2023年注册会计师-综合阶段-吕鹏英语讲义8401 2023年注册会计师考试辅导 综合阶段 of matter’ paragraph强调事项段 governance公司治理机制
2023年注册会计师考试辅导 综合阶段 第5页 Part II Audit Report 图4-1 2023年注册会计师考试辅导 综合阶段 第6页
2023年注册会计师考试辅导 综合阶段 第8页 Material:重大的;重要的 Pervasive:普遍的,到处渗透的 Mislead:误导 As a whole:作为一个整体 Qualified opinion:有保存意见 Except for:除了 Disclaimer of opinion:拒绝发表意见 In accordance with:和……一致 Departure:偏离 True and fair:真实和公允 Fundamental:根底的, Explanatory paragraph:解释事项段 Unqualified opinion:无保存意见 Adverse opinion:否认意见
2023年注册会计师考试辅导 综合阶段 第8页 Part III Subsequent Events Auditors should consider the effect of subsequent events 〔after the balance sheet date〕 on the accounts. ‘Subsequent events’ include: ●Events occurring between the period end and the date of the auditor’s report ●Facts discovered after the date of the auditor’s report; Subsequent event:随后事项 Balance sheet date:资产负债表日 Audit report:审计报告 Question:4 〔a〕 ISA560 Subsequent Events explain the audit work required in connection with subsequent events. Required: List the audit procedures that can be used prior to the auditor’s report being signed to identify events that may require adjustment or disclosure in the financial statements. 2023年注册会计师考试辅导 综合阶段 第9页 Solution: Audit procedures to be used prior to the audit report being signed include: Reviewing procedures established by management to try and ensure that subsequent events are identified. ◆ Reading minutes of the meetings of directors, the