F8 Audit andAssurance中結(jié)合了期后事項(xiàng)的各種審計(jì)問題是一個(gè)經(jīng)常性的出題點(diǎn)，由于結(jié)合了期后事項(xiàng)的判定以及審計(jì)師對(duì)于財(cái)務(wù)報(bào)表中的各種審計(jì)程序的考察可以任意相結(jié)合，而成為了考官眼中的一個(gè)考察學(xué)生理解F8的常用出題點(diǎn)。今天學(xué)霸通過一個(gè)案例分析告訴你應(yīng)該怎樣把握黃金法則來(lái)解決subsequent events中的各種難題。

首先，什么是subsequent events呢？

IAS10 Subsequent Events是這樣定義的：Subsequent events are events occurring betweenthe date of the financial statements and the date of the auditor's report, andfacts that become known to the auditor after the date of the auditor's report.

這段話是什么意思呢？

它指的是subsequent events是那些發(fā)生在報(bào)表日和審計(jì)日這兩個(gè)時(shí)間點(diǎn)之間發(fā)生的所有事項(xiàng)。如圖所示：

其次，什么是adjusting/non-adjustingevents呢？

先來(lái)解釋什么是adjusting events.

Adjusting events的定義是An event afterthe reporting period that provides further evidence of conditions that existedat the end of the reporting period, including an event that indicates that thegoing concern assumption in relation to the whole or part of the enterprise isnot appropriate.

因此，adjusting events的成立有兩個(gè)條件：

它是subsequent events,意即它發(fā)生在報(bào)表日和審計(jì)師出報(bào)告日之間。

它提供的是financial reporting date之前就已經(jīng)存在的公司某些狀況的相關(guān)信息。

所以，判斷一件事是不是adjusting events的黃金法則就是：

看它提供的信息所反映的事件是不是在財(cái)務(wù)年度的年底就已經(jīng)發(fā)生了（雖然事后才發(fā)現(xiàn)）。

換而言之，如果它提供的信息反映的是在財(cái)務(wù)年度的年底沒有發(fā)生的事情，則為non-adjustingevents.

了解了這個(gè)黃金法則，相信小伙伴們都躍躍欲試了吧，請(qǐng)看F8的閱卷人Steve Collings在考官文章中給我們出的題：

Example 1

You are thetrainee accountant of Gabriella Enterprises Co and are preparing the financialstatements for the year-ended 30 September 2010. The financial statements areexpected to be approved in the Annual General Meeting, which is to be held onMonday 29 November 2010. Today’s date is 22 November 2010. You have been madeaware of the following matters:

1. On 14 October2010, a material fraud was discovered by the bookkeeper. The payables ledgerassistant had been diverting funds into a fictitious supplier bank account, setup by the employee, which had been occurring for the past six months. Theemployee was immediately dismissed, legal proceedings against the employee havebeen initiated and the employee’s final wages have been withheld aspart-reimbursement back to the company.

2. On 20September 2010, a customer initiated legal proceedings against the company inrelation to a breach of contract. On 29 September 2010, the company’s legaladvisers informed the directors that it was unlikely the company would be foundliable; therefore no provision has been made in the financial statements, butdisclosure as a contingent liability has been made. On 29 October 2010, thecourt found the company liable on a technicality and is now required to paydamages amounting to a material sum.

3. On 19 November2010, a customer ceased trading due to financial difficulties owing $2,500. Asthe financial statements are needed for the board meeting on 22 November 2010,you have decided that because the amount is immaterial, no adjustment isrequired. The auditors have also confirmed that this amount is immaterial tothe draft financial statements.

Required:

(a) For each ofthe three events above, you are required to discuss whether the financialstatements require amendment.

相信聰明的小伙伴一眼就能分辨出來(lái)3個(gè)事件中哪些是adjusting events,哪些是non-adjusting events了吧。

1.員工所犯下的欺詐案是在年底（2010年9月30日）就已經(jīng)發(fā)生的，所以是adjusting events.

2.由于客戶的訴訟是在9月20日（9月30日年底之前）提交的，雖然事后才確定要求公司賠償，仍應(yīng)當(dāng)屬于在年底之前已經(jīng)發(fā)生的事件，因此是adjusting events.

3.這個(gè)客戶停止交易是在9月19日，在年底之前。所以壞賬也是在年底之前產(chǎn)生的，因此是adjusting events.

現(xiàn)在小伙伴們對(duì)于adjusting/non-adjustingevents的判斷準(zhǔn)則應(yīng)該了如指掌了吧！

但大多數(shù)情況下，考官只是將subsequent events和adjusting/non-adjustingevents作為一個(gè)載體來(lái)考察考生對(duì)于審計(jì)的理解程度.

因此，單單掌握這個(gè)知識(shí)點(diǎn)是不夠的。因此，這道題又有了下一問：

Required:

(b) Describe theaudit procedures that should be performed to obtain sufficient appropriateevidence that the subsequent events have been appropriately treated in thefinancial statements.

其實(shí)像考察應(yīng)當(dāng)如何獲取審計(jì)證據(jù)來(lái)證明財(cái)務(wù)報(bào)表的合理性的題目，小伙伴們應(yīng)該大開腦洞，組織好自己的語(yǔ)言（這時(shí)候那些英語(yǔ)學(xué)的好的同學(xué)會(huì)沾不少光），不過學(xué)霸還有一些建議給大家：

1.     用生活性的思維方式和常識(shí)來(lái)?yè)羝瓶碱}。

假如你就是一個(gè)審計(jì)師，你應(yīng)該怎樣用你的火眼金睛確定公司沒撒謊或做假賬呢？對(duì)于case 1中的員工欺詐，應(yīng)當(dāng)想到的是：

首先，這個(gè)員工的欺詐案是不是真如公司所言是存在的？解決的辦法就是查看所謂的“虛假賬戶”是不是真的存在，當(dāng)初管理層是如何發(fā)現(xiàn)這個(gè)員工造假的呢？以及公司上訴法庭的相關(guān)文件是不是都存在且齊全；其次，如果的確存在欺詐，那么員工到底轉(zhuǎn)移了多少款項(xiàng)到這個(gè)虛假賬戶中？這些在銀行的對(duì)賬單中應(yīng)當(dāng)是可以核實(shí)的。另外，公司會(huì)不會(huì)仍然存在其他的可以被員工利用的制度上的缺陷？這些缺陷都是一個(gè)合格的審計(jì)師需要考察并通知管理層的。以上的這些分析，就是審計(jì)師中substantiveprocedure中最常用的analytical procedures。將這些批判性的思考翻譯成英文，就成了回答這個(gè)考題的關(guān)鍵所在。

對(duì)于case2的公司違約，我們應(yīng)當(dāng)想到的是檢查法庭的判決書，核實(shí)公司的確產(chǎn)生了這樣一筆負(fù)債，同時(shí)保證負(fù)債的數(shù)額與判決書中規(guī)定的一致，不發(fā)生出入。以及事后從銀行對(duì)賬單中確認(rèn)公司向客戶的確賠償了這樣一筆支出。

對(duì)于case3中的客戶停止交易，同樣應(yīng)當(dāng)向客戶核實(shí)已經(jīng)無(wú)力償還這筆款項(xiàng)，這筆款項(xiàng)確認(rèn)在之前記入了收入，公司的管理層已經(jīng)悉知了這件事情等等。

2.     從會(huì)計(jì)確認(rèn)、計(jì)量的角度考慮每個(gè)賬戶數(shù)額的準(zhǔn)確性和合理性。

比如一項(xiàng)資產(chǎn)，就應(yīng)當(dāng)考慮它發(fā)生時(shí)所確認(rèn)的條件，所確認(rèn)金額的準(zhǔn)確性；負(fù)債應(yīng)當(dāng)考慮其是否符合IAS 中相應(yīng)的確認(rèn)條件，以及確認(rèn)的準(zhǔn)確性等等。

3.       記住一句話：Obtainingwritten representations from the management of the company to confirm theevent.這句話幾乎對(duì)于任何突如其來(lái)的麻煩事件，都可以信心十足地寫上去。因?yàn)楣竟芾韺訉?duì)于這些事情必須要知曉和承認(rèn)，這些都給予審計(jì)師一定的信心保證事情的存在。

靠以上三點(diǎn)，小伙伴們就可以開開心心大膽應(yīng)試F8 ，得到滿意的分?jǐn)?shù)啦！

另外提醒，F(xiàn)8中的相關(guān)考題的基礎(chǔ)是F3 FinancialAccounting的各種IAS準(zhǔn)則，熟悉這些準(zhǔn)則是百戰(zhàn)百勝的前提。

有志于繼續(xù)在審計(jì)這條路上越走越遠(yuǎn)的小伙伴還可以選擇P7 Advanced Auditand Assurance，也許那時(shí)候你會(huì)明白審計(jì)這條路有多辛苦，但同時(shí)你也會(huì)在事務(wù)所里成就自己的的一番偉大事業(yè)！

來(lái)源：澤稷網(wǎng)校ACCA

2016 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報(bào)告、備考寶典等實(shí)用學(xué)習(xí)資料），關(guān)注微信公眾號(hào)：ACCA考友論壇（ID:ACCA-CHN）即可領(lǐng)?。?/p>