第1101講持續(xù)經(jīng)營假設(shè)期后事項審計程序create

01續(xù)經(jīng)營假設(shè)、期后事項審計程目錄一、考情分二、專業(yè)詞持續(xù)經(jīng)營：Going現(xiàn)金流：Cash期中財務(wù)報表：Interimfinancial會議記錄：Minutesof期后事項：Subsequent完成審計工作日：Completionauditwork審計報告日：Auditor’sreportGoingconcernEvaluatetheassessmentmadebymanagementfortheabilityofgoingIfassessmentperiodislessthan12monthsfromthebalancesheetdate，CPAshouldadvisemanagementtoextendassessmentperiodto12months.2.AuditconclusionAuditTheauditeeusesgoingconcernassumptionappropriay，butthereismaterialuncertaintymadeinfinancialUnqualifiedopinionwithaseparateparagraphtitledtogoingNodisclosuremadeinQualifiedopinionoradverseThereareseveralDierofAuditTheauditeeusesgoingconcernassumptionFinancialstatementsarestillpreparedaccordingtogoingconcernassumptionAdverseFinancialstatementsare（whichisacceptedbyCPA）andadequatedisclosureshavebeenemphasisparagraph）DelayingtheapprovaloffinancialstatementsonauditconclusionontheaspectofmaterialⅡ.AuditproceduresforsubsequentThefirstperiodsubsequentCPAshouldbeartheresponsibilityofactiveidentification，performanddesignspecificauditprocedurestoidentifythesesubsequentevents.2.ThesecondperiodsubsequentCPAdoesnotbearresponsibilityofperforminganyauditproceduresforfinancialstatementsafterauditreportdate.Betweensigningofauditreportandthedatefinancialstatementshavebeenissued，ifknowingthefactswhichmayhaveamaterialimpactonfinancialstatements，CPAshouldconsiderwhetherfinancialstatementsneedtobemodifiedornot，anddiscusswithmanagementandthosecharged IfCPAbelievestheimpactofsubsequenteventsismaterialenoughandhastomodifyfinancialstatements，appropriatemeasuresshouldbetakenaccordingtospecificsituation：Treatmentwhenmanagementmodifiesfinancial①Performnecessaryauditproceduresaccordingtospecific②IssuenewormodifiedauditreportaccordingtomodifiedfinancialTreatmentwhenmanagementdoesnotmodifyfinancialstatementsandauditreporthasnotbeCPAshouldissueopinionsotherthanunqualifiedopinionandsubmitauditTreatmentwhenmanagementdoesnotmodifyfinancialstatementsandauditreporthasbeenCPAshouldinformmanagementandthosechargedwith ernance（unlessallthosechargewithernancejoininmanagingtheauditee）nottoissuethefinancialstatementstothirduntiltheyhavebeenmodifiedstatementsusersfromtrustingthisauditreport.3.ThethirdperiodsubsequentAfterfinancialstatementshavebeenissued,CPAdoesnothaveresponsibilityofperforminganyauditproceduresforfinancialstatements.Ifsomefactsareknownandonthedateofsigningauditreportthefactsareknowntoleadtomodifytheauditreport，CPAshouldtakecorrespondingactivities.Treatmentwhenmanagementmodifiesthefinancial②Reviewwhetherthestepstakenbymanagementcouldensurethatall financialstatementslearnthemodification；④Underspecialcircumstance，modifytheauditreportorissuenewauditTreatmentwhenmanagementdoesnottakeanyCPAshouldinformmanagementandthosechargedwithernance（unlessallthosechargedwithernancejoininmanagingtheauditee）andmakeefforttopreventfinancialstatementsusersfromtrustingthisauditreport.IfCPAhasinformedthemanagementandthosechargedwithernancebuttheydonottakenecessaryactions，CPAshouldtakeappropriateactionstopreventfinancialstatementsusersfromrelyingonthisauditreport.ActionstakenbyCPAdependontheirownrightsandobligations.Thereby，CPAmaybelieveitisappropriatetoseeklegaladvice.四、同步系2013年2月1日會計師接受ABC公司委托，對其2017年度財務(wù)報表進(jìn)行審計。在審計過會計師了解到ABC公司有一項無法償還的到期，可能導(dǎo)致對持續(xù)經(jīng)營假設(shè)產(chǎn)生重大疑慮。產(chǎn)生重大疑慮的事項或情況以及相關(guān)經(jīng)營風(fēng)險？為什么？會計師還應(yīng)采取何種措施？Whensignificantitemsoreventsoccurredleadingtoprobableviolationofgoingconcernareidentified，thenCPAshouldperformthefollowingfurtherauditprocedures：①Ifmanagementhasnotevaluatedthegoingconcernassumptionoftheentity，thenvaluationisrequiredtobeconducted.whethertheresultsofthenmayimprovecurrentsituationornotandwhetherthenofmanagementisfeasibleornotastothespecificcircumstance.③Iftheentityhasmadecashflowforecast，andtheforecastingysisistheimportantelementthatevaluatesthemattersorsituationsofmanagementfuturenstodealwiththeissue,Evaluatethereliabilityofthebasicdatawhichisusedforpreparingforecastandmakesurewhetherhypothesisissupportedaspredictingbase.⑤Requiremanagementandthosechargedwith aboutthefuturenanditsfeasibility.（2）會計師應(yīng)當(dāng)詢問管理層是否知悉超出評估期間的、可能導(dǎo)致對持續(xù)經(jīng)營能力產(chǎn)生重大疑慮CPAshouldaskwhethermanagementisawareofitemsoreventsthatarebeyondassessmentperiodandmayleadtoviolationofgoingconcernassumptionanditsrelatedoperationalrisks.Therefore，theremayexistitemsoreventsthatareknownbymanagementandwouldoccuraftertheassessmentperiod.Theseitemsoreventsmayhavematerialimpactonthesuitabilityofapplyinggoingconcernassumptioninpreparingfinancialstatementsbymanagement.Inconsideringitemsoreventsonthegoingconcernability.Iftheeffectismaterial,CPAshouldconsidertakingfurthermeasures；considerationshouldbegiventomanagementtodeterminethesemattersortoassessthepotentialimpactofgoingconcernability.Butinadditiontotheimplementationofinquiryprocedures，CPAisnotresponsiblefordesigningotherauditprocedures,totestthepresenceofitemsoreventsbeyondassessmentperiodthatmayleadtosignificantgoingconcernproblem.Ifthefinancialstatementshavebeenmadefulldisclosure，CPAshouldissueunqualifiedauditreport，andaddaseparatepartwithtitle“materialuncertaintyrelatedtogoingconcern”inauditreport,toshowthattheseeventsorcircumstancesindicatethatthereismaterialuncertaintywhichmayleadtosignificantdoubtstothegoingconce