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Notes Chapter 5 AUD

Notes Chapter 5 AUD

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Published by cpacfa
CPA Study Notes - AUD
CPA Study Notes - AUD

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Published by: cpacfa on Mar 05, 2008
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09/05/2014

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DPM + Cj}`u Ehdw}`r 0h}}w6**~~~#ewd+eld#jrn
 Dpmi} Udkwoicn (u}d}iu}ie udkwoicn)
Udkwoicn riua 
― r`deh }h` ~rjcn ejceopuijc bdu`m jc }h` udkwo`Do}hjpnh u}d}iu}iedo udkwoicn dimu }h` dpmi}jr ic tpdc}i}d}i|` ~dyu/ i} iu cj} d upbu}i}p}` ljr wrjl`uuijcdo fpmn`k`c}# Wrjl`uuijcdo fpmn`k`c} iu u}ioo c``m`m*r`tpir`m }j u`} wdrdk`}`ru dcm `|dopd}` }h` r`upo}u#2 kdic }yw`u jl udkwoicn4#
 D}}ribp}` udkwoicn (rd}` jl jeeprr`ce`)
― pu`m ljr }`u}icn ic}`rcdo ejc}rjou (y`u*cj tp`u}ijcu)2#
\dridbo` udkwoicn (wrjbdbioi}y+wrjwjr}ijcdo }j uiv` WWU jr `u}ikd}ijc udkwoicn jr cpk`riedo tpdc}i}y)
― pu`m ic upbu}dc}i|` }`u}icn jl deejpc} bdodce`u (- |dop`u)
 Dpmi} riua 
― riua jl n`}}icn }h` jwicijc ~rjcn mp` }j pce`r}dic}y ic dwwoyicn dpmi} wrje`mpr`u (udkwoicn dcmj}h`r)
 Riua jl duu`uuicn ejc}rjo riua }jj oj~
― riua }hd} }h` duu`uu`m o`|`o jl ejc}rjo riua bdu`m jc }h` udkwo` iu o`uu}hdc }h` }rp` riua bdu`m jc }h` de}pdo jw`rd}icn `ll`e}i|`c`uu jl }h` ejc}rjo (i#`# udkwo` r`upo}u icmied}` d oj~`r m`|id}ijc rd}` }hdc de}pdooy `xiu}u ic }h` wjwpod}ijc)
 Riua jl duu`uuicn ejc}rjo riua }jj hinh
― riua }hd} }h` duu`uu`m o`|`o jl ejc}rjo riua bdu`m jc }h` udkwo` iunr`d}`r }hdc }h` }rp` riua bdu`m jc }h` de}pdo jw`rd}icn `ll`e}i|`c`uu jl }h` ejc}rjo# udkwo` r`upo}u icmied}` dnr`d}`r m`|id}ijc rd}` }hdc de}pdooy `xiu}u ic }h` wjwpod}ijc]h`r` dr` }~j ujr}u jl kiu}da`u dc dpmi}jr edc kda` ~i}h udkwoicn64# ]h` dpmi}jr kdy ldio }j im`c}ily dc `xiu}icn wrjbo`k (icejrr`e} dee`w}dce` dcm duu`uuicn ejc}rjo riua }jj oj~)2# ]h` dpmi}jr kdy ldou`oy im`c}ily d wrjbo`k ~h`r` cjc` `xiu} (icejrr`e} r`f`e}ijc dcm duu`uuicn ejc}rjo riua }jj hinh)]h` riua jl icejrr`e} dee`w}dce` dcm }h` riua jl duu`uuicn ejc}rjo riua }jj oj~ r`od}` }j }h` `ll`e}i|`c`uu jl dcdpmi} ic (wjuuiboy cj}) m`}`e}icn dc `xiu}icn kd}`rido kiuu}d}`k`c}# Dpmi}jru pupdooy dee`w} d riua jl 0% (jr 47%)# Ic|`ru` }j }h` riua iu }h` ejclim`ce` o`|`o (douj edoo`m r`oidbioi}y)# ]h` dpmi}jr iu 90% ejclim`c} }hd} }h`udkwo` iu r`wr`u`c}d}i|` jl }h` wjwpod}ijc#]h` riua jl icejrr`e} r`f`e}ijc dcm }h` riua jl duu`uuicn ejc}rjo riua }jj hinh r`od}` }j }h` `lliei`cey jl }h` dpmi}(}h` dpmi}jr mj`u kjr` dpmi} ~jra }hdc iu c`e`uudry)D}}ribp}` UdkwoicnWodccicn ejcuim`rd}ijcu
R`od}ijcuhiw b`}~``c }h` udkwo` }j }h` jbf`e}i|` jl }h` }`u} jl ejc}rjou
]jo`rdbo` m`|id}ijc rd}` ― kdxikpk rd}` jl m`|id}ijc lrjk d wr`uerib`m wrje`mpr` }h` dpmi}jr ~ioo }jo`rd}`~i}hjp} kjmilyicn wodcc`m r`oidce` (jr ehdcnicn ejc}rjo riua duu`uuk`c}) jc ic}`rcdo ejc}rjo# Rd}` u`} by}h` dpmi}jr 
Dpmi}jru dooj~dbo` riua jl duu`uuicn ejc}rjo riua }jj oj~
Ehdrde}`riu}ieu jl }h` wjwpod}ijcM`|id}ijc rd}` ― dpmi}jru b`u} `u}ikd}` jl }h` m`|id}ijc rd}` ic }h` wjwpod}ijc lrjk ~hieh }h` udkwo` ~duu`o`e}`m# ]h`r` iu d mir`e} r`od}ijcuhiw }j udkwo` uiv`6 }h` l`~`r }h` m`|id}ijcu `xw`e}`m/ }h` ukdoo`r }h` udkwo`uiv` ~jpom b` c``m`m#Wjwpod}ijc jl 4777 dcm udkwo` 477 i}`ku dcm > m`|id}ijcu im`c}ili`m ~i}hic }h` udkwo`>% udkwo` m`|id}ijc rd}`@u}ikd}` >7 m`|id}ijcu ic }h` wjwpod}ijc (>% udkwo` m`|id}ijc rd}`)
4
 
DPM + Cj}`u Ehdw}`r 0h}}w6**~~~#ewd+eld#jrn
Il }h` `u}ikd}`m m`|id}ijc rd}` ljr }h` `c}ir` wjwpod}ijc iu o`uu }hdc }h` }jo`rdbo` rd}` ljr }h` wjwpod}ijc/ }h`dpmi}jr uhjpom ejcuim`r }h` riua }hd} upeh d r`upo} kinh} b` jb}dic`m `|`c }hjpnh }h` }rp` m`|id}ijc rd}` ljr }h` wjwpod}ijc `xe``mu }h` }jo`rdbo` rd}` ljr }h` wjwpod}ijc# Ljr `xdkwo` duupk` }h` }jo`rdbo` rd}` ljr d wjwpod}ijciu 0% dcm }h` udkwo` ejcuiu}u jl <7 i}`ku6
Il cj m`|id}ijcu dr` ljpcm ic }h` udkwo` jl <7/ }h` dpmi}jr kdy ejceopm` }hd} }h`r` iu dc dee`w}dboy oj~udkwoicn riua }hd} }h` }rp` m`|id}ijc rd}` ic }h` wjwpod}ijc `xe``mu }h` }jo`rdbo` rd}` jl 0% (}hiu iu b`edpu`}h` udkwo` m`|id}ijc rd}` iu kpeh o`uu }hdc }h` }jo`rdbo` rd}`)
Il }h` udkwo` iceopm`u }~j jr kjr` m`|id}ijcu (2 ic <7 ; 5#55%)/ }h` dpmi}jr kdy ejceopm` }hd} }h`r` iu dcpcdee`w}dboy hinh udkwoicn riua }hd} }h` rd}` jl m`|id}ijcu ic }h` wjwpod}ijc `xe``mu }h` }jo`rdbo` rd}` jl 0% (}hiu iu b`edpu` }h` udkwo` m`|id}ijc rd}` iu eoju` }j }h` }jo`rdbo` rd}`)
]h` dpmi}jr dwwoi`u wrjl`uuijcdo fpmn`k`c} ic kdaicn upeh `|dopd}ijcuW`rljrk }h` ljooj~icn u}`wu ~h`c ejcmpe}icn d}}ribp}` udkwoicn
M`lic` }h` jbf`e}i|` jl }h` }`u}
M`lic` }h` wjwpod}ijc
M`lic` }h` udkwoicn pci}
M`lic` }h` d}}ribp}`u jl ic}`r`u}
M`}`rkic` }h` udkwo` uiv` iceopmicn riua jl duu`uuicn ejc}rjo riua/ }jo`rdbo` m`|id}ijc rd}`/ `xw`e}`mm`|id}ijc rd}`Udkwo` m`|id}ijc rd}` ! dooj~dce` ljr udkwoicn riua ; Pww`r m`|id}ijc rd}`Dooj~dce` ljr udkwoicn riua ; ~hd} ~` ljpcm ic }h` udkwo` iuc’} r`wr`u`c}d}i|` jl }h` wjwpod}ijcIl }h` pww`r m`|id}ijc rd}` iu o`uu }hdc jr `tpdo }j }h` dpmi}jru }jo`rdbo` m`|id}ijc rd}`/ }h` dpmi}jr kdy r`oy jc}h` ejc}rjo (duupkicn r`upo}u jl j}h`r dpmi} }`u}u mj cj} ejc}rdmie} upeh r`upo}u)Il }h` pww`r m`|id}ijc rd}` `xe``mu }h` dpmi}jru }jo`rdbo` m`|id}ijc rd}`/ }h` dpmi}jr ~jpom cj} r`oy jc }h`ejc}rjo# Icu}`dm }h` dpmi}jr ~jpom `i}h`r6
U`o`e} dcm }`u} ejkwoidce` ~i}h ujk` j}h`r ic}`rcdo deejpc}icn ejc}rjo/ jr 
Kjmily }h` cd}pr`/ `x}`c}/ jr }ikicn jl r`od}`m upbu}dc}i|` }`u}u }j r`lo`e} }h` r`mpe`m r`oidce`Miuej|`ry udkwoicn ― pu`m ljr m`}`e}icn lrdpmU}jw+jr+nj udkwoicn ― dooj~u dpmi}jr }j u}jw dcm dpmi} }`u} b`ljr` ejkwo`}icn doo }h` u}`wu (}j d|jim j|`r udkwoicn) pu`m ~h`c l`~ `rrjr dr` `xw`e}`m ic }h` wjwpod}ijc\dridbo` udkwoicn (`u}ikd}ijc udkwoicn)U}rd}ilied}ijc ― i}`ku upbf`e} }j udkwoicn dr` u`wdrd}`m ic}j r`od}i|`oy hjkjn`cjpu nrjpwu dcm }r`d}`m du du`wdrd}` wjwpod}ijc/ ~hieh pupdooy r`upo}u ic d r`mpe`m udkwo` uiv`# Ejkkjcoy pu`m ~h`c d wjwpod}ijc hduhinhoy |dridbo` r`ejrm`m dkjpc}uHinh`r }h` }jo`rdbo` kiuu}d}`k`c} }h` oj~`r }h` udkwo` uiv`]h` dpmi}jr wrjf`e}u }h` kiuu}d}`k`c}u ljpcm ic }h` udkwo` }j }h` wjwpod}ijc puicn jc` jl u`|`rdo k`}hjmu(KWP/ rd}ij/ mill`r`ce`/ `}e)# ]h` wrjf`e}`m kiuu}d}`k`c} iu dwwoi`m }j }h` r`ejrm`m bdodce` }j jb}dic d ‟wjic}`u}ikd}`‛ jl }h` }rp` bdodce`#]h` dpmi}jr kpu} }h`c dmm dc dooj~dce` ljr }h` udkwoicn riua (ujk`}ik`u edoo`m d wr`eiuijc ic}`r|do) }j }hiu`u}ikd}`
2
 
DPM + Cj}`u Ehdw}`r 0h}}w6**~~~#ewd+eld#jrn
Ic m`eimicn ~h`}h`r }j dee`w} }h` eoi`c}u bjja |dop`/ }h` dpmi}jr m`}`rkic`u ~h`}h`r }h` r`ejrm`m bjja |dop`ldoou ~i}hic }h` dee`w}dbo` rdcn` (i#`# wjic} `u}ikd}` !*+ }h` dooj~dce` ljr udkwoicn riua)# Il uj/ }h` bjja |dop`iu ldiroy u}d}`mWrjbdbioi}y+Wrjwjr}ijcdo }j uiv` (WWU)WWU ― udkwoicn pci} iu m`lic`m du dc icmi|impdo mjoodr ic d wjwpod}ijcDm|dc}dn`u
@kwhduiv`u odrn`r i}`ku by u}rd}ilyicn }h` udkwo`# ]h` ehdce` jl dc i}`k b`icn u`o`e}`m iu wrjwjr}ijcd}` }ji}u mjoodr dkjpc}
Il cj `rrjru dr` `xw`e}`m/ WWU udkwoicn n`c`rdooy r`tpir`u d ukdoo`r udkwo` }hdc j}h`r k`}hjmuMiudm|dc}dn`u
I}`ku ~i}h v`rj/ c`nd}i|` jr pcm`ru}d}`m bdodce`u r`tpir` uw`eido m`uinc ejcuim`rd}ijcuUdkwoicn ic}`r|do ; }jo`rdbo` kiuu}d}`k`c} þ r`oidbioi}y lde}jr Udkwo` uiv` ; r`ejrm`m dkjpc} jl }h` wjwpod}ijc þ udkwoicn ic}`r|do]jo`rdbo` kiuu}d}`k`c} + }h` kdxikpk mjoodr `rrjr }hd} kdy `xiu} ic }h` deejpc} ~i}hjp} edpuicn }h` L*U }j b`kd}`ridooy kiuu}d}`mR`oidbioi}y lde}jru ejrr`uwjcm }j }h` riua jl icejrr`e} dee`w}dce` dcm dr` n`c`rdooy jb}dic`m lrjk d }dbo`
]h` @ll`e} jl Icljrkd}ijc ]`ehcjojny jc }h` Dpmi} 
]`u} md}d (}`u} m`ea) ― }`ehcitp` }hd} pu`u }h` dwwoied}ijc wrjnrdk }j wrje`uu d u`} jl }`u} md}d/ }h` r`upo}u jl ~hieh dr` dor`dmy acj~c# (}h` eoi`c}u uyu}`k iu pu`m }j wrje`uu }h` dpmi}jru md}d/ jll+oic`/ dcm ~hio` pcm`r }h`dpmi}jru ejc}rjoIc}`nrd}`m }`u} ldeioi}y (I]L) ― uikiodr }j }`u} md}d dwwrjdeh `xe`w} }hd} }h` }`u} md}d iu ejkkicno`m ~i}h oi|`md}d (}h` eoi`c}u uyu}`k iu pu`m }j wrje`uu }h` dpmi}jru md}d/ jc+oic`)
]`u} md}d kpu} b` u`wdrd}`m lrjk }h` oi|` md}d b`ljr` }h` r`wjr}u dr` er`d}`m# ]hiu iu pupdooy deejkwoiuh`m by wrje`uuicn }h` }`u} md}d }j mpkky deejpc}u (lie}i}ijpu epu}jk`r/ brdceh/ |`cmjr)
Eoi`c} w`rujcc`o dr` cj} icljrk`m }hd} }h` }`u} iu b`icn rpcWdrdoo`o uikpod}ijc (r`w`rljrkdce` }`u}) ― dpmi}jr r`+wrje`uu`u ujk` jr doo }h` eoi`c}u oi|` md}d (puicn dpmi}jr ujl}~dr`) dcm }h`c ejkwdr`u }h` r`upo}u ~i}h }h` eoi`c}u lio`u (}h` dpmi}jru uyu}`k iu pu`m }j wrje`uu eoi`c} md}d)N`c`rdoiv`m dpmi} ujl}~dr` wdeadn`u (NDUWu) ― dooj~u }h` dpmi}jr }j hd|` oi}}o` }`ehciedo acj~o`mn` jl }h`eoi`c}u uyu}`k (ejkwp}`riv`m `c|irjck`c}) 
 Ic}`rcdo Ejc}rjo Ejkkpcied}ijc
2 }yw`u jl ejc}rjo m`liei`cey ― m`liei`cey ic m`uinc dcm m`liei`cey ic jw`rd}ijcUinciliedc} m`liei`cey ― dm|`ru`oy dll`e}u }h` ldirc`uu jl }h` L*UWr`|ijpuoy ejkkpcied}`m uinciliedc} m`liei`cei`u dcm kd}`rido ~`dac`uu`u }hd} hd|` cj} b``c ejrr`e}`m uhjpom b` ejkkpcied}`m dndicI} iu knk}’u r`uwjcuibioi}y }j `|dopd}` dcm dmmr`uu ejc}rjo m`liei`cei`u
5

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