Corporate Financial Reporting case, there was a continuous operation. The process of consideration are as follows: 2.1 the auditor should consider the risk that the assumed. "Continuous operation" that is used to prepare the financial statements may not be appropriate. If there is an indication. Operations or other Corporate Financial Reporting indicates that may not be able to continue in business for some time into the future, such as. There are liabilities rather than assets- -The operational losses is very high. -Failed to follow the terms of the loan contract. -A new law has been changed or a new Government policy changes that affect the operations of the Corporate Financial Reporting. 2.2 if there is a risk of inappropriate messages, assuming that the auditor must find evidence to Corporate Financial Reporting, the conclusion that there is a problem with ongoing operations? 2.3 If the Auditor that suppose to fine the auditor is reporting, there are no criteria. 2.4 If the Auditor that assume the fine, because even though there will be an indication of financial operations, Corporate Financial Reporting or other operations is an ongoing problem, but there are other factors that Corporate Financial Reporting may continue operating, such as Corporate Financial Reporting with a plan to fix the problem in statistics/lack of liquidity. The auditor should also consider whether the scheme will be effective or not, such as the planned asset sales plan loan or convertible debt or reduce costs or expand the duration of payment or capital increase plan. 2.5 If the Auditors believe that the although suppose "continuous operation" is still fine, but there are various factors that demonstrate that there is a significant uncertainty that may cause concerns very much about its ability to continue operations of the Corporate Financial Reporting. The auditor should also consider whether the Corporate Financial Reporting has revealed about them in the notes to financial statement components, such as. The major factor that explains--causing concerns very much about Corporate Financial Reporting capabilities to conduct business here in the future. -Indicates that there is uncertainty about whether the Corporate Financial Reporting will be able to continue operations, Corporate Financial Reporting may make it unable to sell the property and pay the debt of a business or as usual. -Indicate whether the financial statements include adjustments on the value of assets and liabilities an asset or value classification and classification of liabilities that might be necessary if the Corporate Financial Reporting is not able to perform the job. 2.6 If the financial statements disclosed sufficient information, the auditor will display the comments without conditions, but should add a paragraph highlighting (after paragraph comments) to highlight issues for continuous operation. Without referring to notes consist of the relevant financial statements. If the problems continue with operation impact, with great essence financial statements. The auditor may consider appropriate to be proposed in the report by no comments here, such as Corporate Financial Reporting financial statements to be filed claims under litigation and Corporate Financial Reporting, it is possible that the trial.
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