Question
What are the five fundamental principles of professional ethics?
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Answer
- Integrity
- Objectivity
- Professional competence and due care
- Confidentiality
- Professional behaviour
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ACCA AA
AA flashcards
102 cards covering key terms, models and exam language.
102 cardsACCAAA
AnswerStrategic choiceExplain the model in your own words.
QuestionWhat does the model help you decide?
Question
What are the five elements of an assurance engagement?
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Answer
- A three-party relationship involving a practitioner, a responsible party and intended users
- Appropriate subject matter
- Suitable criteria
- Sufficient appropriate evidence
- A written assurance report
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Question
What assurance does a reasonable assurance engagement provide?
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Answer
Positive assurance (also known as reasonable assurance)
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Question
What assurance does a limited assurance engagement provide?
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Answer
Negative assurance (also known as limited assurance)
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Question
When would a practitioner NOT be able to express an unmodified conclusion on an assurance engagement?
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Answer
There is a limitation on the scope of the practitioner’s work.
The assertion is not fairly stated or the subject matter information is materially misstated.
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Question
Who sets International Standards on Auditing?
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Answer
International Standards on Auditing are set by the International Auditing and Assurance Standards Board (IAASB) – a board of the International Federation of Accountants (IFAC).
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Question
What is a "statement of circumstances"?
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Answer
A statement of circumstances is a statement that auditors are required to make upon resignation or removal as auditors. It will state whether there are any untoward reasons for their removal or resignation – such as non-cooperation by the directors.
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Question
What TWO provisions support this principle?
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Answer
One of the main principles of the UK Corporate Governance Code is Board Leadership and Company Purpose.
What TWO provisions support this principle?
Every company should be headed by an effective board which is collectively responsible for the long-term success of the company.
All directors must act with integrity, lead by example and promote the desired culture.
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Question
In relation to corporate governance, what does "comply or explain" mean?
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Answer
Listed companies are expected to comply with the corporate governance code and state that they have done so or, if they have not, to explain why not.
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Question
What are the main roles of an audit committee? (Give THREE)
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Answer
? Monitor the integrity of the financial statements
? Review internal financial controls and risk management systems
? Monitor and review the effectiveness of internal audit
? Make recommendations concerning the external auditor (appointment, remuneration, etc)
? Implement policy for engaging the external auditor to supply non-audit services
(Only three asked for)
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Question
What are the FIVE main principles of the UK Corporate Governance Code?
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Answer
Board Leadership and Company Purpose
Division of Responsibilities
Composition, Succession and Evaluation
Audit, Risk and Internal Control
Remuneration
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Question
What committee of the board of directors is responsible for determining directors’ pay?
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Answer
Remuneration committee
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Question
What committee of the board of directors should lead appointments to the board?
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Answer
Nomination committee
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Question
To comply with this, what roles should be separated?
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Answer
One of the main principles of the UK Corporate Governance Code is the division of responsibilities.
To comply with this, what roles should be separated?
The roles of Chief Executive Officer and Chairman should be separated.
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Question
Define an audit
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Answer
An audit is the independent examination of, and expression of opinion on, the financial statements of an entity.
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Question
Define corporate governance
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Answer
Corporate governance: the system by which companies are directed and controlled
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Question
In relation to corporate governance, what is the ‘agency problem’?
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Answer
Shareholders own the company and are its principles. Directors run the company and are the agents of the shareholders. The agency problem arises if directors do not act in the best interests of the shareholders, but for themselves (e.g. excessive executive remuneration).
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Question
What are the FIVE categories of threats to the fundamental principles of professional ethics?
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Answer
* Self-interest
* Self-review
* Familiarity
* Advocacy
* Intimidation
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Question
The ACCA Code of Ethics and Conduct requires that a key auditor partner cannot serve a PIE client for more than how many years?
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Answer
Long association of senior personal creates a threats to the fundamental ethical principles.
The ACCA Code of Ethics and Conduct requires that a key auditor partner cannot serve a PIE client for more than how many years?
Seven yearsor click card to flip back
Question
What is a familiarity threat?
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Answer
The threat that due to a long or close relationship with a client, the auditor will be too sympathetic to their interests or too accepting of their work.
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Question
What is the restriction on percentage fees from a public interest entity (PIE) client?
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Answer
The total fees from a PIE client should not exceed 15% of the firm's total fees for two consecutive years.
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Question
If the client refuses permission for communication to take place, what should the proposed new auditor do?
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Answer
Before accepting a new audit appointment, the proposed new auditor should communicate with the retiring auditor.
If the client refuses permission for communication to take place, what should the proposed new auditor do?
Decline the appointment
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Question
What are the three components of audit risk?
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Answer
What are the three components of audit risk, according to the audit risk model?
Inherent risk Control risk Detection riskor click card to flip back
Question
What are the two components of the risk of material misstatement in financial statements?
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Answer
Inherent risk
Control risk
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Question
What are the two components of detection risk?
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Answer
Sampling risk and non-sampling risk.
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Question
What is sampling risk?
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Answer
This risk that arises when audit procedures are applied to samples rather than entire populations.
The auditor may conclude, based on only a sample, that controls are more effective than they actually are or that there is no material misstatement when, in fact, there is.
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Question
What are the TWO types of substantive procedures for obtaining audit evidence?
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Answer
Tests of details (of classes of transactions, account balances and disclosures)
Substantive analytical procedures
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Question
Against what may these ratios be compared?
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Answer
Analytical procedures are used to evaluate plausible relationships between financial and non-financial
data including, calculating ratios.
Against what may these ratios be compared?
* Previous years’ ratios * Budget ratios * Industry standard ratios See chapter 10or click card to flip back
Question
What is meant by “overall audit strategy”?
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Answer
What is meant by “overall audit strategy”?
The overall audit strategy sets the scope, timing and direction of the audit. It helps guide the development of the more detailed audit plan.
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Question
What is the difference between an interim and final audit?
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Answer
What is the difference between an interim and final audit?
An interim audit takes places during the reporting period, before the date of the financial statements; the final audit starts around or after the reporting date (typically a year end).
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Question
What is ‘materiality’?
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Answer
Misstatements, including omissions, are consider material if, individually or in aggregate, they could reasonably be expected influence the economic decisions users taken on the basis of the financial statements.
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Question
What is performance materiality?
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Answer
Materiality relates to financial statements as a whole. Additionally, a lesser amount is set when designing audit procedures to reduce the risk that misstatements in aggregate exceed financial statement materiality. This is performance materiality.
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Question
What is the auditors’ primary responsibility with respect to fraud?
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Answer
Managers, not auditors, are responsible for the prevention or detection of fraud.
However, auditors are expected (with reasonable assurance) to find material misstatements, whether due to fraud or error.
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Question
What are the two types of audit file?
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Answer
Current audit file (detail’s this year’s work) and permanent audit file (holds more permanent information such as organisation charts, letters of engagement etc).
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Question
Which assertions are relevant to account balances and related disclosures at the period end?
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Answer
Which assertions are relevant to account balances and related disclosures at the period end?
Existence
Rights and obligations
Completeness
Accuracy, valuation and allocation
Classification
Presentation
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Question
What is the difference between the audit procedures “recalculation” and “reperformance”?
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Answer
What is the difference between the audit procedures “recalculation” and “reperformance”?
Recalculation is a check of mathematical accuracy of documents or records - i.e. a substantive procedure.
Reperformance is the auditor’s independent execution of procedures or controls that were originally performed as part of the entity’s internal controls - i.e. a test of control.
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Question
What are the FIVE procedures for obtaining of audit evidence?
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Answer
Analytical procedures
Enquiry and confirmation
Inspection
Observation
Recalculation and reperformance
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Question
Name SIX sample selection methods.
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Answer
* Random selection
* Systematic (interval) selection
* Haphazard selection,
* Block selection
* Stratification
* Value weighted selection (e.g. as used in monetary unit sampling)
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Question
Does sampling risk increase or decrease as the sample size increases?
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Answer
As more items are examined in the sample, sampling risk decreases.
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Question
Does non-sampling risk increase or decrease as the sample size increases?
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Answer
Non-sampling risk does not depend on sample size. This risk is affected by the experience and ability of the auditor, supervision and planning.
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Question
What is "audit software"?
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Answer
Audit software (also called audit program) is a computer-assisted audit technique (CAAT) used to examine and interrogate clients' accounting data.
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Question
What is "test data"?
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Answer
Test data is a computer-assisted audit technique (CAAT) used to investigate the operations of client programs.
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Question
What is the difference between management's expert and the auditor's expert?
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Answer
An expert has expertise in a field other than accounting or auditing:
* Management’s expert – assists management in preparing the financial statements.
* Auditor’s expert – assists the auditor in obtaining sufficient appropriate audit evidence. May be internal or external to the audit firm.
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Question
What THREE criteria must be met for an external auditor to use the work of internal audit?
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Answer
Internal audit must be objective, competent and apply a systematic and disciplined approach to planning, performing and documenting its
activities, including quality control.
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Question
What aspects of an expert’s audit work should an auditor evaluate?
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Answer
The auditor must evaluate the adequacy of the expert’s work with respect to:
* Consistency with other evidence
* Assumptions made
* Use and accuracy of source data.
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Question
In what TWO circumstances would tests of control NOT be carried out?
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Answer
Tests of control would not be carried out if:
Controls do not exist or are not expected to operate effectively, or
There are relatively few transactions such that substantive procedures alone is the more efficient audit approach.
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Question
What are the five components of a system of internal control?
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Answer
* The control environment
* Risk assessment process
* Control activities
* Information systems
* Monitoring process
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Question
What are the two general classes of control activities in information processing?
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Answer
General controls – over the development, prevention of unauthorised changes etc, backup.
Application controls – over the initiation, recording, processing and recording transactions.
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Question
What is ‘standing data’?
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Answer
Standing data (also known as reference data) does not change often.
For example, wage rates or customer addresses.
However, this data is often accessed and used, so an error in standing data can cause many other errors.
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Question
What are the main inherent limitations of internal controls?
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Answer
* Cost v benefit
* Human error
* Collusion
* Management override (bypass)
* Non-routine transactions
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Question
What three headings (or columns) will usually be used to structure such letters?
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Answer
Auditors routinely report internal control matters to management in a management letter.
What three headings (or columns) will usually be used to structure such letters?
The nature of the weakness/what the problem is The implications or possible consequences of the weakness Recommendations how to fix the weakness.or click card to flip back
Question
What three methods can be used to record accounting and internal control systems?
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Answer
* Narrative notes
* Flowcharts
* Questionnaires (ICQs and ICEQs)
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Question
What are “control activities”?
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Answer
Control activities are the policies and procedures which help ensure that:
? management directives are carried out
? actions are taken to address risks that threaten the achievement of the entity's objectives
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Question
What is meant by the “control environment”?
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Answer
The control environment includes:
* governance and management functions
* the attitude, awareness and actions of management
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Question
Is this a control objective, a control procedure or a control test?
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Answer
In an accounting system, all credit notes issues are authorised by the chief accountant.
Is this a control objective, a control procedure or a control test?
This is an example of a control procedure. The control objective is that credit notes are issued only for legitimate reasons; the test of control would be inspecting the credit notes for the manager’s signature.or click card to flip back
Question
What evidence gathering procedures can be used to test the operating effectiveness of controls?
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Answer
Inspection e.g. of initials/signatures on documents
Observation e.g. watching goods received being counted
Re-performance e.g. reperforming a bank reconciliation to ensure that it was properly carried out.
Remember: Enquiry alone is not sufficient to test operating effectiveness
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Question
To whom should the auditor report (a) significant deficiencies and (b) other deficiencies ?
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Answer
To whom should the auditor report (a) significant deficiencies and (b) other deficiencies?
(a) To those charged with governance. By definition "significant deficiencies" are those that merit the attention of TCWG
(b) To appropriate level of management.
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Question
What does the assertion of “cut-off” mean?
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Answer
What does the assertion of “cut-off” mean?
Cut-off means that transactions and events have been recorded in the correct accounting period to which they relate.
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Question
What is meant by the term "assertions"?
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Answer
Assertions are the implicit and explicit representations made by management about the elements of financial statements and related disclosures.
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Question
What are the assertions about account balances and related disclosures?
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Answer
These assertions relate to year-end balances:
* Existence
* Rights and obligations
* Completeness
* Accuracy, valuation and allocation
* Classification
* Presentation
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Question
What are the assertions about classes of transactions and events and related disclosures?
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Answer
These assertions relate to the period under audit:
* Occurrence
* Completeness
* Accuracy
* Cut-off
* Classification
* Presentation
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Question
What are the two types of external confirmation request?
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Answer
Positive - everyone is asked to respond.
Negative - respond only in the event of disagreement (i.e. with the given balance).
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Question
Goods were received on 31 December 20X0, the reporting date. The related supplier's invoice was received on 5 January 20X1.
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Answer
Goods were received on 31 December 20X0, the reporting date. The related supplier's invoice was received on 5 January 20X1.
What is the correct accounting treatment?
Goods must be included in inventory and the liability recognised (i.e. Dr Purchases/Cr "Goods received not invoiced" accrual.
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Question
Is purchases cut-off correct?
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Answer
The year end is 31 December 20X0.
A supplier's invoice was received and processed on 31 December which was also the date of the physical inventory count. The goods were received on 1 January 20X1.
Is purchases cut-off correct?
Cut-off is incorrect. There is no liability until the goods are received. The invoice amount should not be included in purchases for the year/trade payables at the reporting date.
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Question
Is sales cut-off correct?
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Answer
The year end is 31 December 20X0.
A sales invoice is raised on 2 January 20X1 in respect of goods despatched on 1 January. The goods are included in the year-end inventory valuation.
Is sales cut-off correct? Yes
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Question
Define a contingent liability
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Answer
A contingent liability is a possible liability arising from past events…. existence confirmed by future events
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Question
What is the correct accounting treatment of a contingent liability where settlement is less than probable?
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Answer
Disclose unless likelihood is "remote".
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Question
What is the correct treatment of a contingent asset where the inflow of economic benefits is not probable?
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Answer
No disclosure; no provision.
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Question
Define an adjusting event
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Answer
An adjusting event is one which provided evidence of conditions that existed at the date of the statement of financial position.
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Question
Define a non-adjusting event.
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Answer
A non-adjusting event is one that relates to conditions that arose after the date of the statement of financial position.
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Question
For how long after the date of the statement of financial position should going concern be assessed?
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Answer
12 months (minimum)
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Question
What audit opinion should be expressed if doubts about going concern are fully disclosed in the financial statements?
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Answer
The audit opinion will be UNmodified.
(The report should contain a Material Uncertainty Relating to Going Concern section drawing users’ attention to the accounting policy note relating to going concern.)
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Question
What audit opinion should be expressed if doubts about going concern are not fully disclosed in the financial statements?
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Answer
The audit opinion will be modified with a qualified opinion "except for" the omission of the disclosure (i.e. misstatement in the financial statements).
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Question
What written representations must be obtained concerning management's responsibilities?
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Answer
That management and those charged with governance have:
- Properly prepared and presented the financial statements
- Provided complete information to the auditor and all recorded transactions have been reflected in the financial statements.
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Question
What do financial statements consist of?
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Answer
* Statement of financial position ("balance sheet")
* Statement of profit or loss and other comprehensive income ("income statement")
* Statement of changes in equity
* Cash flow statement
* Notes to the above, including significant accounting policies
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Question
In what circumstances would an auditor refer to the directors’ report in an auditor's report?
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Answer
An auditor would refer to the directors’ report in the auditor's report if, for example, it contradicted the financial statements. Assuming the misstatement is in the directors's report (not the financial statements), the matter will be drawn to the reader's attention in an "other information" paragraph.
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Question
What words are missing from the following extract from an auditor's report?
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Answer
What words are missing from the following extract from an auditor's report?
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain XXXXXXXXXXXX about whether the financial statements XXXXXXXXXXXX are free from XXXXXXXXXXXX .
Auditor's Responsibility for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement.
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Question
What two circumstances require the audit opinion to be modified?
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Answer
1 The financial statements are not free from material misstatement.
2 The auditor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements are free from material misstatement.
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Question
What paragraph would be included in an auditor's report to draw users’ attention to a matter that is fundamental ...
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Answer
What paragraph would be included in an auditor's report to draw users’ attention to a matter that is fundamental to their understanding of the financial statements?
An emphasis of matter paragraphor click card to flip back
Question
The inclusion of an emphasis of matter paragraph in the auditor's report does not modify the audit opinion.
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Answer
The inclusion of an emphasis of matter paragraph in the auditor's report does not modify the audit opinion.
Is this statement true or false?
True. The inclusion of an EoM in the auditor's report does not affect the audit opinion.or click card to flip back
Question
What type of audit opinion is given if the financial statements contain misstatements that are material and pervasive?
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Answer
Adverse opinion
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What type of audit opinion is given if the auditor is unable to obtain sufficient appropriate audit evidence ...
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Answer
What type of audit opinion is given if the auditor is unable to obtain sufficient appropriate audit evidence and undetected misstatements could be pervasive?
Disclaimer of opinionor click card to flip back
Question
What type of audit opinion is given if the financial statements contain a non-material misstatement?
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Answer
An unmodified opinion. An audit opinion can only be modified in respect of a matter that is material to the financial statements.
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Question
Under the UK Corporate Governance Code listed companies are required to have an internal audit department.
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Answer
Under the UK Corporate Governance Code listed companies are required to have an internal audit department.
Is this statement true or false?
False. Internal audit is encouraged and the need for it has to be kept under review, but it is not mandatory.
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Question
In a listed company, to whom should internal audit report?
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Answer
To Those Charged with Governance - i.e. the audit committee.
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Question
What are the three elements of the ACCA’s conceptual framework approach to independence?
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Answer
Identify threats to compliance with the fundamental principles.
Evaluated the significance of the threats identified.
Apply safeguards, when necessary, to eliminate the threats or reduce them to an acceptable level.
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Question
What category of ethical threat may be created if fees from an audit client remain overdue?
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Answer
A self-interest threat because overdue fees may be regarded as equivalent to a loan (i.e. a direct financial interest).
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Question
What category of threat arises if the auditor prepares the financial statements for an audit client?
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Answer
A self-review threat.
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Question
What category of threat arises if the auditor owns shares in a client company?
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Answer
A self-interest threat because the auditor would have a direct financial interest.
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Question
What category of threat arises if the auditor is a close friend of the financial director of the client company?
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Answer
A familiarity threat
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Question
What categories of threat may be created if a firm assumes management responsibility for an audit client?
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Answer
Self-review threat - for example, in taking responsibility for the financial statements or the design of internal controls.
Self-interest threat - for example, in the fees for providing non-audit services.
Familiarity threat - because the firm becomes too closely aligned with management's views and interest.
Note: "Management threat" is not a classification in the Code.
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Question
What is ‘audit risk’?
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Answer
Audit risk is the risk that an inappropriate audit opinion is given.
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Question
Analytical procedures MUST be used at which stages of an audit?
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Answer
Analytical procedures must be used at the planning and final review stages.
Substantive analytical procedures to obtain audit evidence are not a requirement.
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Question
What percentage benchmarks are often applied as a starting point in determining materiality?
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Answer
< ½% is not material - > 1% of revenue is material
< 1% is not material - > 2% of total assets is material
< 5% is not material – > 10% of profit before tax is material
Between these thresholds requires the exercise of professional judgment.
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Question
Why is it important that audits are properly documented? (Four reasons)
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Answer
To show that the audit work has been done properly
To enable senior staff to review the work of junior staff
To help the audit team in future years
To encourage a methodical, high-quality approach.
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Question
What factors affect the reliability of audit evidence?
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Answer
What factors affect the reliability of audit evidence?
The reliability of audit evidence is influenced by its source and nature. Generally, reliability is increased when audit evidence is:
- Obtained from a third party, rather than an internal source
- Obtained directly by the auditor
- Documented, rather than oral ? Original, rather than a copy
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Question
How may advocacy threats arise?
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Answer
How may advocacy threats arise?
Advocacy threats arise when a professional accountant promotes a client's position or opinion to the extent that subsequent objectivity may be compromised.
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Question
What is “internal audit”?
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Answer
What is “internal audit”?Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations.
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Question
What is "control risk"?
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Answer
What is "control risk"?Control risk is the risk that an inherent risk will not be prevented, or detected and corrected, on a timely basis by internal control.
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Question
What two types of fraud may result in the misstatement of financial statements?
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Answer
What two types of fraud may result in the misstatement of financial statements?1. Fraudulent financial reporting
2. Misappropriation of assets
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Question
Define 'substantive procedure'.
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Answer
Define 'substantive procedure'.
Substantive procedure - an audit procedure designed to detect material misstatements at the assertion level.
See chapter 8
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Question
Define 'audit evidence'.
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Answer
Define 'audit evidence'.
Audit evidence – information used by the auditor in arriving at the conclusions on which the audit opinion is based. It includes information contained in the accounting records underlying the financial statements and information from other sources.
See chapter 6
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