructively challenge and help develop proposals on strategy.

　　• Effectiveness

　　- The board and its committees should have the appropriate balance of skills, experience, independence and knowledge of the company to enable them to discharge their respective duties and responsibilities effectively.

　　- There should be a formal, rigorous and transparent procedure for the appointment of new directors to the board.

　　- All directors should be able to allocate sufficient time to the company to discharge their responsibilities effectively.

　　- All directors should receive induction on joining the board and should regularly update and refresh their skills and knowledge.

　　- The board should be supplied in a timely manner with information in a form and of a quality appropriate to enable it to discharge its duties.

　　- The board should undertake a formal and rigorous annual evaluation of its own performance and that of its committees and individual directors.

　　- All directors should be submitted for re-election at regular intervals, subject to continued satisfactory performance.

　　• Accountability

　　- The board should present a balanced and understandable assessment of the company's position and prospects.

　　- The board is responsible for determining the nature and extent of the significant risks it is willing to take in achieving its strategic objectives. The board should maintain sound risk management and internal control systems.

　　- The board should establish formal and transparent arrangements for considering how it should apply the corporate reporting and risk management and internal control principles and for maintaining an appropriate relationship with the company's auditor.

　　• Remuneration

　　- Levels of remuneration should be sufficient to attract, retain and motivate directors of the quality required to run the company successfully, but a company should avoid paying more than is necessary for this purpose. A significant proportion of executive directors' remuneration should be structured so as to link rewards to corporate and individual performance.

　　- There should be a formal and transparent procedure for developing policy on executive remuneration and for fixing the remuneration packages of individual directors. No director should be involved in deciding their own remuneration.

　　• Relations with shareholders

　　- There should be a dialogue with shareholders based on the mutual understanding of objectives. The board as a whole has responsibility for ensuring that a satisfactory dialogue with shareholders takes place.

　　- The board should use the AGM to communicate with investors and to encourage their participation.

　　ACCA CODE OF ETHICS AND CONDUCT

　　• Integrity - being straightforward and honest in all professional and business relationships.

　　• Objectivity - not allowing bias, conflicts of interest or undue influence of others to override professional or business judgements.

　　• Professional Competence and Due Care - to maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques and act diligently and in accordance with applicable technical and professional standards.

　　• Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties.

　　• Professional Behaviour – to comply with relevant laws and regulations and avoid any action that discredits the profession.

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