Non-current Assets Cycle - Control非流动资产周期-控制

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非流动资产周期-控制

ACCA F8知识点

1 控制目标 Control Objectives

Control objectives for the non-current asset cycle include the control objectives for the purchases cycle, plus the following:

To ensure that all material capital acquisitions and disposals are approved by management and/or the board.

确保所有有形资本的购买和处理都是可控的

To ensure that only capital expenditure is recognised as an asset.

确保只有资本支出被确认为资产

To ensure that tangible and intangible non-current assets are properly depreciated or amortised.

确保有形和无形的固定资产能被正确地折旧或摊销

To ensure that impairments are identified and accounted for.

确保减值损失能被确认和计量

2 举例Internal Control Examples and Sample Tests of Controls

Internal controls and tests of controls include the internal controls and tests of controls for the purchases cycle, plus the following:

Internal Control Examples	Sample Tests of Control
Annual capital expenditure （"capex"）budgets and material non-current assetacquisitions approved by the board ofdirectors.	Confirm approval for a sample ofmaterial non-current asset acquisitions.
Annual capital expenditure （"capex"）budgets and material non-current assetacquisitions approved by the board ofdirectors.	For a sample of material tangible assets,review asset register to confirm that itis up to date and includes all requiredinformation.
Periodic inspection of assets andcomparison with the asset register. Approval of useful lives and depreciation/amortisation methods used. Regular maintenance and servicing bysuitably qualified engineers.	Review asset register for evidence ofregular physical inspection （e.g. dateof inspection and comment on physicalcondition）.
Adequate appropriate insurance （e.g.buildings against fire or flood, equipmentagainst breakdown and vehicles againstaccidents）. Safekeeping of documents of title （e.g. titledeeds to property kept by the bank, vehicleregistration documents kept in a lockedsafe）.	Review documentation that shows thatadequate appropriate insurance has beenmaintained.
Procedures for recording physical assetsleaving or being removed from the client'spremises.	Observe procedures for recording physicalassets leaving or being removed frompremises.