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ACCA考试科目P1（Professional Accountant）即专业会计师，有很多知识点需要大家注意！关于Report&Responsibility报告和责任，一起和高顿学姐看看吧！希望对大家的ACCA考试有所帮助！
一、Content of external report on internal controls内控外部报告的内容★★
1.The report should contain a statement of acknowledgement by the board that it is responsible for the company's system of internal control and for reviewing its effectiveness.报告包含董事会声明，承认对公司内控系统和有效性负责。
2.The"tone from the top"is very important in the development of my proposed reporting changes and so this is a very necessary component of the report.上层基调对于写报告非常重要，是报告不可缺少的一部分。
3.The report should summarize the processes the board(or where applicable,through its committees)has applied in reviewing the effectiveness of the system of internal control.报告应该汇总了董事会的审阅意见，关于内控系统的有效性。
4.The report should provide meaningful,high level information that does not give a misleading impression.Clearly,internal auditing would greatly increase the reliability of this information about arobust and effective audit committee would also be very helpful.报告应该提供有意义的，高水准的信息，不能给人以误导印象。非常清楚的一点是，内审应该最大程度增加信息的可靠度，一个靠得住和有效果的审计委员会将非常有用。
5.The report should contain information about any weakness in internal control that have resulted in error or material losses.报告应包含内控缺陷的信息，这些缺陷会导致错误或重大损失。
二、Compulsoryexternalreporting强制披露的外部报告★★★
以下是赞成强制披露报告的论点arguments in favour of compulsory reporting：
1.Improved confidence of shareholders提高股东信心。股东的期望是董事会能负责任地管理风险，让风险水平不至于过高。强制披露能够加固对信息质量的信心。
2.Stimulus to directors刺激董事。董事知道他们将不可避免的为自己的控制不力负责，因为投资人可以读到报告，找到关于控制薄弱的信息，（所以要尽职工作）。
3.Provide valuable information for stakeholders with power to hold directors accountable强制报告里的信息能够给外部利益相关者，尤其是市场监管者和机构投资者一些有价值的信息，让他们知道，董事要为他们的所作所为负责任的。
4.强制报告让公司想要掩饰他们的控制不力显得不可能，这也间接保证公司会有一个让投资者满意的好结果。
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