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Notes Chapter 4 AUD

Notes Chapter 4 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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07/22/2013

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HRF - Ijvbu Edhpvb 6dvvp1**{{{)eph-ech)jk
Vphiuhevgji Ewelbu
VG_ _GB HEFJ ― {djlb edhpvb 6Pbsbirb ewelb ― gielrfbu uhlbu bsbirbu, bebgsh`lbu hif ehud bebgpvuUhlbu $ubghllw irm`b fjermbivu hb _HGF VG_'8)_bphhvgji jc uhlbu jfb ― h ubghllw irm`bbf uhlbu jfb gu pbphbf hif ubiv vj vdb ebfgv fbphvmbivcj hppjshl
0)
Ebfgv hppjshl ― shlrhvgji huubvgji, ebfgv fbphvmbiv fbvbmgibu $HPE'
5)
Udgpmbiv ― Udgppgik fbphvmbiv pbphbu h ubghllw irm`bbf `gll jc lhfgik $HPE'
6)
@gllgik ― @gllgik fbpv) pbphbu ubghllw irm`bbf uhlbu gisjgeb) Udgppgik fjermbivu, uhlbu jfbu, hifgisjgebu hb ejmphbf vj biurb vdhv hll udgpmbivu {bb `hubf ji eruvjmb jfbu hif pjpblw `gllbf)Vdb gisjgeb gu vdbi ubiv vj vdb eruvjmb hif H*P fbpv) $HPE'
2)
Heejrivgik ― vdb uhlb gu bivbbf givj vdb uhlbu ajrihl hif h bebgsh`lb gu bejfbf $HPE'Heejrivu bebgsh`lb8)Uhlbu0)Ejllbevgji jc ehud bebgpvu5)Riejllbevg`lb bebgsh`lbu ― hi hkgik uedbfrlb gu pbphbf hif ubiv vj vdb ebfgv fbphvmbiv cj rub giehwgik jrv gvu ejllbevgji pjkhm) Hrfgvj j`ubsbu vdb pbphhvgji jc hkgik uedbfrlb vj urppjvhuubuugik ejivjl gun `blj{ mhtgmrm6)Uhlbu bvriu ― h ubghllw irm`bbf bebgsgik bpjv mhw `b rubf hu h uhlbu bvri ulgp) Jieb vdb bvrigu hppjsbf, vdb blhvbf bebgsh`lb gu blgmgihvbfEhud bebgpvu8)Ejllbevgji ― giejmgik mhgl mruv `b jpbibf `w h pbuji {dj fjbu ijv dhsb heebuu vj vdb H*P lbfkb)Jib bebgpv ejpw udjrlf `b ubiv vj ehudgb $j vbhurw' cj `hin fbpjugv) Hijvdb ejpw ubiv vj H*P fbpv) cj bivw givj vdb H*P ur`ugfghw lbfkb) H vdgf ejpw udjrlf `b ubiv vj heevk fbpv) cj bivw givjvdb kbibhl lbfkb Vbuvgik ejivjlu cj Uhlbu
Gixrgb h`jrv ebfgv pjebfrbu cj ib{ eruvjmbu $shlrhvgji' $HPE'
Ejmphb uhlbu ajrihl vj ur`ugfghw lbfkbu
Giupbev h uhmplb jc pbirm`bbf udgppgik fjermbivu hif- hkbb vj uhlbu jfb $btguvbieb'- heejriv cj pbirm`bbf $ejmplbvbibuu'
Sjred h uhmplb jc uhlbu gisjgebu, vheb h uhmplb jc udgppgik fjermbivu
Giupbev eruvjmb btebpvgji cglb hif fgupjugvgji $btguvbieb, ejmplbvbibuu, gkdvu hif shlrhvgji'
Ubif ejicgmhvgjiu ― cjllj{ rp ji bj bpjvu $gkdvu hif j`lgkhvgjiu'
Vbuv ervjcc 
Vbuv hfbxrhew jc riejllbevg`lb heejrivuBtpbifgvrb ewelb_redhubu
8)
_redhub bxrgugvgji ― vdb fbpv) ibbfgik hi huubv j ubsgebu ubifu hi hppjsbf ubghllw irm`bbfbxrgugvgji vj vdb predhugik fbpv0)_redhub jfbu ― j`vhgi ejmpbvgvgsb `gfu cjm shgjru urpplgbu vj mhnb urb vdhv vdb `buv pgeb guj`vhgibf) Rub pbirm`bbf predhub jfbu5)Pbebgpv jc kjjfu j ubsgebu- gv gu pbcbh`lb vdhv vdb ejpw ijv gifgehvb vdb xrhivgvw jfbbf $`lgif ejpw',vdru vdb bebgsgik fbpv gu cjebf vj ejriv vdb kjjfu rpji hgshl
8
 
HRF - Ijvbu Edhpvb 6dvvp1**{{{)eph-ech)jk
Heejrivu phwh`lb8)bejf vdb phwh`lb0)hppjsb vdb `gll ― {dbi vdb gisjgeb hgsbu, vdb heejrivgik fbphvmbiv hppjsbu gv `w mhvedgik vdbgisjgeb, predhub jfb, bebgsgik bpjv, hif $ujmbvgmbu' vdb bxrgugvgjiEhud fgu`rubmbivu8)`buv cj givbihl ejivjlu vj phw gisjgebu `w edbe0)`buv cj givbihl ejivjl vj ubkbkhvb hppjsgik phwmbiv hif {gvgik edbenu5)Vbhurb phwu vdb `glluVdb heejrivgik fbphvmbiv dhu vdbb crievgjiu8)vj bejf vdb phwh`lb0)vj hppjsb vdb gisjgeb cj phwmbiv5)vj bejf vdb phwmbiv hcvb gvu phgf `w vdb vbhurb Vdb hrfgvj udjrlf bsgb{ `gllu gi Ahirhw vj fbvbmgib gu vdbw {bb gierbf gi Ijs j Fbe $ubhed cj ribejfbf lgh`glgvgbu)Hrfgv pjebfrbu blhvbf vj ehud
Givbihl ejivjlu jsb vdb dhiflgik jc ehud gu jib vdb mjuv egvgehl hbhu jc hi hrfgv> pjpb ubkbkhvgji jc frvgbu
Vdb hrfgvj udjrlf j`vhgi ervjcc `hin uvhvbmbivu rubf vj vbuv cj lhppgik hif ngvgik
Sjred pjuvgiku vj lbfkb heejrivu, bejieglb `hin uvhvbmbivu, hif sbgcw ehud vhiuhevgjiuUgmrlvhibjrulw sbgcw givbihl hif btvbihl bsgfbiebGivbihl bsgfbieb ― gielrfbu ejrivgik ehud ji dhif hif bejieglgik gv {gvd vdb ajrihluBtvbihl bsgfbieb ― gielrfbu ejicgmgik heejrivu ji fbpjugv {gvd `hinu, hll ubergvgbu ji fbpjugv hifj`vhgigik `hin erv-jcc uvhvbmbivu
 Lhppgik 
 ― vdbcv jc ehud gu jcvbi ejiebhlbf `w chglgik vj heejriv cj ehud bebgpvu $vjfhw‗u ehud bebgpvu ejsb wbuvbfhw‗u vdbcv'
@buv {hw vj krhf hkhgiuv lhppgik gu vj rub h ljen `jt uwuvbm) Giupbev edbenu {dbi fbpjugvbf*ehudbf hifejmphb vj {dbi heevu bebgsh`lb {hu `jjnbfNgvgik ― {dbi h edben fh{i ji jib `hin gu fbpjugvbf gi hijvdb `hin hif ij bejf gu mhfb $ehud gu bejfbfgi 0 plhebu hv jieb $Fbe 58''
H `hin vhiucb uedbfrlb ejmphbu vdb fhvbu edbenu hb fh{i vj vdb fhvbu edbenu hb fbpjugvbfH uvhifhf `hin ejicgmhvgji udjrlf `b ubiv vj hll `hinu vdhv vdb elgbiv dhu fjib `rugibuu {gvd frgik vdb wbh,bkhflbuu jc {dbvdb vdbb gu h wbh bif `hlhieb vj ejicgm)_jvbivghl mguuvhvbmbivu
Pbejfgik cgevgvgjru uhlbu $btguvbieb huubvgji'
Djlfgik jpbi vdb uhlbu ajrihl vj gielrfb ibtv wbh‗u uhlbu $gmpjpb ervjcc'
Udgppgik rijfbbf kjjfu ibh wbh bif {dged ehi `b bvribf $`gll hif djlf'
Chglrb vj bejf phwmbivu
Uhlbu hfaruvmbivu mhw `b rubf vj ejiebhl vdbcvu jc ehud ejllbevgjiuPbfreb gun `w HPE
0
 
HRF - Ijvbu Edhpvb 6dvvp1**{{{)eph-ech)jk
 Hrfgv Fjermbivhvgji
Hrfgv fjermbivhvgji ${jnphpbu' `bljik vj vdb E_H $ijv vdb elgbivu heevk bejfu' hif hb mbhiv vj urppjvvdb hrfgvju jpgigji hif bejf hrfgv pjebfrbu pbcjmbf hif bsgfbieb j`vhgibfHrfgv fjermbivhvgji udjrlf1
Gifgehvb vdhv vdb heejrivgik bejfu urppjv*bejieglb vj vdb C*U
Ejivhgi bijrkd fbvhgl uj hi hrfgvj {gvd ij pgj nij{lbfkb ehi rifbuvhif vdb {djlb hrfgv
Urppjv vdhv vdb hrfgv {hu ejifrevbf gi heejfhieb {gvd KHHUPbpjv blbhub fhvb ― fhvb ji {dged vdb hrfgvj khivu vdb elgbiv pbmguugji vj rub vdb bpjv $rurhllw fhvbbpjv gu fblgsbbf vj vdb elgbiv'Cj pgshvb ejmphigbu, hrfgvgik uvhifhfu bxrgb hrfgv fjermbivhvgji `b ejmplbvbf 3? fhwu cjm bpjvblbhub fhvb hif dblf cj 2 wbhu cjm vdhv fhvbCj pgshvb ejmphigbu, vdb _EHJ@ bxrgbu hrfgv fjermbivhvgji `b ejmplbvbf 62 fhwu cjm bpjv blbhubfhvb hif dblf cj ; wbhu cjm vdhv fhvbVdb upbegcge xrhivgvw, vwpb hif ejivbiv jc hrfgv fjermbivhvgji hb `hubf ji vdb hrfgvju arfkbmbiv
 _bmhibiv $ejivgirjru' cglb
― hrfgv fjermbivhvgji vdhv dhu ejivgirgik givbbuv cjm wbh vj wbh - ejivhevu, pbiugji plhiu, lbhubu, uvjen jpvgjiu, `wlh{u
Erbiv cglb
― hll hrfgv fjermbivhvgji hpplgeh`lb vj vdb wbh rifb vdb hrfgvHrfgv fjermbivhvgji udjrlf gielrfb ugkigcgehiv hrfgv cgifgiku, hevgjiu vhnbi, hif ejielrugjiu bhedbf, ured hu1
Ublbevgji hif hpplgehvgji jc heejrivgik pgiegplbu
_juug`lb mhvbghl mguuvhvbmbivu
 Ibbf vj bsgub vdb hrfgvju pbsgjru gun huubuumbiv
Ugkigcgehiv fgccgerlvw gi hpplwgik ibebuuhw hrfgv pjebfrbu
Mjfgcgehvgji vj vdb hrfgvju uvhifhf bpjvWjr ehi pjsgfb hrfgv fjermbivhvgji vj hijvdb phvw {gvdjrv vdb elgbivu pbmguugji1
Gc gv‗u ur`pjbihbf gi ejrv
Vj wjr fbcbiub vbhm1 lh{wbu, giurhieb ejmphiw, btpbv {gvibuubu
HGE_H cj hi gisbuvgkhvgji j xrhlgvw bsgb{ 
 Hrfgv Bsgfbieb
Hrfgv bsgfbieb ― hll vdb gicjmhvgji hi hrfgvj rubu vj hgsb hv vdb jpgigjiVdb hrfgvj udjrlf dhsb heebuu vj hll pbvgibiv heejrivgik fhvh hif ejj`jhvgik bsgfbivghl mhvvb $jvdb{gubgv‗u h uejpb lgmgv'Vwpbu jc hrfgv bsgfbieb
Rifblwgik heejrivgik bejfu ― vbuv vdjrkd hihlwvgehl pjebfrbu hif ur`uvhivgsb vbuvu, ured hu bvhegik,behlerlhvgji hif bejieglghvgji
Ejj`jhvgik bsgfbieb ― pjsgfbu hffgvgjihl urppjv cj vdb heevk fhvh> j`ubshvgji, gixrgw hif giupbevgji
Blbevjige bsgfbieb ― ejiugfb vdb vgmb frgik {dged gicjmhvgji btguvu j gu hshglh`lb gi fbvbmgigik vdbihvrb, btvbiv hif vgmgik jc hrfgv pjebfrbu)
5

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