ACCA：F2　Audit conclusions and reporting09年ACCA_CAT考试

文章作者 100test 发表时间 2010:01:01 13:10:31
来源 100Test.Com百考试题网

　　On completion of the detailed audit testing, the auditor must consider whether or not the organization is a going concern.
　　not going concern/in doubt
　　Discuss with management
　　Persuade the management to prepare on the break-up basis
　　All assets and liabilities to be re-classified as ‘current’ and revalued at NRV.
　　Further provisions for liquidation costs may also be required.
　　Going concern but in a significant uncertainty
　　Reflect that conclusion in the auditor’s report
　　Details of the different ways in which the auditor may report problems are shown as follows:
　　The auditor believes that there is doubt over the going concern status, but considers that the financial statements give adequate details of the problem. In this case the auditor will give an unqualified audit report （i.e. one stating that the financial statements show a true and fair view） but include an ‘emphasis of matter’ paragraph drawing attention to any notes or details in the financial statements explaining the position. The report is modified but unqualified. [虽然存在问题,但实话实说]
　　The auditor believes that there is doubt over the going concern status, but considers that the financial statements do not give adequate disclosure. In this case the auditor’s report will be qualified and should refer specifically to the going concern problem and either give an except for opinion or an adverse opinion. [有问题,但未如实说]
　　在考试的时候,并非是针对每个案例都进行GOING CONCERN分析.当题目案例中已告知你该企业经营有方,各方面业绩都蒸蒸日上或正常经营时,就无需不顾案例试试,机械地套用GOING CONCERN进行分析.