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ACCA AA持续经营审计责任
文章来源：ACCA全球官网
发布时间：2021-09-29 14:33
阅读：780次
Auditor’s responsibilities
As mentioned earlier,it is not the auditor’s responsibility to determine whether,or not,an entity can prepare its financial statements using the going concern basis of accounting;this is the responsibility of management.The auditor’s responsibility under ISA 570 is to obtain sufficient appropriate audit evidence about the appropriateness of management’s use of the going concern basis of accounting in the preparation of the financial statements,and to conclude whether there is a material uncertainty about the entity’s ability to continue as a going concern.【点击免费下载>>>更多ACCA学习相关资料】
In the AA exam candidates may be required to describe the audit procedures that the auditor should perform in assessing whether or not a company is a going concern.
When faced with such a requirement,candidates must be careful not to produce a list of generic audit procedures,but instead identify and highlight the factors from the scenario that may call into question the entity’s ability to continue as a going concern.Once these factors have been identified,candidates should then be able to think about the procedures the auditor may adopt to establish whether the factors mean the going concern basis of accounting is appropriate in the circumstances,or not.
Candidates should generate the audit procedures specifically from information contained in the scenario to demonstrate application skills Jasmine Co in the September/December 2018 Sample exam demonstrates this approach.
Many candidates fall into the trap of relying on‘discussions with management/directors’and‘obtaining a written representation’.Candidates must appreciate that while discussion/inquiry is a valid audit procedure under ISA 500,Audit Evidence,such a procedure is always used in addition to other procedures–in other words,inquiry on its own will not generate sufficient appropriate audit evidence.Similarly ISA 580,Written Representations recognises that while written representations do provide necessary audit evidence,they do not provide sufficient appropriate audit evidence on their own about any of the matters with which they deal.
Other procedures that the auditor may adopt to establish whether the use of the going concern basis of accounting is appropriate in an entity’s particular circumstances could be:
Reading minutes of shareholders’meetings to identify any current,or potential,cash flow difficulties.
Liaising with the entity’s legal advisers concerning any ongoing litigation or future litigation and assessing the reasonableness of management’s assessments of their outcome and the estimate of their financial implications.
Evaluating the entity’s plans to deal with unfulfilled customer orders.
Obtaining and reviewing reports of regulatory actions.
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