mike p7独立录制私播完结版基础课文字c1fraud and law

ISA240:Theauditor’sresponsibilitiesrelatingtofraudinanauditoffinancialstatements DefinitionsFraudreferstoanintentionalactbyoneormoreindividualsamongmanagement,thosechargedwithernance,employees,orthirdparties,involvingtheuseofdeceptiontoobtainanunjustorillegalFrauddiffersfromerrorinonlyonerespect–intentbutbothprovideillustrationsofirregularitywithintheaccountsofanentity.TwotypesTwotypesofintentionalmisstatementscausedbyfraudarerelevanttotheauditor:misstatementsresultingfromfraudulentfinancialreporting(suchasthoseusedtomanipulatefinancialresultsandsoartificiallyimproveanentity’strueposition);andmisstatementsresultingfrommisappropriationofassets(suchasstealinginventoryfor aluseorResponsibilities在按照审计准则的规定执行审计工作时，会， ， 。另一方面，由于审计的固有限制，即使 会计师不能对财务报表整体不存在重大错报获取绝对保证 或者故意 会计师提供虚假陈述。如果涉及串通舞弊 。II ResponsibilitiestItis heauditor's responsibilitytodetectfraud.AccordingtoISA240TheAuditor'sResponsibilitiesRelatingtoFraudinanAuditofFinancialStatements,managementisprimarilyresponsibleforpreventinganddetectingfraud.Theauditorisrequiredtoobtainreasonableassurancethatthefinancialstatementsare frommaterialmisstatementwhethercausedbyfraudorerror.tshall

thatthehroughouttherecognisingthepossibilitythatamaterialmisstatementduetofraudcouldexist.Theauditoristhereforeexpectedtobealerttoindicatorsofpotentialfraud.ProfessionalscepticismProfessionalskepticismisdefinedonAuditingasan thatincludesaquestioningmind,beingalerttoconditionswhichmayindicatepossiblemisstatementduetoerrororfraudandacriticalassessmentofauditevidence.ProfessionalskepticismandbeingableandbeingreadyItisalsoimportantthattheauditorconsidersthereliabilityofinformationprovidedbymanagementduringtheaudit..【2019/12】Inmanycases,thedetectionoffraudismadedifficultbecausetheperpetratorwill activity.InthecaseofBeyerCo,themissinginventorywasconcealedbythe .meantthattheamountsstolenwerenotapparentfromthecontrol cetodetectinventoryanomalies.Fraudssuchasthisonearemadehardertodetectby.Thiscanmeancontrolswhichare cetopreventordetectfraudFraudsarealsooftenperformedin thelossesareimmaterialincomparisontothesizeofthewhichmeansthathighlevelcontrolssuchasmonitoringofKPIsrelatedtoprofitmarginsmaynotdetectthefrauduntilthefraudreachesascalewhichaffectsthebusinesssignificantly.Ex-SD2019Q3(c)Theauditcommitteemembershaveexpressedtheirdissatisfactionthatthe ’sauditordidnotidentifythefraud. inthewith(5

risingformanagementandfortheMarkschemeDifficultyinidentifyingfraudGenerally,1markperpointex Management’sSizeoffraudrelativetotheAuditor’sSamplingRiskassessmentandscepticismummarks5Answer(c)DifficultyidentifyingAccordingtoISA240TheAuditor’sResponsibilitiesRelatingtoFraudinanAuditofFinancialStatements,managementofthe andthosechargedwith ernanceareresponsibleforthepreventionanddetectionoffraudanderrorwithinthe throughtheprovisionofasoundsystemofinternalcontrolsandastrongcontrolenvironment.However,evenwhencontrolsarein ce,fraudcanbedifficulttodetect.Byitsnature,fraudishidden,andcontrolsintendedtoreducetheriskoffraudmaybeinsufficienttopreventordetectfraud.Inmanycases,thedetectionoffraudismadedifficultbecausetheperpetratorwill theiractivity.InthecaseofBeyerCo,themissinginventorywasconcealedbythe.Thismeantthattheamountsstolenwerenotapparentfromthecontrolin cetodetectinventoryanomalies..Fraudssuchasthisonearemadehardertodetectby.Thiscanmeanthatsegregationofdutiescontrolswhicharein cetopreventordetectfraudcanbe.Fraudsarealsooftenperformedin thatthelossesareimmaterialincomparisontothesizeofthe whichmeansthathighlevelcontrolssuchasmonitoringofKPIsrelatedtoprofitmarginsmaynotdetectthefrauduntilthefraudreachesascalewhichaffectsthebusinesssignificantly.Giventhedifficultiesfacedbycompaniesinidentifyingfraud,itisoftenthecasethatfraudis whenthishappens,itiscommonforcompaniestoaskwhyauditorsdidnotdiscoverthefraudduringtheiraudit.ISA240statesthatwhentheauditortheyareresponsibleforobtainingreasonableassurancethatthefinancialstatementstakenasawholearefrommaterialmisstatement,whethercausedbyfraudorerror.Owingtotheinherentlimitationsofanaudit,thereisanunavoidableriskthatsomematerialmisstatementsofthefinancialstatementsmaynotbedetected,eventhoughtheauditisproperly nnedandperformedinaccordancewiththeTheauditor’sresponsibilityfordetectionoffraudisthereforeasecondaryonetothatofmanagementandauditorsfacethe asmanagementwhenitcomestodetectingfraudthroughtheconcealment,controlsoverrideandoftenimmaterialnatureoffraud.thechallengessharedwithmanagement,theauditprocessislimitedbythefocusonmaterialmisstatementsandbywherebynoteverytransactionwillbeexamined.Auditorsshould,however,considertherisksoffraudwhen nningtheirauditandthecontrolweaknesseswhichwouldincreasetheriskoffraudAuditorshavingawarenessthatoverrideofcontrolsmayexistandthatrepresentationsmadetothemmaybefalse.Overall,forbothmanagementandforauditors,fraudishardtodetectespeciallywhencollusionexiststoenableoverrideofcontrolsandconcealmentofthefraud.FraudTriangleAnincentivetocommitfraudAperceivedopportunitytocommitfraudAnabilitytorationalizethefraudulentaction。舞弊者具有舞弊的动机是舞弊发生的首要条件。例如，司 舞计和运行上的缺陷，如公司对资产管理松懈，公司管理层能够凌驾于内部控制之上而可以随 会为舞弊行为寻找借口的能力.例如 资产的员工可能认为单位对自身的待遇不公，编制虚假财务报告者可能认不是出于个人私利而是出于公司集体利益Ex-2016/06Q3Fraud-revenuerecognitionAccordingtoISA240TheAuditor’sResponsibilitiesRelatingtoFraudinanAuditofFinancialStatements:,ttheauditorshall,basedona hattherearerisksoffraudinrevenuerecognition,evaluatewhichtypesofrevenue,revenuetransactionsorassertionsgiverisetosuchrisks.’,tDiscusswhytheauditorshouldpresumethattherearerisksoffraudinrevenuerecognitionandwhyISA240requiresspecificauditorresponsesinrelationtotherisksidentified.(7marks)MarkschemeFraud-revenuerecognitionGenerally1markforeachpointofManagementHighvolumeofUseofComplexityofCashCommoninrecentaccountingNotalwayscomplex/ ummarks7Answer-1Managementtargets/incentivesOnereasonisthatmanagersofcompaniesare,particularlyinlistedcompanies,toachievecertainperformancetargets.Theachievementofthosetargetsoftenimpactstheirjobsecurityandtheircompensation.Theseperformancetargetsoftenincludemeasuresofrevenuegrowth,providinganincentiveformanagementtouseearningsmanagement,Inothercompaniestheremaybeincentivestounderstaterevenues,forexample,toreducereportedprofitsand,therefore, taxationcharges.Thismaybemorerelevanttoprivatelimitedcompanieswheremanagementmaynotbeundersuchpressuretoachieverevenuebasedtargets.HighvolumeoftransactionsThereisalsousuallyduringafinancialperiod.Asthevolumeoftransactionsincreases,theriskoffailingtodetectfraudanderrorusingtraditional,samplebasedauditingtechniquesalsoincreases.Thismeansthatitispotentiallyeasierformanagementtosuccessfullymanipulatethesebalancesthanotherbalanceswhicharesubjecttoalowervolumeoftransactions.MaterialmisstatementthroughthemanipulationofrevenuerecognitioncanbereadilyachievedbyrecordingrevenueinanthanisproperorbycreatingfictitiousUseofjudgementRevenuerecognitioncanalsobeExamplesincludetherecognitionofrevenuesonlong-termcontracts,suchastheconstructionofbuildings,andfromtheprovisionofservices.Theserequiretheestimationofthepercentageofcompletionattheperiodend,increasingthescopeformanagementtomanipulatereportedresults.Complexityofaccounting.Aswellasrequiringjudgement,revenuerecognitioncanalsobea Forexample,somesaleshavemultipleelements,suchasthesaleofgoodsandtheseparatesaleofrelatedmaintenancecontractsandwarranties.Thisaddedcomplexityincreasestheriskofmanipulation..Cashsales,Insomecompanies,forexample,thoseintheahighproportionofrevenuemaybe,.earnedthroughThisincreasestheriskofthetheftofcashandtheconsequentmanipulationofrecordedrevenuestoconcealthiscrime..CommoninrecentaccountingfraudssuchasEnronand.Theprevalenceofthesemethodsinmodernaccountingfraudsandthefailureofauditorstodetectthisinthesecasessuggeststhatitisoneofthemorecommonmethodsofearningsmanagementandonewhichauditorsshouldrightlyconsiderashighrisk.Notalwayscomplex/rebuttablepermittedWhilerevenuerecognitioningeneralmaybeconsideredahighriskarea,itisnotalwaysthecase;companieswithsimplerevenuestreamsoralowvolumeoftransactionsmaybeconsideredatlowriskoffraudthroughrevenuemanipulations.TheAuditor’sResponsibilityRelatingtoFraudinanAuditofFinancialStatementsrevenuerecognition.Oneexampleofsimplerevenuestreamswouldbewherea leasespropertiesforfixedannualamountsoverafixedperiodoftime.Ifthisisthecase,thereasonsfornottreatingrevenueasahighfraudriskareamustbefully edbytheauditor.VProcedureswhenmisstatementsarediscovered CommunicationWhentheauditoridentifiesfraud edfraud,hecommunicateittotheaspracticable.Fraudshouldbecommunicatedwhereit

asEmployeeswhohavesignificantrolesininternalcontrol;Otherswherethefraudresultsinamaterialmisstatementinthefinancialstatements.Theauditorshouldcommunicatetomanagementandthosechargedwith ernanceany inthedesignorimplementationofhichhavecometotheauditor's.Theauditormayhavealegaldutyundernationallawtoreportfraudto .suchcases,theauditor'sdutyofbythelaw.

isVII WithdrawalfromanengagementIf,asaresultofamisstatementresultingfromfraudor edfraud,theauditorencountersexceptionalcircumstancesthatbringintoquestiontheauditor’sabilitytocontinueperformingtheaudit,theauditorshouldconsiderthepossibilityofwithdrawingfromtheengagement.Suchexceptionalcircumstancescanarise,forexample,when:Theentitydoesnottaketheappropriateactionregardingfraudthattheauditorconsidersnecessaryinthecircumstances;;Theauditor’sconsiderationoftherisksofmaterialmisstatementduetofraudandtheresultsofaudittestsindicateasignificantrisk ;Theauditorhas aboutthecompetenceorintegrityofmanagementorthosechargedwith 2020/03Q2Ex-2020/03Q2(a)(i)Discusstheaudit,andthe

otfthefraudforthecompletionoftheobetakenbytheauditor.(6marks)otItis1July20X5.YouworkintheauditdepartmentofSaul&Co.TheGoodmanGroup(theGroup)isanaudit ofyourfirmandtheauditforthefinancialyearended31December20X4isinthecompletionstage.TheGroup,whichisnotlisted,installsandmaintainssecuritysystemsforbusinessesandresidentialcustomers.MaterialityfortheauditoftheGroupfinancialstatementshasbeendeterminedtobe$400,000.Youarereviewingtheauditworkingpapers,andhavegatheredthefollowinginformation:TheGroupfinancedirectorhasinformedtheauditteamthatduringtheyear,afraudwascarriedoutbyamanager,MikeTrout,inoneoftheGroup’sprocurementdepartments.Themanagerhadraisedfictitious sandpaidthe damountsintohis albankaccount.WhenquestionedbytheGroup’sfinancedirector,MikeTroutconfessedthathehadstolen$40,000fromtheGroup.Thefinancedirectoraskedtheauditteamnottoperformanyproceduresinrelationtothefraud,astheamountisimmaterial.Healsostatedthatthefinancialstatementswouldnotbeadjustedinrelationtothefraud.Theonlyauditevidenceonfileisawrittenrepresentationfrommanagementacknowledgingtheexistenceofthefraud,andalistofthe swhichhadbeenraisedbythemanager,providedbythefinancedirector.Theauditworkingpapersconcludethatthefraudisimmaterialandnofurtherworkisneeded.Answer(i)Ifthefullextentofthefraudis$40,000,thentheauditteamiscorrecttodeterminethatthefraudisimmaterialtothefinancialstatements.However,withoutperformingfurtherproceduresitisnotpossibletoreachthatconclusion.There tosupporttheassertion$40,000isthetotalamountofstolenfunds.RelyingsolelyonaconversationbetweentheGroupfinancedirectorandthemanagerwhocarriedoutthefraudandalistof sprovidedbytheGroupfinancedirectorisnotacceptableasthisevidenceisnotsufficientlyreliable.Indeed,theGroupfinancedirectorcouldbeinvolvedwiththefraud,and andminimizethe edscaleofthefraudinordertodeterfurtherproceduresbeingcarriedout,orinvestigationoractionsbeingtaken.TheauditorshouldapproachthecommentsmadebytheGroupfinancedirectorwithanattitudeofprofessionalscepticism,especiallygiventhathehasaskedtheauditteamnottoinvestigatefurther,whichraisessuspicionthathemaybecoveringupthefactthatthefraudwasonalargerscalethanhasbeenmadeknowntotheauditor.Therearetwocoursesofactionforthetinorderforauditortoobtainsufficientandappropriateevidencerelatingtotheamountofthefraud.ThisisparticularlyimportantgiventhattheGroupfinancedirectorseemsunwillingtomakeanyadjustmenttothefinancialstatements.Ifthefraudisactuallymorefinanciallysignificant,thefinancialstatementscouldbemateriallymisstated,butwithoutfurtherauditevidence,theauditorcannotdeterminewhetherthisisthecase.ISA240TheAuditor’sResponsibilitiesRelatingtoFraudinanAuditofFinancialStatementsrequiresthatwhenfraudhastaken ce,auditorsshallcommunicatethesemattersonatimelybasistotheappropriatelevelofmanagementinordertoinformthosewithprimaryresponsibilityforthepreventionanddetectionoffraudofmattersrelevanttotheirGiventhattheGroupfinancedirectoralertedtheauditortothefraud,itseemslikelythatmanagementandthosechargedwith ernancearealreadyawareofthefraud.However,theauditorshouldconsiderwhetheraformal,writtencommunicationisneeded.Inadditiontoreportingtomanagementandthosechargedwithernance,ISA240requiresthattheauditorshalldeterminewhetherthereisaresponsibilitytoreporttheoccurrenceorsuspiciontoapartyoutsidetheentity.Theauditor’sdutyto makessuchreportingpotentiallydifficult,andtheauditormaywishtotakelegaladvicebeforereportingexternally.Tutorialnote:Anti-moneylaunderinglegislationislikelytoimposeadutyonauditorstoreport edmoneylaunderingactivity.Suspicionsrelatingtofraudarelikelytoberequiredtobereportedunderthislegislation.ThereforecreditwillbeawardedforrelevantconsiderationofwhetherSaul&Coshouldreportthefraudonthisbasis.MarkschemeCannotdeterminewhetherfraudisimmaterialwithoutobtainingfurtherInsufficienttorelyonaconversationbetweenGroupfinancedirectorandtheallegedfraudsterasasourceofevidenceGroupfinancedirectorcouldbeinvolvedandattemptingtoconcealthetrueextentoftheAuditteamneedstouseprofessionalscepticisminrelationtoassertionsmadeabouttheFinancialstatementscouldbemateriallymisstated/GroupfinancedirectorrefusingtoAuditorshouldconsiderreportingresponsibilitiestomanagement/PotentialtoreportexternallyaftertakinglegalConsideration ummarks2017/06Q5RequiredCommentuponthematterdescribedaboveandex inthebeforetheauditor’sreportcanbesigned.(7marks)Discusstheimplicationsfortheauditor’sreportifnoadjustmentsaremadetothefinancialstatements.(5marks)YouareamanageratThyme&Co,afirmofCharteredCertifiedAccountants.Youarecurrentlyinvolvedinthecompletionstageoftwoengagementsrelatingtodifferent Coisalisted operatingintheengineeringindustry.The manufacturesmachineryforuseintheaircraft,defenceandmarinesectors.Theauditfortheyearended30April2017isalmostcomplete.Therevenueandprofitbeforetaxfiguresrecognisedinthedraftfinancialstatementsaremillionand$139million,respectively millionand$175millionlAuditproceduresidentifiedtwosalestransactionsinthe uarteroftheyearthatrelatedtotwo customersbutwherethegoodsweredeliveredtothe ocation.Furtherinvestigationsrevealedthatthegoodsweredeliveredtoathirdparty,whoagreedtostorethemuntilthecustomerswerereadytoreceivedelivery.Thegoodshave deliveredtothecustomersbecausetheyarebothbuildingnewfacilitiesandneitherissufficientlyprogressedtoreceivethenewmachinery.lThecontracttermsexplicitlystatethat Coisobligedtodeliverthegoodstothecustomersfor andtheohasnotagreedtoanyconsequentamendmentstotheseterms.Thesalesswereraisedand fogoodstothestoragefacility.Duringdiscussionswiththeauditteam,thefinancedirectorstatedthatthe hadfulfilleditscontractualobligationstoprovidethegoodsbyaspecifieddate.Therevenueattributabletothetwotransactionstotalled$17million.Answers-(i)MattersTherevenueof$17millionrecognisedinrelationtothehighlightedtransactionsrepresents1·2%ofrevenueand12·2%ofprofitbeforetax.Thesalesare,therefore, tothefinancialstatements.IFRS15RevenuefromContractswithCustomersspecifiesthatanentityshallrecogniserevenueonlywhenithassatisfieditsperformanceobligationsbytransferringthegoods(orservices)toitsCobelievesthattheyhavesatisfiedtheirperformanceobligationsbyhavingthegoodsavailableforthecustomersbythespecifieddate.Thesituation,however,representsaarrangement,whereby Cohasbilledthecustomerbuthasyettophysicallytransferthegoodstothem.IFRS15specifiesthatinthesecircumstancesitshouldbeThecontractsspecifythatthegoodshavetobedeliveredforinspectionand‘ ;’implyingthatthecustomerwillnotacceptcontroluntiltheyhavesatisfactorilycompletedtheirCohas,therefore,notfulfilledtheirobligations inrelationthesetwo Co’slistedstatus,managementmaytoreportbetterresults.Revenuehasfallenby3·5%basedonthedraftfinancialstatements.Ifthe$17millionrelatingtothebillandholdarrangementisexcludedfromthe2017financialstatements,thenthereductioninrevenueisgreater,at【Answers-FurtheractionsThyme&Coshould djuststheirfinancialstatementstoreversetherevenuerecognisedinrelationtothegoodsbeingstoredatthethirdpartyfacility.Iftheyrefusetoadjustthefinancialstatements,Thyme&CoTheyshouldrepeattherequesttoadjustthefinancialstatementsandinformthemofthemodificationsthatwillbemadetotheauditor’sreportiftheadjustmentsarenotmade.Ifthe stillrefusestoamendthefinancialstatements,Thyme&Coshouldrequesta fromtheconfirmingtheirintentiontoproceedwithoutamendingthefinancialstatementsandthattheyareawareofthepotentialAnswers-(ii)Auditor’sreportMaterialbutnotpervasiveIfmanagementrefusestoreversethe$17millionofrevenuerecognisedinrelationtothesetransactionstheauditorwillconcludethatthefinancialstatementsaremateriallyThematterismaterialtothestatementofprofitorlossbutitisunlikelytobeconsideredpervasive;therequiredadjustmentwouldnotleadtoareportedprofitbeingrestatedasalossandtheonlycaptionsofthefinancialstatementsaffectedwillberevenueandQualifiedInthesecircumstancestheauditorwouldissuea statingthatthesemattersthefinancialstatementsarefairlypresented.Theauditorshouldalsoincludeopinionparagraph.Thisshoulddescribeand

paragraphbelowthefinancialeffectsofMarkSchemeIFRS15–SatisfactionofperformanceControlnotyetpassedRevenuerecognitionandmanagementRevenuerecognisedtooearlyand,therefore,misstatedRequestadjustmenttofinancialIfrefusedcommunicatewiththosecharged Obtainwrittenrepresentationummarks7MarkScheme(ii)Auditor’sFinancialstatementsmateriallyMatterisnotQualifiedauditor’s‘Exceptfor’Basisofqualifiedopinionparagraphummarks5ISA250:Considerationoflawsanregulationsinanauditoffinancialstatements 1通常对决定财务报表中的重大金额和披露 （ 和企业年金方面 ）2对决定财务报表中的金额和披露 （如遵守经营条件、机构对偿债能力或避免大额罚款至关重要；这些 可能导致被审计单位罚款、或其他对财务报表产生重大影响的。1OverallResponsibility 的规定。会计师有责任对财务报表整体不存在ISA250ConsiderationofLawsandRegulationsinanAuditofFinancialStatementsstatesthatwhileitis entity’soperationsareconductedinaccordancewiththeprovisionsoflawsandregulation,theauditorhaveresponsibilityinrelationtocompliancewithlawsandregulations,especiallywhereapliancehasanimpactonthefinancialstatements. ，会计 ，会计师的责 审计；LawsandregulationswhichhaveaDIRECTeffectonthedeterminationofmaterialamountsanddisclosuresinfinancialstatements.Heretheauditorisresponsibleforobtainingsufficientappropriateauditevidenceregardingcompliance. ，会计师的责生重大影响的这些 LawsandregulationswhichDONOTHAVEADIRECTEFFECTonthedeterminationofmaterialamountsanddisclosuresinfinancialstatements,butmayimpacttheentity'sabilitytocontinuetotrade.Heretheauditor’sresponsibilityislimitedtospecifiedauditprocedurestohelpidentify pliancewiththoselawsandregulationsthatmayhaveamaterialeffectonthefinancialstatements.，可能使会计师识别出或怀疑被审计单位存在法律法规行为，会计师对此应保持警觉。事实上，考虑到法律法规对被审计单位产生影响的范围，会计师在。ISA250pointsoutthatothertestingduringtheauditmightprovidevaluableevidenceofpliance,sotheteamneedstobe fessional2Theauditor'sconsiderationofcompliancewithlawsandregulations 在了解被审计单位及其环境时，会计师应当总体了解下列事项：(1)适用于被审计单位及其所处行业或领域的 架；(2)被审计单位如何遵守这些 Theauditorisrequiredunderstandingof

togainwhichtheauditedentityoperates.ThiswillhelptheauditortoidentifyplianceandtoassesstheimplicationsofTheauditor'sconsiderationofcompliancewithlawsandregulations (3)根据合同对进行的会计处理； 2Theauditor'sconsiderationofcompliancewithlawsandregulations 识别其 的行为的程 响，需要会计师予以特别关注。此类 重大影响的其他 1向管理层和治理层（如适用；2

的往来函件Enquiriesofmanagementandreviewsofcorrespondencewiththeappropriateregulatoryand/orlicensing2Theauditor'sconsiderationofcompliancewithlawsandregulations 实施其他审计程序 会计师注意 行；3.对某 、账户余额和披露实施细节测试 对财务报表的影响差异很大，对于管理层识别出的或怀疑存在的、可能对财务报表产生重大影响的违反法律行为， 可以提供必要的审计。然而，本身并不提供充分、适当的审计，因此，不影响会计师拟获取的其他审计的性质和范围。Auditprocedureswhenpossible plianceisdiscovered识别出或怀疑存 行为时实施的审计程序 行为的性质及其发生的环2.requiresthatwhenaplianceisidentifiedor ed,theauditorshallobtainanunderstandingofthenatureoftheactandthecircumstancesinwhichithasoccurred,andfurtherinformationtoevaluatethepossibleeffectonthefinancialstatements.3Auditprocedureswhenpossibleplianceisdiscovered识别出或怀疑存 行为时实施的审计程序3.2评 行为的影 产生的影响，包括对会计师 影响。会计师识别出的 Theauditteammustincreasetheirscepticismofallevidenceprovidedbymanagement,particularlywrittenrepresentationsobtainedfrommanagementastheymaybesubjecttobias3Auditprocedureswhenpossible plianceisisord存在 3.2评 师认为适合具体情况的补救措施，即使 计师也可能考虑是否有必要解除业务约定。在决定是 替代方案，包括在审计报告的其他事项段中描述Withdrawalfromtheengagement-lastresortTheauditormayconcludethatwithdrawalfromtheengagementisnecessarywhentheentitynottaketheremedialactionthatthe4Reporttheidentifiedor ed pliance对识别出的或怀疑存在 行为的报告

Managementmaynotbeawarethatthe isallowingthestorageofthesepotentiallyhazardousitems.ISA250requiresthemattertobediscussedwithmanagementandwhereappropriatewiththosechargedwith ernance.Giventhe ofthesituation,andthatthechemicalsmaynotbesafe,thereistheriskofinjurytotheGroup’semployeesorthegeneralpublic,andthemattershouldbecommunicatedassoonaspossible.4Reporttheidentifiedor ed pliance对识别出的或怀疑存在 行为的报告如果怀 行审计单位审 或监事会

Ifthe sthatmembersofseniorincludingtheboardofdirectorsareinvolvedwiththe pliance,thentheauditorshouldreportthemattertothe,suchastheaudit,4Reporttheidentifiedor edpliance对识别出的或怀疑存在的 行为的报出具审计报告-Case具体问题具体分析2017/06:Byrestrictingtheauditteam’sabilitytoauditinventorymanagementhasimposedalimitationonthescopeoftheaudit.Iftheauditorisunabletoobtainsatisfactoryevidencerelatingtoinventoriesthenthismayleadtoamodificationoftheauditor’sreport.4Reporttheidentifiedor edpliance对识别出的或怀疑存在的报告行为的对识别出的或怀疑存在的报告IntermsofreportingpliancetotheISA250requirestheauditortodeterminewhethertheyhavearesponsibilitytoreporttheidentifiedor edpliancetopartiesoutsidetheentity.Thiswilldependonmattersincludingwhetherthereisalegaldutytodiscloseorwhetheritisconsideredtobeinthepublicinteresttodoso. isalsoanissue,andifdisclosureweretobemadebytheauditor,itwouldbeadvisableto onthematter.FurtheradviceondisclosureinthepublicinterestisgivenbytheIESBA’spronouncementonRespondingto pliancewithLawsandRegulationsTheseexamplesincludereferencestoanentitybeinginvolvedinbriberyandbreachesofregulationwhichmightimpactadverselyonpublichealthandsafety.Thestandardalsoclarifiesthatinexceptionalcircumstanceswheretheauditorbelievestheremaybeanimminentbreachofalaworregulation,theymayneedtodisclosethematterimmedia ,Thedecisiontodisclosewillalwaysbeamatterfortheauditor’sjudgementandwherethedisclosureismadein itwillnotconstituteabreachofthedutyof ityunders.140oftheIESBACodeofEthicsforProfessional,OverallResponsibility:ISA250statesthatwhileitismanagement’sresponsibilitytoensurethattheentity’soperationsareconductedinaccordancewiththeprovisionsoflawsandregulation,theauditordoeshavesomeresponsibilityinrelationtocompliancewithlawsandregulations,especiallywherea pliancehasanimpactonthefinancialstatements.ns:ThTheauditor'sconsiderationofcompliancewithlawsandregulatio ens:Thauditorisrequiredtoauditorisrequiredtogainainwhichtheauditedentityoperates.Thiswillhelptheauditortoidentifyplianceandtoassesstheimplicationsof pliance.Auditprocedureswhenpossible plianceisdiscovered:requiresthatwhena plianceisidentifiedor ed,theauditorshallobtainanunderstandingofthenatureoftheactandthecircumstancesinwhichithasoccurred,andfurtherinformationtoevaluatethepossibleeffectonthefinancialstatements.Reporttheidentifiedor ed pliance Managementmaynotbeawarethatthe isallowingthestorageofthesepotentiallyhazardousitems.ISA250requiresthemattertobediscussedwithmanagementandwhereappropriatewiththosechargedwith ernance.Giventhe ofthesituation,andthatthechemicalsmaynotbesafe,thereistheris