Going concern questions

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:

我睇過呀

http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handb...

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?

1 個解答

評分
  • Anchel
    Lv 7
    7 年前
    最愛解答

    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.

還有問題嗎?立即提問即可得到解答。