Treatment of misstatements （錯(cuò)報(bào)的處理）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
時(shí)間如流水，轉(zhuǎn)眼即逝，ACCA備考的時(shí)間已經(jīng)不多了，大家一定要抓緊時(shí)間學(xué)習(xí)哦，為此東奧小編為大家準(zhǔn)備了ACCA考試AA科目知識(shí)點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Treatment of misstatements 錯(cuò)報(bào)的處理
【知識(shí)點(diǎn)】
Treatment of misstatements 錯(cuò)報(bào)的處理
Treatment of misstatements
·ISA 450 Evaluation of misstatements identified during the audit requires the auditor to:
Accumulate misstatement identified during the audit.
Communicate all misstatements accumulated during the audit, unless clearly trivial, with the appropriate level of management on a timely basis.
Request management for correction.
·If management refuses, the auditor must:
Establish the reasons.
Consider this when evaluating whether the FS as a whole are free from material misstatements.
Note:
The ISA distinguishes between:
Factual misstatements: misstatements about which there is no doubt.
Judgmental misstatements: misstatements arising from management's judgement concerning recognition, measurement, presentation, and disclosure or accounting policies.
Projected misstatements: the auditor's best estimate of misstatements arising from sampling populations.
陽光總在風(fēng)雨后，要相信有彩虹。希望大家能夠堅(jiān)持備考，用心學(xué)習(xí)，多讀多看，爭(zhēng)取順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)班第74講
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