ACCA/CAT

REPORTING

An important point to emphasise at the outset is that candidates are strongly advised not to use the ‘scattergun’ approach when it comes to deciding on the audit opinion to be expressed within the auditor’s report. The scattergun approach is when a candidate will say that the auditor may express more than one opinion depending on a varying degree of situations. For example, where candidates write ‘an unmodified opinion should be expressed, but the auditor may include an emphasis of matter paragraph if X is disclosed, or the opinion could be qualified “except for” if Y has happened or maybe an adverse or disclaimer should be expressed if Z occurs’. This is not going to earn many (if any) marks because Paper F8 candidates are expected to be able to come to a conclusion as to the auditor’s opinion, depending on the circumstances presented in the question.

There are three situations that ISA 570 identifies in terms of the going concern assumption:

? use of the going concern assumption is appropriate but a material uncertainty exists

? use of the going concern assumption is inappropriate

? management unwilling to make or extend its assessment.

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2015年ACCA考试《审计》辅导8

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