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ACCA F8考试：Planning本文由高顿ACCA整理发布，转载请注明出处1 ObjectiveThe relevant standard for audit planning is ISA 300 Planning an Audit of Financial Statements.During planning, the auditor's objectives are to:devote appropriate attention to important areas;identify potential problems and resolve on a timely basis;organise and manage the engagement in an effective and efficient way; andassist in assigning appropriate staff to the audit, directing and supervising them then finally reviewing their work.2 ScopePlanning entails developing:an overall audit strategy (using professional judgement and scepticism) which sets the scope, timing and direction of the audit;a detailed approach (developed from the strategy and again using professional judgement and scepticism) for the nature, timing and extent of audit procedures to reduce audit risk to an acceptable low level—the audit plan; andadequate two-way communication between the auditor and those charged with governance.The engagement partner and other key engagement team members must be involved in planning the audit, including any discussions among other engagement team membersconcerning developing the strategy and plan. The engagement partner must take full responsibility for the audit strategy and plan.3 Planning ActivitiesPlanning activities include:Initial evaluation of the ability to continue to carry out the audit of the client.Considering the effect of a modified audit report, management (weakness) letters and points forward (for attention of next audit) from the prior audit, including an assessment of uncorrected misstatements.Developing the overall audit strategy (scope, timing and direction of the audit).Establishing the resources required including, audit team members, their experience, the use of external experts and time budgets.Developing the detailed audit plan in terms of the nature, timing and extent of audit procedures.Establishing the necessary direction, supervision and review procedures (which will depend on the nature of the audit, the assessed risk of material misstatement and the experience of each audit team member).Changing, as necessary, the audit strategy and the audit plan as the audit progresses.Establishing and maintaining communication with those charged with governance and management.更多ACCA资讯请关注高顿ACCA官网：。
Task 7Audit planning and documentationOverviewOverview(a) Identify and explain the need for, and importance of, planning an audit [2](b) Identify and describe the contents of the overall audit strategy and audit plan [2](c) Explain and describe the relationship between the overall audit strategy and the audit plan [2](d) Explain the difference between interim and final audit [1](e) Describe the purpose of an interim audit, and the procedures likely to be adopted at this stage in the audit[2](f) Describe the impact of the work performed during the interim audit on the final audit [2](g) Explain the need for, and the importance of, audit documentation [1](h) Describe the form and contents of working papers and supporting documentation[2](i) Explain the procedures to ensure safe custody and retention of working papers[1]a) The need for planning 1Form and nature of planningThis is affected by•Size of the entity•Complexity of the audit•Auditor’s experience with the entity •Knowledge of the business •Commercial environment•Method of processing transactions •Reporting requirementsa) The need for planning 2Objectives of planning•Ensuring that appropriate attention is devoted to important areas of the audit •Ensuring that potential problems are identified•Ensuring that the work is completed expeditiously•Proper assignment of work to assistants•Coordination of work done by other auditors and experts; and •Facilitating reviewThe audit strategy and the audit planAudit strategy Audit plan —General strategy—Guidance for development of plan—Instructions to team—Sets out the audit procedures。
ACCAF8备考Tips：审计各阶段及流程详解ACCA F8备考Tips：审计各阶段及流程详解F8(Audit and Assurance)是一门实务性很强的课程，要求大家熟悉审计工作流程，应用会计知识判断被审计单位的财务报告编制过程及结果是否有误。
自2016年9月开始实施的新考试题型包括Section A和Section B两大部分，Section A(Objective Test Cases)共有三道Case，每个Case有五道选择题，每题两分，涉及范围包括大纲的方方面面；Section B共有三道大题，第一题30分，第二题和第三题各自20分，常见的题型包括auditrisk & auditor’s response，internal controldeficiencies/strengths & TOCs，以及substantive procedures等。
大题对大家书面表达的要求比较高，所以理解审计逻辑，勤加练习并学会总结对于大部分没有实务经验的同学们而言非常必要。
我们先来看一下完整的审计工作需要经过哪些阶段，具体又有哪些流程。
上图是完整的审计工作循环，始于engagement letter（业务约定书），终于audit report （审计报告），历经audit planning、auditperformance和completion三个阶段。
1.Beforeaudit process为了签订最开始的engagementletter，审计师在接受业务委托时需要先“自我反省”，看看注册会计师是否符合职业道德准则（Codeof Ethics）的要求，如果有一些情况产生了对独立性（independence）的威胁（具体包括self-interest, self-review, familiarity, advocacy& intimidation threats），则应该考虑适用相对应的保卫措施（常见的safeguards 包括dispose of interests/shares, independent/quality control partner review, remove t he one from the engagementteam等）。
