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ACCA AA持续经营的概念

文章来源：ACCA全球官网

发布时间：2021-09-29 14:26

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It is essential that candidates preparing for the Audit and Assurance(AA)exam understand the respective responsibilities of auditors and management regarding going concern.This article discusses these responsibilities,as well as the indicators that could highlight where an entity may not be a going concern,and the reporting aspects relating to going concern.

Candidates attempting AA will need to have a sound understanding of the concept of going concern.Among other syllabus requirements,candidates must ensure they are aware of the respective responsibilities of auditors and management regarding going concern.The provisions in ISA 570,Going Concern deal with the auditor’s responsibilities in relation to management’s use of the going concern basis of accounting in the preparation of the financial statements.

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An entity prepares financial statements on a going concern basis when,under the going concern assumption,the entity is viewed as continuing in business for the foreseeable future.The term‘foreseeable future’is not defined within ISA 570,but IAS 1®,Presentation of Financial Statements deems the foreseeable future to be a period of at least 12 months from the end of the reporting period.

The concept of going concern is an underlying assumption in the preparation of financial statements,hence it is assumed that the entity has neither the intention,nor the need,to liquidate or curtail materially the scale of its operations.If management conclude that the entity has no alternative but to liquidate or curtail materially the scale of its operations,the going concern basis cannot be used and the financial statements must be prepared on a different basis(such as the‘break-up’basis).

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