ACCA：F-2 Auditconclusionsandreporting
發布時間：2014-02-26 共1頁
On completion of the detailed audit testing, the auditor must consider whether or not the organization is a going concern.
not going concern/in doubt
Discuss with management
Persuade the management to prepare on the break-up basis
All assets and liabilities to be re-classified as ‘current’ and revalued at NRV;
Further provisions for liquidation costs may also be required;
Going concern but in a significant uncertainty
Reflect that conclusion in the auditor’s report
Details of the different ways in which the auditor may report problems are shown as follows:
The auditor believes that there is doubt over the going concern status, but considers that the financial statements give adequate details of the problem. In this case the auditor will give an unqualified audit report （i.e. one stating that the financial statements show a true and fair view） but include an ‘emphasis of matter’ paragraph drawing attention to any notes or details in the financial statements explaining the position. The report is modified but unqualified. [雖然存在問題,但實話實說]
The auditor believes that there is doubt over the going concern status, but considers that the financial statements do not give adequate disclosure. In this case the auditor’s report will be qualified and should refer specifically to the going concern problem and either give an except for opinion or an adverse opinion. [有問題,但未如實說]
在考試的時候,并非是針對每個案例都進行GOING CONCERN分析;當題目案例中已告知你該企業經營有方,各方面業績都蒸蒸日上或正常經營時,就無需不顧案例試試,機械地套用GOING CONCERN進行分析.
not going concern/in doubt
Discuss with management
Persuade the management to prepare on the break-up basis
All assets and liabilities to be re-classified as ‘current’ and revalued at NRV;
Further provisions for liquidation costs may also be required;
Going concern but in a significant uncertainty
Reflect that conclusion in the auditor’s report
Details of the different ways in which the auditor may report problems are shown as follows:
The auditor believes that there is doubt over the going concern status, but considers that the financial statements give adequate details of the problem. In this case the auditor will give an unqualified audit report （i.e. one stating that the financial statements show a true and fair view） but include an ‘emphasis of matter’ paragraph drawing attention to any notes or details in the financial statements explaining the position. The report is modified but unqualified. [雖然存在問題,但實話實說]
The auditor believes that there is doubt over the going concern status, but considers that the financial statements do not give adequate disclosure. In this case the auditor’s report will be qualified and should refer specifically to the going concern problem and either give an except for opinion or an adverse opinion. [有問題,但未如實說]
在考試的時候,并非是針對每個案例都進行GOING CONCERN分析;當題目案例中已告知你該企業經營有方,各方面業績都蒸蒸日上或正常經營時,就無需不顧案例試試,機械地套用GOING CONCERN進行分析.
