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ACCA AA审计报告基于可持续经营假设

文章来源：ACCA全球官网

发布时间：2021-09-29 14:35

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An important point to emphasise at the outset is that candidates are strongly advised not to use the‘scattergun’approach when it comes to deciding on the audit opinion to be expressed within the auditor’s report.This is where a candidate explores all possible options rather than coming to a conclusion as to the auditor’s opinion,depending on the circumstances presented in the question.

There are three situations that ISA 570 identifies in terms of the use of the going concern basis of accounting:

use of the going concern assumption is appropriate but a material uncertainty exists

use of the going concern assumption is inappropriate

management unwilling to make or extend its assessment.

Use of the going concern assumption is appropriate but a material uncertainty exists

A reporting entity that considers the going concern basis of accounting to be appropriate,but still has a material uncertainty present will have to make disclosure of the fact in the financial statements that there are uncertain future transactions/events that may result in the entity being unable to continue in business in the foreseeable future.

The auditor will consider the adequacy of the disclosures made in the financial statements by management.If the auditor considers that the going concern basis is appropriate and that the disclosures are adequate,then the audit opinion will be unmodified and the auditor’s report will include a section headed‘Material Uncertainty Related to Going Concern’which explains the uncertainty.The Material Uncertainty Related to Going Concern section will follow the Basis for Opinion paragraph and will cross-reference to the relevant disclosure in the financial statements.It will also state that the auditor’s opinion is not modified in respect of this matter.

If the auditor concludes that the disclosures are inadequate,or if management have not made any disclosure at all and management refuse to remedy the situation,the opinion will be qualified or adverse.

In both cases a paragraph explaining the basis for the qualified or adverse opinion will be included after the opinion paragraph and the opinion paragraph will be qualified‘except for’or express an adverse opinion.

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