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96天前
wangxiaomin 2025-09-10 09:10
致精进的你:
September/December 2017 Q18 改写答案 Solution： 1. 写问题（简单的直接抄事件，复杂的需要写会计条款），并写影响 1分 The company has included a redundancy provision of $110,000 in the draft financial statements, however, audit fieldwork testing has confirmed that the provision should actually be $305,000. （抄事件）The provision is understated and profit before tax overstated if the finance director does not amend the financial statements. （写影响） 2. 计算 materiality 与 profit 进行比较 1 分 The provision included is $110,000, it should be $305,000 hence an adjustment of $195,000 is required which represents 7.5% of profit before tax (195/2,600) or 1.1% of total assets (195/18,000) and hence is a material matter. 3. 判断属于哪种情况 material but not pervasive or material and pervasive 1 分，给出报告结论 1 分，给出报告格式 1 分 If management does not adjust the redundancy provision, the auditor’s report will need to be modified. As provisions are understated and profit overstated, there is a material misstatement, which is not pervasive.（判断属于哪种情况） Therefore, a qualified opinion would be necessary, （给出报告结论）stating that the opinion is qualified ‘except for’ and the basis for qualified opinion should be followed.（给出报告格式 ）
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