第1101讲持续经营假设期后事项审计程序create

01续经营假设、期后事项审计程目录一、考情分二、专业词持续经营：Going现金流：Cash期中财务报表：Interimfinancial会议记录：Minutesof期后事项：Subsequent完成审计工作日：Completionauditwork审计报告日：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日会计师接受ABC公司委托，对其2017年度财务报表进行审计。在审计过会计师了解到ABC公司有一项无法偿还的到期，可能导致对持续经营假设产生重大疑虑。产生重大疑虑的事项或情况以及相关经营风险？为什么？会计师还应采取何种措施？Whensignificantitemsoreventsoccurredleadingtoprobableviolationofgoingconcernareidentified，thenCPAshouldperformthefollowingfurtherauditprocedures：①Ifmanagementhasnotevaluatedthegoingconcernassumptionoftheentity，thenvaluationisrequiredtobeconducted.whethertheresultsofthenmayimprovecurrentsituationornotandwhetherthenofmanagementisfeasibleornotastothespecificcircumstance.③Iftheentityhasmadecashflowforecast，andtheforecastingysisistheimportantelementthatevaluatesthemattersorsituationsofmanagementfuturenstodealwiththeissue,Evaluatethereliabilityofthebasicdatawhichisusedforpreparingforecastandmakesurewhetherhypothesisissupportedaspredictingbase.⑤Requiremanagementandthosechargedwith aboutthefuturenanditsfeasibility.（2）会计师应当询问管理层是否知悉超出评估期间的、可能导致对持续经营能力产生重大疑虑CPAshouldaskwhethermanagementisawareofitemsoreventsthatarebeyondassessmentperiodandmayleadtoviolationofgoingconcernassumptionanditsrelatedoperationalrisks.Therefore，theremayexistitemsoreventsthatareknownbymanagementandwouldoccuraftertheassessmentperiod.Theseitemsoreventsmayhavematerialimpactonthesuitabilityofapplyinggoingconcernassumptioninpreparingfinancialstatementsbymanagement.Inconsideringitemsoreventsonthegoingconcernability.Iftheeffectismaterial,CPAshouldconsidertakingfurthermeasures；considerationshouldbegiventomanagementtodeterminethesemattersortoassessthepotentialimpactofgoingconcernability.Butinadditiontotheimplementationofinquiryprocedures，CPAisnotresponsiblefordesigningotherauditprocedures,totestthepresenceofitemsoreventsbeyondassessmentperiodthatmayleadtosignificantgoingconcernproblem.Ifthefinancialstatementshavebeenmadefulldisclosure，CPAshouldissueunqualifiedauditreport，andaddaseparatepartwithtitle“materialuncertaintyrelatedtogoingconcern”inauditreport,toshowthattheseeventsorcircumstancesindicatethatthereismaterialuncertaintywhichmayleadtosignificantdoubtstothegoingconce