1204第04講注冊會計師對其他信息責(zé)任本專題同步訓(xùn)練create

第04講會計師對其他信息的責(zé)任、本專題同步訓(xùn)IV.ResponsibilityofCPAsforotherCountermeasureswhenthereappearstobeamaterialinconsistencyorotherinformationthatappearstohavematerialmisstatementIfCPAsidentifiedthatthereappearstobeamaterialinconsistency,orotherinformationimplementotherprocedures,ifnecessary,todetermine:whetherthereismaterialmisstatementofotherwhetherthereismaterialmisstatementoffinancialwhethertheunderstandingofCPAsonauditeeanditsenvironmentneedstobeCountermeasureswhenCPAsthinkthatthereismaterialmisstatementofotherThereismaterialmisstatementofothertocorrectCPAsshoulddeterminethatthecorrectinghasbeenfinishedrefusestoCPAsshouldcommunicatewithmanagementaboutthismatter,andrequirecorrecting考慮對審計報告的影響，并與治理層。會計師可在審計報告中指明其他信息存在重大錯報。（在少數(shù)情況下，當更正其他信據(jù)總體上的可靠性時，對財務(wù)報表無法表示意見可能是恰當?shù)模┰谙嚓P(guān)允許的情況下，解除業(yè)務(wù)約定。（當更正其他信息中從其獲取的可靠性時，解除業(yè)務(wù)約定可能是適當?shù)模﹖heauditreportdateandremainsuncorrectedaftercommunicatingwiththosecharged withthosechargedwith ernance.CPAscouldpointoutthatthereismaterialmisstatementofwherethematerialmisstatementofothertheintegrityofmanagementandthosechargedernanceisdoubted,andthenthereliabilityofauditevidenceonthewholeisquestioned,itfinancialstatementsThereismaterialmisstatementoftheauditreportdateandremainsuncorrectedaftercommunicatingwiththosechargedwith Withdrawalfromtheengagementunderthe（Whenrefusingtocorrectthematerialmisstatementofotherinformationcausedheintegrityofmanagementandthosechargedwithernanceisdoubted,andthenthereliabilityofstatementobtainedfromthemintheauditprocessisquestioned,itmaybeappropriatetowithdrawalfromtheengagement.經(jīng)公告）的溝通并告知其修改而采取的步驟提醒審計報告使用者恰當關(guān)注未更正的重大錯報。在允許的情況下，會計師可能采取的、設(shè)法提醒審計報告使用者ThereismaterialmisstatementofotherinformationobtainedaftertheauditreportdateIfotherinformationiscorrectedCPAsshouldimplementnecessaryproceduresaccordingtothespecificsituations,includingtodeterminethatcorrectionhasbeencompleted,andmayalsoincludingthestepstakenbymanagementtocommunicateandinformthosewhohavereceivedotherinformation（ifhasbeenannouncedbefore）ofthecorrectionIfotherinformationisuncorrectedaftercommunicationwiththosechargedwithCPAsshouldtakeintoaccounttheirlegalrightsandobligations,andtakeofauditreporttobeproperlyconcernedwiththeactionsofuncorrected3.Ifoneofthefollowingtwoconditionsexistsontheauditreportdate,theauditreportshouldincludeaseparatesectionwiththetitleof"otherinformation":Forafinancialstatementsauditoflistedentity,CPAshaveobtainedorexpecttoobtainotherinformation;Forafinancialstatementsauditofentityotherthanlistedentity,CPAshaveobtainedsomeorallotherinformation.OtherinformationsectioncontainedintheauditreportshouldAstatementofmanagement'sresponsibilityforother報表審計，預(yù)期將于審計報告日后獲取的其他信息（）。Statementsof（1）otherinformationobtainedbyCPAsbeforeauditreportdate（ifany）;（2）otherinformationexpectedtobeobtainedafterauditreportdate（ifany）,forfinancialstatementsauditoflistedentity;indicatingthatauditopinionofCPAsdoesn’tcoverotherinformation,therefore,CPAswillnotissue（orwouldn’tissue）auditopinionorassuranceconclusionofanyformonotherinformationdescriptionoftheresponsibilityofCPAsforreading,consideringandreportingonotherinformationaccordingtotherequirementsoftheauditstandards;（5）ifotherinformationobtainedbeforeauditreportdate,thenstatethatCPAshavenothingtob.ifCPAsconcludedthattheotherinformationhadanuncorrectedmaterialmisstatement,statetheuncorrectedmaterialmisstatementinotherinformation.Example:otherManagementisresponsibleforotherinformation.Otherinformationisincludedinthe[Xreport,butnotincludingfinancialstatementsandourauditreports]Ourauditopiniononfinancialstatementsdoesnotcoverotherinformation,andwedonotissueanyformofassuranceconclusiononotherinformation.Incombinationwithourauditonfinancialstatements,itisourresponsibilitytoreadotherinformation.Inthisprocess,considerwhetherotherinformationismateriallyinconsistenttothefinancialstatementsorwhatwehavelearnedintheprocessofauditingorseemstohavematerialmisstatement.Basedontheworkthatwehavedone,weshouldreportthefactifwearecertainthatinformationhasamajormisstatement.Wehavenothingtoreporton假設(shè)在對乙公司財務(wù)報表進行審計的過，發(fā)現(xiàn)乙公司已經(jīng)連續(xù)三個會計年度發(fā)生虧損，主要財務(wù)指標顯示其財務(wù)狀況嚴重，逾期無法償還，且存在對外擔保。截止審計報告日，無任何表明乙公司采取的各項措施能夠有效改善公司的財務(wù)和經(jīng)營狀況。根據(jù)甲會計師的判斷，乙管理層修改并審計報告已經(jīng)提交給乙公司，會計師應(yīng)采取什么措施？Item（1）isnotanadjustmentitem.Theitemoccurredin2018，ratherthanin2017whichistheitemconfirmedinlaterperiod.reportingday,whichshouldbetreatedasreturnedgoodsincurrentmonth，andoffsetcurrentmonth’seandcost，etc.經(jīng)存在的現(xiàn)時義務(wù)，應(yīng)當確認2017Event（3）isanadjustmentitem.OnFeb.16th2018，thelitigationcaseisclosed，thecourtjudgmentconfirmsthatthehascurrentliabilitiesonthebalancesheetdate，whichshouldberecognizedasliabilitiesin2017.statementsarestillpreparedundertheassumptionofgoingconcern,CPAshouldissueadverseauditreport.Thetreatmentsinthecasewhenthemanagementnottoamendthefinancialstatementsandauditreportshavebeenissuedalready：①如果認為管理層應(yīng)當修改財務(wù)報表而沒有修改，并且審計報告已經(jīng)提交給被審計單位，會計師①Ifmanagementdoesnotamendthefinancialstatementswhiletheyshoulddoso，andauditoftheauditee）nottoreporttothirdpartiesbeforethenecessarymodificationscompleted.②如果財務(wù)報表在必要修改的情況下仍被報出，會計師應(yīng)當采取適當措施，以設(shè)法防止財務(wù)報表使用者信賴該審計報告。例如，針對上市公司，會計師可以利用傳媒等登必要的，防②Ifthefinancialstatementsreportedwit