Going concern questions

用戶42544

2013-12-15 7:17 am

有咩financial indicators可以indicate間公司唔會going concern?

另外，有咩audit procedures去perform個going concern assumption?

Thanks!

更新1:

我睇過呀 http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeIII/hksa570cfd.pdf 但我唔知係答EXAMPLE (P.12 ) 定 (P.6-7<16>) ?????另外 financial indicators 唔知係唔係(P.9 )?????

更新2:

咁audit procedures 係 (A15 - A16)???

更新3:

如果以5分既題目要答咁多????

更新4:

我睇16段係audit procedures 既requirement，我有冇睇錯?

回答 (1)

Anchel

2013-12-15 4:18 pm

✔ 最佳答案

有無睇過HKSA570 (Clarified) Going Concern?
再唔係坊間教audit的書都有教.

2013-12-15 17:13:09 補充：
Financial indicators你睇A2(P.9)就得, 你肯search keyword就會看到. 當auditor睇晒所有indicators對公司going concern有懷疑, 就會做a15, 16.段所指的程序去睇下公司係咪有material uncertainty

2013-12-16 20:33:55 補充：
A15-A16同16係要做的audit procedure.

2013-12-18 07:22:29 補充：
考QP試, 如果見到Suggested answer, 5分答半張A4(電腦打)就夠, 以point form答最多5個point. A15-16係詳細解釋16段的程序.

2013-12-18 20:16:43 補充：
16講核數師要做乜睇下公司係咪有fundamental uncertainty. A係補充16段講乜.

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