1204第04講注冊(cè)會(huì)計(jì)師對(duì)其他信息責(zé)任本專題同步訓(xùn)練create

第04講會(huì)計(jì)師對(duì)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(duì)審計(jì)報(bào)告的影響，并與治理層。會(huì)計(jì)師可在審計(jì)報(bào)告中指明其他信息存在重大錯(cuò)報(bào)。（在少數(shù)情況下，當(dāng)更正其他信據(jù)總體上的可靠性時(shí)，對(duì)財(cái)務(wù)報(bào)表無法表示意見可能是恰當(dāng)?shù)模┰谙嚓P(guān)允許的情況下，解除業(yè)務(wù)約定。（當(dāng)更正其他信息中從其獲取的可靠性時(shí)，解除業(yè)務(wù)約定可能是適當(dāng)?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(jì)報(bào)告使用者恰當(dāng)關(guān)注未更正的重大錯(cuò)報(bào)。在允許的情況下，會(huì)計(jì)師可能采取的、設(shè)法提醒審計(jì)報(bào)告使用者ThereismaterialmisstatementofotherinformationobtainedaftertheauditreportdateIfotherinformationiscorrectedCPAsshouldimplementnecessaryproceduresaccordingtothespecificsituations,includingtodeterminethatcorrectionhasbeencompleted,andmayalsoincludingthestepstakenbymanagementtocommunicateandinformthosewhohavereceivedotherinformation（ifhasbeenannouncedbefore）ofthecorrectionIfotherinformationisuncorrectedaftercommunicationwiththosechargedwithCPAsshouldtakeintoaccounttheirlegalrightsandobligations,andtakeofauditreporttobeproperlyconcernedwiththeactionsofuncorrected3.Ifoneofthefollowingtwoconditionsexistsontheauditreportdate,theauditreportshouldincludeaseparatesectionwiththetitleof"otherinformation":Forafinancialstatementsauditoflistedentity,CPAshaveobtainedorexpecttoobtainotherinformation;Forafinancialstatementsauditofentityotherthanlistedentity,CPAshaveobtainedsomeorallotherinformation.OtherinformationsectioncontainedintheauditreportshouldAstatementofmanagement'sresponsibilityforother報(bào)表審計(jì)，預(yù)期將于審計(jì)報(bào)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(duì)乙公司財(cái)務(wù)報(bào)表進(jìn)行審計(jì)的過，發(fā)現(xiàn)乙公司已經(jīng)連續(xù)三個(gè)會(huì)計(jì)年度發(fā)生虧損，主要財(cái)務(wù)指標(biāo)顯示其財(cái)務(wù)狀況嚴(yán)重，逾期無法償還，且存在對(duì)外擔(dān)保。截止審計(jì)報(bào)告日，無任何表明乙公司采取的各項(xiàng)措施能夠有效改善公司的財(cái)務(wù)和經(jīng)營狀況。根據(jù)甲會(huì)計(jì)師的判斷，乙管理層修改并審計(jì)報(bào)告已經(jīng)提交給乙公司，會(huì)計(jì)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(shí)義務(wù)，應(yīng)當(dāng)確認(rèn)2017Event（3）isanadjustmentitem.OnFeb.16th2018，thelitigationcaseisclosed，thecourtjudgmentconfirmsthatthehascurrentliabilitiesonthebalancesheetdate，whichshouldberecognizedasliabilitiesin2017.statementsarestillpreparedundertheassumptionofgoingconcern,CPAshouldissueadverseauditreport.Thetreatmentsinthecasewhenthemanagementnottoamendthefinancialstatementsandauditreportshavebeenissuedalready：①如果認(rèn)為管理層應(yīng)當(dāng)修改財(cái)務(wù)報(bào)表而沒有修改，并且審計(jì)報(bào)告已經(jīng)提交給被審計(jì)單位，會(huì)計(jì)師①Ifmanagementdoesnotamendthefinancialstatementswhiletheyshoulddoso，andauditoftheauditee）nottoreporttothirdpartiesbeforethenecessarymodificationscompleted.②如果財(cái)務(wù)報(bào)表在必要修改的情況下仍被報(bào)出，會(huì)計(jì)師應(yīng)當(dāng)采取適當(dāng)措施，以設(shè)法防止財(cái)務(wù)報(bào)表使用者信賴該審計(jì)報(bào)告。例如，針對(duì)上市公司，會(huì)計(jì)師可以利用傳媒等登必要的，防②Ifthefinancialstatementsreportedwit