1) under ISA 570 going concern, obtain sufficient appropriate audit evidence about appropriateness by of management’s use of the going concern assumption in the preparation of the financial statements by undertaking appropriate substantive procedures 2) consider whether going concern assumption is adequate...
ISA 570 (Revised) Going Concern, contains well-established guidance on going concern, including the following objectives for the auditor: to obtain sufficient appropriate audit evidence regarding, and conclude on, the appropriateness of management's use of the going concern...
1、全方位解读F8重要知识点之goingconcernGoingconcernisanimportantknowledgepointofF8.Goingconcern这一知识点,涉及财务报表编制的基本理念、管理层责任和审计师责任的区别、实质性审计程序以及审计意见和审计报告。本文就goingconcern进行解读,希望可以帮助大家更好地理解goingconcern。基本定义Underthegoingconcernassumption,...
ISA 570 (Revised) Going Concern, contains well-established guidance on going concern, including the following objectives for the auditor: to obtain sufficient appropriate audit evidence regarding, and conclude on, the appropriateness of management's use of the going concern ...
F8审计报告变化:GOING CONCERN F8审计报告变化:GOING CONCERN REPORTING IN LINE WITH ISA 570, GOING CONCERN Exam questions might ask the candidate to recognise indicators that an entity may not be a going concern, or require candidates to arrive at an appropriate audit opinion depending on the ...
讲义教程案例讲稿going concern.pdf,GOING CONCERN The Paper P7 examiner describes the additional guidance given for ISA 570, Going Concern The recent global economic crisis, commonly referred to as the credit crunch, has provided many challenges for both t
ISA 570 does not suggest a hierarchy of these indicators, because they are only examples of events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern (GC), nor does it suggest specific ratios. To this end, an...
The correct answers are: Review management's plans for future actions; Seek written representations from management regarding its plans for the future. ISA 570 Going concern discusses the procedures the auditor should follow in this scenario. Although the audit opinion in the auditor's report may ...
A.faith信心;B.interest兴趣;C.concern关心;D.courage勇气。句意:它动摇了小小的信仰。根据前文"Well,it ruined Valentine's Day for me."可知,这件事击了作者所剩不多的信心,因为David对作者的外表进行了嘲弄,是一种损伤尊严的行为。故选A。(15)B.考查动词及语境理解。A.hated憎恨;B.survived生存;C....
Isa570 Going Concern ISA ISA 570 November 2008 International Standard on Auditing Going Concern INTERNATIONAL STANDARD ON AUDITING 570 Going Concern Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in November 2008 for publication. This standard should...