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課上不是說(shuō)直接影響是獲得審計(jì)證據(jù)嘛 這怎么變成特定程序了
請(qǐng)問(wèn)老師這道題的知識(shí)點(diǎn)在哪個(gè)地方
這題題目沒(méi)看懂,這里的renewal是什么意思,對(duì)公司影響很大嗎?還有對(duì)于答案Disclosure inadequate 能不能寫(xiě)成If the management do not disclose the going concern matter adequately the matter will be material but not pervasive. The opinion will state that the FS is fairly represented except for disclosure of going concern and a basis for opinion paragraph should be followed up.
這道題是什么意思?
這題答案的第二點(diǎn)能寫(xiě)成,the misstatement amount is 195000 and it excesses 2.6m*1%=0.026mwhich is material level. So it is a material matter. 答案第三點(diǎn)if the management does not adjust the redundancy provision the auditor\'s report will need to be modified.這句話不是很懂,加了EOMother matter 和 material uncertainty 這三個(gè)后才會(huì)形成modified report吧,只是單純的沒(méi)有修改provision怎么就是modified report了?對(duì)于給出報(bào)告結(jié)論那里我能寫(xiě)成這樣嗎:auditor expresses an qualified opinion. The FS is fairly represented in all material respects except redundancy provision
如圖
第二問(wèn),這里的audit procedure要怎么寫(xiě),思路是什么?
這里的措施我不知道要怎么改?針對(duì)于這種帶有estimate 性質(zhì)的(如 provision、WIP、depn、allowance) 我可能都會(huì)寫(xiě)discuss with management how they determine the xxx and assess the reasonableness of it
老師,能講一下a和d選項(xiàng)嗎
老師 課堂習(xí)題冊(cè)有沒(méi)有詳細(xì)的答案解析呀
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