ExternalDef.:Externalauditsprovideassurancetoshareholdersthatthefinancialstatementareprepared,inallmaterialrespects,inaccordancewithIFRSandlaws/regulations.(ExpressanopinionwhetherF/Sistrue&Source:SeparationofownershipandAppointAppointAddsMeasureAgentManagementactsasnt. Shareholderistheprinciple.Managementareaccountablefortheirstewardshipofthecompany.Auditoractsonbehalfofinterestofshareholder.Auditoris ShareholderisTrueandFSispreparedinaccordancewithFSispreparedinaccordancewithlawsand Informationismaterialityifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements.Factor:Boththeamount(ty)andnature(quality)needtobeML:TheauditorhastosethisownmaterialityThehighertheanticipatedrisk,thelowerthevalueofmaterialitywillCalculation:5-10%profitbefore ReasonableNoauditorcangive100%assurance.Thehighestlevelofassurancegiven,asinthecaseofstatutoryaudit,isdescribedas‘reasonableassurance’.‘Reasonableassurance’isnotabsoluteassurancebecausethereareinherentlimitationsofanauditwhichresultintheauditorforminganopiniononevidencethatispersuasiveratherthanconclusive.Limitationsoftheauditandmateriality:Theassurancegivenbyauditorsisernedbythefactthatauditorsusejudgmentindecidingwhatauditprocedurestouseandwhatconclusionstodraw,andalsobythelimitationsofeveryaudit.LevelsofAppointment,removalandresignationofAppointment:byshareholdersordinaryRemoval:byAuditorsentitleto:notice/makewrittenrepresentation/speakatshareholders’Resignation:atanytimeandrightto Def.: relationship(shareholders& ThereshouldbeaneffectivebodyofCEO&chairmanshouldbe CEOrunthebusinessandchairmanruntheThereshouldbeanominationcommitteetoberesponsibleforappointment,remove,re-electThereshouldbearemunerationcommitteetoberesponsibleforremunerationpackageofAC見下ThereshouldbeariskmanagementcommitteetoberesponsibleforcontrollingtheriskoftheThereshouldbeincludedatleast50%NEDsinResponsibilityofAC(roleofExternal mendappointment,reappointmentandremovalexternalToapproveremunerationandengagementtermsofexternalToimplementpolicyonsupplyofnon-auditservicesbyexternalToreviewandmonitorindependenceandobjectivityofexternalInternalWherethereisnointernalauditfunction,toconsiderannuallywhetherthereisneedfor mendappointmentoftheheadofinternalauditTomonitorandrevieweffectivenessofinternalauditToreviewinternalcontrolsandriskmanagementTomonitorarrangementssafeguardingtheprivacy AdvantagesanddisadvantagesofItwillleadtoincreasedconfidenceinthecredibilityandobjectivityoffinancialByspecializingintheproblemsoffinancialreportingandthus,tosomeextent,fulfillingthedirectors’responsibilityinthisarea,itwillallowtheexecutivedirectorstodevotetheirattentiontomanagement.Incaseswheretheinterestsofthecompany,theexecutivedirectorsandtheemployees theauditcommitteemightprovideanimpartialbodyfortheauditorstoconsult.(公平的機(jī)構(gòu))TheinternalauditorswillbeabletoreporttotheauditTheexternalauditorshaveanindependentpointofreference.TheremaybedifficultyselectingsufficientNEDswiththenecessarycompetenceinauditingmattersforthecommitteetobereallyeffective.Theestablishmentofsuchaformalizedreportingproceduremaydissuadetheauditorsfromraisingmattersofjudgmentandlimitthemtoreportonlyonmattersoffact.CostsmaybeWhenconsideringtheneedforaninternalauditfunction, shouldAnytrendsorcurrentfactorsrelevanttothecompany’sactivities,marketsorotheraspectsofitsexternalenvironmentthathaveincreasedrisks. anizationalrestructuringorchangesinreportingprocessesorunderlyinginformationAdversetrendsevidentfromthemonitoringofinternalcontrolIncreasedincidenceofunexpectedTherelationship(AC&MonitorandrevieweffectivenessofApproveappointment/terminationofappointmentofHeadofReviewandassessannualIAworkRegularreportonresultsofIADirectaccesstoBoardchairmanandScope(IAValueformoneyInformationtechnologyFinancialOperationalProcurementVFMauditstendtofocusonthree Buyingtheresourcesneededatthe st Usingtheresourcespurchasedaswiselyas ngtherightthingsandmeeting anization’sLimitationofACIftheinternalauditfunctiontobeeffective,thenboththeyandtheirworkneedtopossesscertainThesequalitiesincludeindependence,objectivityanddueskillandOutsourcinginternalAdvantages:costlow,independence,competence, ,industryTheroleofexternalandinternalExternalauditsprovideassurancetoshareholdersthatthefinancialstatementareprepared,inallmaterialrespects,inaccordancewithIFRSandlaws/regulations.Whenundertakinganexternalaudit,theauditoriscarryingoutastatutorydutytoreportastowhetherthefinancialstatements‘presentfairly’theactivitiesofthebusiness.TheexternalauditwillbeconductedinaccordancewiththeInternationalStandardsonAuditingandlocallaw/ThepurposeoftheinternalauditfunctionhoweveristoassistthinachievingtheircorporateResponsibilitiesforfraudandExternalNoresponsibilityforResponsibilitytoconsidertheriskofmaterialmisstatementinthefinancialstatementsduetofraudandProvidereasonableassurancethatfinancialstatementsarefreefrommaterialResponsibilitytodetectfraudanderrorwhichhasamaterialimpactonthefinancialInternalDirectorsresponsibleforpreventionandInternalauditcanassistdirectorswiththepreventionoffraudanderrorbyassessingtheeffectivenessofinternalcontrolsystemsExistenceofIAdepartmentmay deterrent(警示作用CancontributetodetectionbyreportingMaybecalledontoinvestigateedUseoftheinternalauditors(others)’workbytheexternalScopeofanizationalDueskillandMatterstheauditorswouldcommunicatetothosecharged Theauditor’sresponsibilitiestoformandexpressanopinionontheThefactthatitistheresponsibilityofthosecharged ernancetopreparetheAnoverviewoftheplannedscopeandtimingoftheForlistedAstatementconfirmingtheirAnyrelationshipsthatmayimpacttheirSafeguardsthathavebeenimplementedtoeliminate/reducethreatstoindependencetoanacceptableSignificantfindingsfromtheViewsonaccountingpolicies/estimatesandFSSignificantdifficultiesencounteredduringtheSignificantdeficienciesinthedesign,implementationoreffectivenessofWrittenrepresentationsrequestedbytheOthermatterswhicharesignificanttotheoversightofthefinancialreportingThefundamentalprinciplesIntegrity:Professionalaccountantsshouldbestraightforwardandhonestinallprofessionalandbusinessrelationships.Integrityalsoimpliesfairdealingandtruthfulness.Objectivity:Professionalaccountantsshouldnotallow sofinterestortheundueinfluenceofothersoverridetheirprofessionalorbusinessProfessionalcompetenceandduecare:Professionalaccountantsshouldmaintainprofessionalknowledgeandskillatthelevelrequiredtoensurethatclientsoremployersreceivecompetentprofessionalservice.Theyshouldalsoactdiligentlyinaccordancewithapplicabletechnicalandprofessionalstandardswhenprovidingprofessionalservices.ity:Professionalaccountantsmustrespecttheityofinformationacquiredasaresultofprofessionalandbusinessrelationships.Trmationacquiredasaresultofprofessionalandbusinessrelationshipsshouldnotbeusedforthe aladvantageoftheprofessionalaccountantorthirdparties.ObligatoryWhererequiredbylaw(terrorism,Byprocessoflaw(countReportingtoInthepublicToprotectamember’sinterests(todefendagainstlegalactionortosueforAuthorizedbyTo Professionalbehavior: Professionalaccountantsshouldensuretheycomplywithrelevantlawsandregulationsandshouldavoidanyactionthatdiscreditstheprofession.TheengagementTheobjectiveandscopeoftheTheauditor’sManagement’sIdentificationoftheapplicablefinancialreportingframeworkforthepreparationoftheTheThreatstothefundamentalprinciplesSelf-interestthreat:Relatestotheriskthatafinancialorotherinterestinaclientwillinappropriayinfluencetheprofessionalaccountant’sjudgmentorbehavior.(owningsharesinanauditclient/receivinggiftsfromanauditclient)Self-reviewthreat:Thisariseswhereaprofessionalaccountantfromtheauditfirmperformsworkfortheclientandthisworkmustlaterbereviewedbythesame oranotherprofessionalaccountantfromthesamefirminordertoarriveatajudgmentonthesubjectmatter.(preparingtheF/Sofanentitywhicharetobeauditedbyyourfirm)Advocacythreat:Relatestotheriskthataprofessionalaccountantpromotesaclient’spositiontothepointthattheprofessionalaccountant’sobjectivityiscompromised.(actingasanadvocateonbehalfofanassuranceclientinlitigationordisputesorpromotingsharesinalistedauditclient)Familiaritythreat:Thisariseswhere,duetoalongorcloserelationshipwithaclient,theprofessionalcouldbetoosympathetictotheirinterestsortooacceptingoftheirwork.(ifafirmhasauditedthesameclientforseveralyearstheymaynotquestiontheinformationpresentedbytheclientascloselyasintheinitialyears)Intimidationthreat:Relatestotheriskthattheprofessionalaccountantisdeterredfromactingobjectivelybecauseofactualorperceivedpressures,includingattemptstoexerciseundueinfluenceovertheprofessionalaccountant.(beingpressuredtoreduceinappropriaytheextentofworkperformedinordertoreducethefeescharged)ThreatsandFinancialinterests (holdingsharesinaclientbythefirm/amemberoftheassuranceteam/animmediatefamilymemberofateammember)Selfinterestthreatarisesasthefirmorindividualteammemberwouldbenefit allyiftheclient’sfinancialstatementsexceedmarketexpectations.Disposalofshares(onlyoptioniffirmholdsRemoveindividualfromInformauditIndependentpartnerLoansandClientsthatareLoansandguaranteestotheNothreatsifimmaterialandonnormalIfmaterial,applyLoanstomembersoftheassuranceNotatreattoindependenceifonnormalcommercialtermsReviewbyprofessionalaccountantfromoutsidetheClientsthatarenot uaranteesto/fromthefirmormembersoftheassuranceteamNosafeguardcanreducethethreatunlesstheloaninimmaterialtoclientandfirm/teamFeesandSelfinterestthreatariseswhentotalfeesfromaclientrepresentalargeportionofthefirm’stotalfees. mayissueafavorableopinionratherthanrisklosingsuchasignificant estream.DiscusswithauditResignfromsomeExternalqualitycontrolConsultACCAoranotherprofessionalaccountantonanykeyauditareasrequiringIftheauditclientisapublicinterestentitythenthereareadditionalethicalrequirements.Ifthetotalfeesfromtheclientrepresentmorethan15%ofthetotalfeesreceivedbythefirmfor2consecutiveyearsthenthereislikelytobeunduedependenceontheclientandthefirmshouldputsafeguardsinplace.OverduefeesThesecouldgiverisetointimidationandselfinterestthreats.Theclientcoulduseoutstandingfeestopressurethefirmintoprovidingafavorableopinion.Thefirmmayissueafavorableopinionratherthanpossiblylosetheamountsowed.DiscusswithauditConsiderresignationifoverduefeesnotThefeeisdependentontheresultoftheworkperformed. Thiswouldcreateaselfinterestandadvocacythreat.Nosafeguardsacceptable–contingentfeesarenotallowedforauditAnassuranceengagementiswonbyofferingafeebelowthemarketrate.Thisgivesrisetoaselfinterestthreatasthefirmmayeithertakeshortcutstomakeareasonablerecoveryontheengagementorneedtoperformtheengagementforanumberofyearsbeforeachievingareasonableprofit.AppropriatetimeandqualitystaffassignedtoAllapplicablestandardsarecompliedAcceptanceofgiftsfromaclientmaycreateaselfinterestthreatbecausethefirm/individualmayfeelobligedtogiveafavorableopinion.Acceptanceofgiftsmayalsobeperceivedasabribe.Hospitalityfromclientsmaygiverisetoafamiliaritythreat.GiftsandhospitalityshouldnotbeacceptedunlessthevalueisnotBusinessrelationship(holdinganinterestinajointventurewithaclient/distributionofaclient’sproducts)Selfinterestthreatarisesasthefirmwouldbenefitfromthefavorableperformanceofthejointventureorclient’sDisposalofinterestsunlessclearly Familyorclose alrelationshipsbetweenassuranceteammembersandclientstaffgiverisetoselfinterest,familiarityorintimidationthreats.RemoveindividualfromDiscusswithauditIndependentpartnerEmployment(memberofanassuranceteamorpartner esadirectororemployeeofaclientinapositiontoexertinfluenceonthefinancialstatementsorviceversa.)Previousemploymentbythefirmofadirectororemployeeofaclientcreatesselfinterest,familiarityandintimidationthreat.ConsidermodificationofanauditChangemembersofanauditIndependentpartnerQualitycontrolForpublicinterestentities,anauditpartnershouldnotacceptamanagerialpositionwiththeirauditclientunless>12monthshavepassed.FormerdirectororemployeeofclienthasjoinedassurancefirmIndividualshouldnotbeassignedtoauditteamiftheworktheyperformedwhilstemployedbytheclientistobeevaluatedinthecurrentperiodaspartofthecurrentauditengagement.UsingthesameseniorstaffonanengagementmaycreateafamiliaritythreatandtheauditmayissueafavorableIndependentpartnerIndependentqualitycontrolRotateseniorForpublicinterestKeyauditpartner:rotateafter7yrsanddonotreturnfor2Whenlitigationtakesplaceorappearslikelybetweenthefirmormemberoftheassuranceteamandtheassuranceclient,aselfinterestorintimidationthreatmaybecreated.DisclosetotheauditRemovalofindividualinvolvedinlitigationfromtheassuranceRefusetoperformtheassurancePreparingaccountingrecordsandfinancialstatementsSelfreviewthreatarisesifaccountingassistanceincludesmakingmanagementdecisionsbecauseitisunlikelythatthefirmwillcriticizeitsownworkanddecisions.IftheclientisnotapublicinterestAccountingservicesshouldnotbeperformedbyauditteamClientmustprovideallsourceClientmustapprovealljournalDiscussnon-auditserviceswithauditIftheclientisapublicinterestNoaccountingservicesshouldbeprovidedunlessinanTaxservices(compliance,planning,assistanceinresolvingtaxissues)Selfreviewthreatarisesiftaxcomputationispreparedbyfirmasitisunlikelytobecriticizedbyauditstaff.TaxcomputationmustnotbepreparedbyauditteamIndependentpartnerreviewtoensuretaxcomputationisauditedInternalaudit Selfreviewthreatarisesifauditteamplantorelyontheworkoftheinternalauditdepartment.Remindclient(inengagementletter)thatitistheirresponsibilitytoestablish,maintainandmonitorasystemofinternalcontrols.InternalauditservicesshouldnotbeprovidedbyauditteamIndependentpartnerreviewtoensureappropriaterelianceisplacedoninternalauditandthatitsworkisrigorouslyAmanagerialthreatmayariseifthefirmmakesdecisionsonbehalfoftheclientwhenprovidedtheinternalauditClientisremindedthatitmustevaluateanddeterminewhiendationsofthefirmshouldbeRiskProfessionalCriticalassessment,withaquestioningmind,ofthevalidityofevidenceLatenesstocontradictoryRisk-basedapproachtoyzetheriskintheclient’sbusiness,transactionsandsystemsthatcouldleadtomaterialDirecttheirtestingtoriskyAuditInherentControlDetectionBusinessrisk:resultfromsignificantconditions,events,circumstances,actionorinactionsthatcouldadverselyaffecttheentity’sabilitytoachieveitsobjectivesandexecuteitsstrategies,orfromthesettingofinappropriateobjectivesandstrategies.Understandingtheentityand ISA315identifyingandassessingtheROMMthroughunderstandingtheentityandi vironmentincludinginternalPerformRAPtounderstandtheentityand AssesstheROMMatthefinancialstatementandassertionImportanceofassessingrisk/theneedforHelptheauditortofullyunderstandtheentity,whichisvitalforaneffectiveFocusearlyontheareasmostlikelytocausematerialAnyunusualtransactionsorbalanceswouldalsobeidentifiedearly,sothatthesecouldbeaddressedinatimelyEnsurethatthemostappropriateteamisselectedwithmoreexperiencedstaffallocatedtohigherriskauditsandhighrisk1、Completeness:Allinventoriesthatshouldhavebeenrecordedhavebeenrecorded.2、Existence:Allinventoriesrecordedaregenuine.3、Valuation:Allinventoriesareincludedatappropriateamount.4、Right:Theentityholdsandcontrolstherightstoinventories.5、Classification:Allinventoriesareheldforsale.1、Completeness:Allsalesthatshouldhavebeenrecordedhavebeenrecorded.2、Occurrence:Allsalesthathavebeenrecordedhaveoccurred.3、Accuracy:Amountsandotherdatarelatingtorecordedsaleshavebeenrecordedappropriate. Saleshavebeenrecordedinthecorrectaccountingperiod.5、Classification:Allinventoriesareheldfor aroundyearcompleteness&occurrence1、y/e容易出現(xiàn)調(diào)節(jié)銷售和利潤(rùn)的情況2、audit ampleofGDN/(inthecurrentyear)andtracethemtosale ampleofGDN/aroundthey/eandtracethemtosaleMAP中相關(guān)的Auditriskistheriskthattheauditorexpressaninappropriateauditopinionwhenthefinancialstatementsaremateriallymisstated.Auditriskismadeupoftwocomponents-therisksofmaterialmisstatementanddetectionrisk.Riskofmaterialmisstatementistheriskthatthefinancialstatementsaremateriallymisstatedpriortoaudit. Thisconsistsoftwocomponents-inherentriskandcontrolrisk.Reasonable 500萬(wàn)以上的重大錯(cuò)報(bào)，通過審計(jì)程序都已發(fā)現(xiàn)Auditrisk:FS有500萬(wàn)以上的錯(cuò)報(bào)，但審計(jì)師在審計(jì)中未發(fā)現(xiàn)，了不恰當(dāng)?shù)膶徲?jì)意見Inherentriskisthesusceptibilityofanassertiontoamisstatementthatcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements,assumingthattherewerenorelatedinternalcontrols.Externalfactor:EconomicCrisis:occurrenceofsales,valuationofInternalManagementethic:fraud——FSlevelComplexRAP(riskassessmentProcedurestoobtainanunderstandingoftheentityandi vironment,includingitsinternalcontrol,toassessrisksofmaterialmisstatementatthefinancialstatementandassertionlevels:EnquiriesofmanagementandotherswithintheyticalObservationandAP ytical Def.:yticalproceduresmeantheysisofrelationshipstoidentifyinconsistenciesandunexpected-TheauditorshouldapplyyticalproceduresasRAPandintheoverallreviewatoftheTheycsobeusedasasourceofsubstantiveauditevidencewhentheiruseismoreeffectiveorefficientthantestsofdetailsinreducingdetectionriskforspecificFSassertions.PriorBudgetsandIndustryRelationshipsbetweenelementsoffinancialinformationRelationshipsbetweenfinancialandnon-financialinformationControlriskistheriskthatamisstatementcouldoccurinanassertionthatcouldbematerial,eitherindividuallyorwhenaggregatedwithothermisstatements,thatwillnotbeprevented,ordetected,orcorrected,onatimelybasisbytheentity’sinternalcontrol.ControlriskwillalwaysexistbecauseoftheinherentlimitationsofinternalInternalcontroldescribestheprocessdesigned,implementedandmaintainedbythosechargedwith ernance,managementand neltoprovidethemwithreasonableassurancethatanentitywillachieveitsobjectiveswithregardtothereliabilityoffinancialreporting（internalandtheeffectivenessandefficiencyofoperationscompliancewithapplicablelawsandLimitationofHumanProcessesbeing ycircumventedbyemployeesandTheoccurrenceofunforeseencomponentsofaninternalcontrolObtaininganunderstandingoftheentity’sNarrativenotes:tendtobeused simpleICFlowcharts:toshoweachstageoftheInternalcontrolquestionnaire(ICQs):compriseaseriesofquestionsoneachkeytransactioncyclewhichseektodeterminewhetheracontrolexists.(e.g.‘isabankreconciliationperformedea yes/no/Internalcontrolevaluationquestionnaires(ICEQs):areslightlymorerobustinthattheyaskquestionswhichenabletheauditortoelicitthecontrolswhichexist.TOCistheprocedurestotesttheoperatingeffectivenessofcontrolsinpreventing,ordetectingandcorrecting,materialmisstatementsattheassertionlevel.Determiningwhetheradeficiencyissignificant,theauditorshouldThelikelihood thedeficienciesresultingonmaterialmisstatementsintheThesusceptibilitytolossorfraudoftherelatedassetorThesubjectivityandcomplexityofdeterminingestimatedTheamountsexposedtotheThevolumeofactivitythathasoccurredorcouldTheimportanceofthecontrolstothefinancialreportingThecauseandfrequencyoftheexceptionsidentifiedasaresultoftheDetectionriskistheriskthattheauditor’sprocedureswillnotdetectamisstatementthatexistsinanassertionthatcouldbematerialeitherindividuallyorwhenaggregatedwithothermisstatements Samplingrisk:Detectionriskisprimarilytheconsequenceofthefactthattheauditordoesnot,andcannot,examineallavailableevidence.Non-samplingAuditor’sTimeFinancialPoorNewIndustrySubstantiveproceduresareprocedurestodetectmaterialmisstatementsattheassertionlevelandincludetestsofdetailsoftransactions,accountbalancesanddisclosuresandsubstantiveyticalprocedures.FormanyareasofaudittheSPwillbeacombinationofTODandFactorstoThesuitabilityofyticalprocedurestoparticularThereliabilityofthedatafromwhichtheexpectedamountsorratiosareWhethertheexpectationissufficientlyprecisetoidentifyamaterialDeterminetheamountofanydifferencethatisacceptablewithoutfurtherinvestigationbeingSelectingitemsforSelectingallPopulationwithsmallnumberofitemsandhighRepetitivecalculationsperformedbyIT （usingMorecommonfortestingofSelectingspecificHighvalueorkeyAllitemsoveracertainAudit Def.:Auditsamplingmeanstheapplicationofauditprocedurestolessthan100%oftheitemswithinaclassoftransactionsoraccountbalancesuchthatallsamplingunitshaveanequalchanceofselection,inordertoprovidetheauditorwithareasonablebasisforformingaconclusionontheentirepopulation.Statistical RandomselectionofaUseofprobabilitytheorytoevaluatesample Samplingriskarisesfromthepossibilitythattheauditor’sconclusion,basedonasample,maybedifferentfromtheconclusionthatwouldbereachediftheentirepopulationweresubjectedtothesameauditprocedure.FactorsaffectingsamplingThelargerthepopulationsize,thelargersamplingThelowertheML/Tolerableerror,thelargersamplingThelargertheROMM,thelargersampling Stratification:appropria ystratified(sub-population)lowerforthesamesamplingrisk.Waysofdividingitemsintostrataincludebyageorbyamounts.SelectingoftheRandomselection:usingacomputerizedrandomnumbergeneratororrandomnumberSystematicselection:giveasamplingHaphazardselection:avoidsanyconsciousbiasorWeightingtheitemsinproportiontotheirEnsurethatevery$1inapopulationwillhaveanequallikelihoodofbeingTestingforMonetaryunitsampling Theauditorcandesignandevaluatedthesamplewithlittledifficulty,especiallywhenusingAllitemsexceedingmaterialitywillbe Whentheauditcannotusecomputerstocalculatesampleselection,theprocedurescanbetimeconsuming.MUSdoesnotcopeeasilywitherrorsofunderstatementornegativelyvalued Theauditorshouldobtainsufficient,appropriateauditevidencetobeabletodrawreasonableconclusionsonwhichtobasetheauditopinion.Sufficient:ty–sufficienttosupporttheauditRiskNatureofaccountingandinternalcontrolMaterialityoftheExperiencegainedduringpreviousResultsofauditSourceandreliabilityofinformationRelevant:TheevidencegatheredmustcoverthefinancialstatementExternalbetterthanInternalmorereliablewhencontrols eneratedbetterthanclientarybetterthan smorereliablethancopiesor SubsequentIssueF/Sy/eSubsequent FinancialstatementmaybeaffectedbyeventsthatoccuraftertheIssueF/Sy/eSubsequentAdjustingevent: provideadditionalevidenceofconditionsthatexistedatthedateofthefinancialstatement.IAS37 Def.:liability(pastevent,presentobligation,$flowout),uncertainty ，或有負(fù)債的情況1、Obtainalistofprovision,recalculateitandagreethetotaltoteralledgerand2Comparethelistofprovisionwiththeindustryinformationandperformfurtherinvestigationifmaterialexceptionnoted.3EnsureprovisionincludedinF/Sasliability.4、 ampleofprovisionintheledgerandsendconfirmationtolawyertoverifytheprovisionbalanceattheyear期后為102W， “三包”計(jì)提的或有負(fù)債1Obtainthepolicycompareittolastyearandperformfurtherinvestigationifanyinconsistencynoted.2、yticalreviewthereasonableoftheassumptionusedtocalculate. HC&Marginpost

Non-adjusting provideindicativeevidenceofconditionsthatexistedafterthee.g. discloseif 主 Audit1Discusswithmanagementthedetailofthereasonof…/題中找+2Obtain&Check (specific destroylistLitigationpressreport（報(bào)告 (relatedvalidsupporting1RL:Obtainanadditionalmanagementrepresentationpointconfirming(theeffectoftheGoingDef.:Underthegoingconcernassumption,anentityisordinarilyviewedascontinuinginbusinessfortheforeseeablefuturewithneithertheintentionnorthenecessityofliquidation,ceasingtradingorseekingprotectionfromcreditorspursuanttolawsorregulations.Atleast12 Auditor’sresponsibility: theauditorshouldconsidertheappropriatenessofmanagement’suseofthegoingconcernassumptionunderlyingthepreparationoftheF/S.AP(overall):Inobtaininganunderstandingoftheentity,theauditorshouldconsiderwhetherthereareeventsorconditionsandrelatedbusinessriskswhi aycastsignificantdoubtontheentity’sabilitytocontinueasagoingconcern.e.g.Basedontheauditevidenceobtained,theauditorshoulddetermineif,inhisjudgment,amaterialuncertaintyexistsrelatedtoeventsorconditionsthataloneorinaggregate,maycastsignificantdoubtontheentity’sabilitytocontinueasagoingNetliabilityornetcurrentliabilityIndicationsofwithdrawaloffinancialsupportbyNegativeoperatingcashSubstantialoperatinglossesorsignificantdeteriorationinthevalueofassetsusedtogeneratecashInabilitytocomplywiththetermsofloanInabilitytoobtainnewLossofkeymanagementwithoutLabordifficultiesorstock-AP:ysisofcashflow(cashflowThereliabilityoftheentity’sinformationsystemfeneratingsuchWhetherthereisadequatesupportfortheassumptionsunderlyingthe3Auditor’sUnmodifiedreport:unqualified‘Inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,( iveatrueandfairviewof)thefinancialpositionofABCCompanyasat31December20X1,andofitsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewithInternationalFinancialReportingModifiedUnqualifiedopinion+emphasis‘WedrawattentiontoNoteXtothefinancialstatementswhichdescribestheuncertaintyrelatedto(the eofthelawsuitfiledagainstthecompany)byXYZCompany.Ouropinionisnotqualifiedinrespectofthismatter.’Qualified materialbutnotpervasive(basisforqualifiedopinion+qualifiedLimitationon‘Inouropinion,exceptfortheeffectsofthematterdescribedinthebasisforqualifiedopinionparagraph,thefinancialstatementspresentfairly,inallmaterialrespects,( iveatrueandfairviewof)thefinancialpositionofABCCompanyasat31December20X1,andofitsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewithInternationalFinancialReportingAdverseopinion:materialandpervasive-Materially‘Inouropinion,becauseofthesignificanceofthematterdiscussedinthebasisforadverseopinionparagraph,thefinancialstatementsdonotpresentfairly(ordonotgiveatrueandfairviewof)thefinancialpositionofABCCompanyasat31December20X1,andofitsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewithInternationalFinanci