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Valuation services（估值服務(wù)）是什么_2021年ACCA考試AA知識點

來源：東奧會計在線責(zé)編：楊柳2021-02-19 19:25:51

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估值服務(wù)_2021年ACCA考試AA知識點

【內(nèi)容導(dǎo)航】

Valuation services 估值服務(wù)

【知識點】

Valuation services 估值服務(wù)

Valuation services 估值服務(wù)

A valuation comprises:

(1) The making of assumptions as to future developments.

(2) The application of certain methodologies and techniques.

(3) The combination of the above in order to compute a certain value/range of values.

If an audit firm performs a valuation which will be included in FS audited by the firm, a self-review threat arises.

ACCA requires:

Audit firms should not carry out valuations on matters:

Material to the FS.

Involve a significant degree of subjectivity.

For public interest entities

(1) Material valuation:

The audit firm is not permitted to provide valuation services if the valuations would have a material effect.

The degree of subjectivity is irrelevant.

(2) Immaterial valuation:

Safeguards:

Second partner review.

Confirming that the client understands the valuation and the assumptions used.

Ensuring the client acknowledges responsibility for the valuation.

Using separate personnel for the valuation and the audit.

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注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第10講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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