CIE 会计A2 的考试新增加了一些考点，同学们会发现在书中相对应的内容并不是很多，复习起来会觉得吃力。如何能在考试中考出好成绩？环球教育何琳老师就为同学们归纳总结一下。

　　Auditor

　　An auditor is required to ensure:

　　1.Company accounts are prepared in accordance with the standards

　　2.To report any significant departure from the standards to the shareholders

　　3.The statement of financial position and the income statement are presented truly and fairly

　　4.The statements in the directors' report are consistent with the financial statements.

　　其中 True and fair view means that the statements are free from misstatements and faithfully represent the financial performance and position of the company.

　　An auditor must be qualified accountants and is independent of the company's directors and their associates.An auditor must issue a qualified audit report if the auditor is not satisfied that the financial statements audited present a true and fair view or there is a misstatement in a balance.

　　The following duties of an auditor must be carried out during an audit:

　　a.Checking financial data

　　b.Examining accounts and systems

　　c.Reviewing accuracy of records and reports

　　d.Reviewing security of assets

　　e.Checking trade and other receivables or payables

　　f.Attending stock counts

　　g.Recommending changes after review

　　h.Ensuring procedures are adhered to

　　i.Producing audit report

　　j.Commenting on true and fair view

　　k.Independent check

　　l.Ensuring company directors comply with international accounting standards and company law

　　m.Verifying that the records do not have any material errors

　　A qualified audit report signals that the statements are incorrect in the opinion of the external independent auditor.Consequently, it will safeguard the shareholders' interests and it may also put potential shareholders off investing in the business.

　　Computerized accounting system

　　当公司考虑是否要implement a computerized accounting system 的时候，需要衡量它的benefits and costs, 如果实施下来的结果是benefits 大于 costs，那么就可以implement.

　　Benefits of using a computerized accounting system:

　　1.Cost Saving (relatively low cost)

　　2.Time saving so the business can spend more time on other aspects

　　3.Integrated system covers payroll, invoicing, stock control etc

　　4.Reduces storage space as using less paper

　　5.Password restricts access to data

　　6.Improved accuracy

　　7.Error detection

　　Costs of using a computerized accounting system:

　　a.Extensive maintenance and repairs

　　b.The system could be infected with virus causing loss of information

　　c.Requirement to back up information

　　d.Greater security needed to prevent fraud and data loss

　　e.Training cost of staff

　　f.Cost of updating hardware and software

　　g.System can be hacked and data is stolen

　　h.Workers may be resistant to change or retraining

　　i.Staff may fear for job security

　　Activity-based Costing

　　Activity based costing 被越来越多的公司所采用，它跟传统的Absorption Costing 有什么区别呢？

　　Activity based costing is based on the activities required to produce the item.Costs are collected into cost pools and apportioned to products based on cost drivers.

　　Under Absorption Costing costs are apportioned to cost centers using a suitable basis for apportionment.E.g .director labour hours, machine hours or units.

　　Activity based costing 有哪些 benefits 呢？

　　1.More accurate cost information to support both strategic and tactical decisions

　　2.Improved cost management capability

　　3.A better understanding of the profitability of individual products and customers