吉林体彩网

    1. <acronym id="bnhtu"></acronym>

        <acronym id="bnhtu"></acronym>

        <code id="bnhtu"><ol id="bnhtu"></ol></code>

        <acronym id="bnhtu"></acronym>
        1. <code id="bnhtu"><ol id="bnhtu"></ol></code>
          <acronym id="bnhtu"></acronym>
          <acronym id="bnhtu"></acronym>
          1. <acronym id="bnhtu"></acronym>
                <var id="bnhtu"></var>
              1. 免費試聽

                免費試聽

                選課中心 東奧名師 東奧書店

                Audit procedures to test subsequent events

                1.4 Audit procedures to test subsequent events

                Inquiries of management

                ? Status of items accounted for using preliminary or inconclusive data.

                ? Whether there are any new commitments, borrowings or guarantees.

                ? Whether there have been any:

                ü Sales or destruction of assets.

                ü Issues of shares/debentures or changes in business structure.

                ü Major events affecting appropriateness of accounting policies for estimates.

                ü Litigations or claims.

                Other procedures

                ? Review management procedures for identifying subsequent events to ensure that such events are identified.

                ? Read minutes of general board/committee meetings and enquire about unusual items.

                ? Review latest available interim FS and budgets, cash flow forecasts and other management reports.

                Other procedures

                ? Obtain evidence concerning any litigation or claims from the company’s solicitors with client permission.

                ? Obtain written presentation that all events occurring subsequent to the period-end which need adjustment or disclosure have been adjusted or disclosed.

                1.4 Facts discovered after the date of the auditor’s report but before the FS are issued

                ? The FS are responsibility of the management.

                ? The management should inform the auditors of any material subsequent events between the date of the auditors’ report and the date the FS are issued.

                ? The auditor does not have any obligation:

                ü To perform procedures.

                ü Make enquiries regarding the FS, after the date of the report.

                ? If the auditor become aware of a fact that had it been known to the auditor at the date of the report may have caused the auditor to amend the auditor’s report, the auditor shall:

                ü Discuss the matter with management and those charged with governance.

                ü Determine whether the FS need amendment.

                ü If amendment is required, inquire how management intends to address the matter in the FS.

                1.4.1 If amendment is required and management makes the necessary changes

                ? The auditor must carry out the following procedures:

                ü Undertake any necessary audit procedures on the changes made.

                ü Extend audit procedures for identifying subsequent events that may require adjustment of or disclosure in the FS to the date of the new auditor’s report.

                ü Provide a new auditor’s report on the amended FS.

                1.4.2 If amendment is required and management does not amend the FS

                ? If the auditor’s report has not yet been provided to the entity:

                ü The auditor shall modify the opinion and then provide the auditor’s report.

                ? If the auditor’s report has already been provided to the entity,

                ü The auditor shall notify management and those charged with governance not to issue the FS before the amendments are made.

                ? If the FS are issued anyway, the auditor shall take action to seek to prevent reliance on the auditor’s report.

                返回試聽
                查看講義

                免費課程:Audit procedures to test subsequent events

                3963人已學習
                玉山| 建水| 延吉| 斗门| 延津| 凤凰| 右玉| 平罗| 东兴| 景洪| 玉溪| 昌宁| 河源| 阜阳| 赫山区| 天水| 邢台| 新平| 和田| 双城| 柘城| 台山| 永安| 本溪| 龙口| 武汉| 萍乡| 中甸| 昌黎| 河南| 辽阳县| 五华| 泗县| 孝义| 石拐| 南县| 泸州| 通道| 井陉| 获嘉| 稻城| 克山| 丰宁| 武汉| 宿松| 瑞丽| 孙吴| 平台| 得荣| 德江| 金坛| 大同| 九龙| 常山| 丰镇| 漳州| 青县| 开封| 遮浪| 安多| 江都| 岱山| 宁南| 洪雅| 攸县| 甘孜| 福鼎| 江阴| 铜陵| 汶上| 玉山| 北票| 三都| 孪井滩| 交城| 永兴| 闻喜| 红安| 自贡| 化州| 容县| 应县| 阳信| 灵石| 汤原| 汕头| 夷陵| 伊宁| 定州| 三都| 邢台| 安乡| 晋中| 竹溪| 荔浦| 宁陵| 望谟| 岗子| 汉寿| 菏泽| 桐乡| 云龙| 南雄| 理塘| 惠水| 濉溪| 光山| 阿合奇| 赤峰郊区站| 渝北| 黄平旧洲| 中环| 长汀| 内邱| 江口| 礼泉| 慈溪| 梁河| 大宁| 环县| 屯溪| 芦山| 南华| 元江| 珙县| 武胜| 夷陵| 岢岚| 松江| 萍乡| 砀山| 苍山| 攸县| 松原| 奇台| 岳池| 阳高| 文县| 牟定| 嘉荫| 奈曼旗| 邕宁| 宁明| 泸州| 鄢陵| 吴起| 义县| 雅安| 陵县| 色达| 昌吉| 南澳| 蒙阴| 会同| 东沟| 新郑| 滁州| 六盘水| 无锡| 西充| 三都| 横峰| 西连岛| 鄂尔多斯| 镇安| 庆安| 红原| 郧西| 饶阳| 赣州| 定西| 平果| 牟平| 银川| 瑞金| 法库| 灵石| 贵德| 常州| 蚌埠| 泾县| 蒙城| 沭阳| 崇信| 千阳| 新竹市| 高青| 白山| 永嘉| 西安| 通道| 献县| 寿县| 新界| 聊城| 肥西| 沐川| 通什| 长岭| 通化| 容县| 石棉| 剑阁| 建瓯| 吴忠| 繁峙| 斗门| 修文| 满洲里| 通辽钱家店| 太白| 龙山| 察哈尔右翼后旗| 化隆| 定南| 绿春| 清兰| 辽阳县| 永泰| 寻甸| 上饶| 安阳| 无棣| 宁安| 鹤庆| 修武| 平乡| 名山| 志丹| 龙胜| 蔡家湖| 抚宁| 红安| 资阳| 察哈尔右翼中旗| 东阿| 武义| 耒阳| 双流| 云霄| 关岭| 枝江| 八宿| 费县| 草河口| 巴音布鲁克| 高安| 镇坪| 泸定| 长清| 元江| 子长| 涡阳| 梁河| 图里河| 纳溪| 斋堂| 方山| 华山| 昌邑| 榆次| 岗子| 珲春| 博罗| 钟祥| 科尔沁左翼中旗| 晋江| 西平| 瑞丽| 泽库| 东川| 安平| 建湖| 长寿| 石岛| 淮阴县| 平山| 中阳| 诺木洪| 温江| 临湘| 沈丘| 波密| 周村| 乌拉特后旗| 霍城| 辉南| 漳州| 平乡| 定安| 海南| 宜宾县| 肥东| 儋州| 准格尔旗| 于都| ??| )| 巴盟农试站| 石林| 茶陵| 滁州| 姜堰| 乐亭| 屏山| 颍上| 乌鞘岭| 苏州| 新巴尔虎右旗| 平定| 高安| 五常| 西平| 保山| 鸡西| 申扎| 西连岛| 呼和浩特市郊区| 琼山| 集贤| 伊通| 台中| 沁阳| 杞县| 淳化| 朝阳| 江山| 略阳| 绥棱| 长汀| 岗子| 宜丰| 永德| 泗水| 定海| 富民| 锡林高勒| 江都| 瑞昌| 惠水| 永修| 新密| 茌平| 青龙| 宝清| 惠东| 栾川| 左权| 硕龙| 昭苏| 新都| 成安| 荔波| 尚志| 若羌| 万安| 云澳| 六库| 田阳| 柳城| 汤河口| 正镶白旗| 榆林| 旬邑| 勃利| 剑阁| 林州| 迁安| 辰溪| 怀来| 遵义县| 中牟| 龙陵| 孪井滩| 邵阳县| 葫芦岛| 淮阴县| 马边| 巴马| 天池| 阿瓦提| 泉州| 霞浦| 新县| 横山| 岫岩| 曲江| 方城| 珲春| 范县| 临江| 新郑| 平台| 胶州| 京山| 东兴| 昌江| 双江| 孙吴| 海渊