Audit objectives for tangible non-current assets_2020年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-07-31 16:39:49

俗話說，今日事今日畢。備考ACCA考試的小伙伴們一定要避免拖拉，不要輕易懈怠，按計(jì)劃完成學(xué)習(xí)任務(wù)，積極參與ACCA備考中來。

有形非流動(dòng)資產(chǎn)的審計(jì)目標(biāo)_2020年ACCA考試AA知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Audit objectives for tangible non-current assets有形非流動(dòng)資產(chǎn)的審計(jì)目標(biāo)

【知識(shí)點(diǎn)】

Audit objectives for tangible non-current assets有形非流動(dòng)資產(chǎn)的審計(jì)目標(biāo)

Audit objectives for tangible non-current assets

Assertion	Audit objective
Existence and occurrence	? Additions represent assets acquired in the year.
	? Disposal represent assets sold or scrapped in the year.
	? Recorded assets represent those in use at the year-end.
Completeness	? All additions and disposals that occurred in the year have been recorded.
Completeness	? Balances represent all assets in use at the year-end.
Rights and obligations	? The entity has rights to the assets purchased and those recorded at the year-end.
Accuracy, valuation and allocation	? Non-current assets are correctly stated at cost less accumulated depreciation.
Accuracy, valuation and allocation	? Additions and disposals are correctly recorded.
Classification	? Tangible assets have been recorded in the correct accounts.
Classification	? Expenses which are not of a capital nature are taken to profit or loss.
Presentation	? Disclosures relating to cost, additions and disposals, depreciation policies, useful lives and assets held under finance leases are adequate and in accordance with accounting standards