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F8知識點(diǎn)：非流動資產(chǎn)周期控制
1 控制目標(biāo) Control Objectives
Control objectives for the non-current asset cycle include the control objectives for the purchases cycle, plus the following:
1、To ensure that all material capital acquisitions and disposals are approved by management and/or the board.
確保所有有形資本的購買和處理都是可控的
2、To ensure that only capital expenditure is recognised as an asset.
確保只有資本支出被確認(rèn)為資產(chǎn)
3、To ensure that tangible and intangible non-current assets are properly depreciated or amortised.
確保有形和無形的固定資產(chǎn)能被正確地折舊或攤銷
4、To ensure that impairments are identified and accounted for.
確保減值損失能被確認(rèn)和計量
2 舉例 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 asset acquisitions approved by the board of directors. | Confirm approval for a sample of material non-current asset acquisitions. |
| Annual capital expenditure （"capex"） budgets and material non-current asset acquisitions approved by the board of directors. | For a sample of material tangible assets, review asset register to confirm that it is up to date and includes all required information. |
| Periodic inspection of assets and comparison with the asset register. Approval of useful lives and depreciation/amortisation methods used. Regular maintenance and servicing by suitably qualified engineers. |
Review asset register for evidence of regular physical inspection （e.g. date of inspection and comment on physical condition）. |
| Adequate appropriate insurance （e.g. buildings against fire or flood, equipment against breakdown and vehicles against accidents）. Safekeeping of documents of title （e.g. title deeds to property kept by the bank, vehicle registration documents kept in a locked safe）. |
Review documentation that shows that adequate appropriate insurance has been maintained. |
| Procedures for recording physical assets leaving or being removed from the client's premises. | Observe procedures for recording physical assets leaving or being removed from premises. |
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