懂审计的近来一下

来源：百度知道 编辑：UC知道 时间：2024/05/05 12:12:36
案例分析：XYZ会计师事务所于2008年3月5日接受了ABC股份有限公司的审计委托，XYZ会计师事务所委派该所注册会计师甲、乙承担ABC公司的审计任务。他们在审计计划阶段确定的重要性水平为90万元。甲、乙于2008年3月15日完成了对ABC股份有限公司的审计工作。2008年3月30日ABC公司对外报出会计报表。
如果审计中存在以下事项：
（1）由于存货使用受到仓库倒塌的限制，正常业务受到严重影响，因而无力支付2008年5月即将到期的80万元债务
（2）2007年9月间，公司被控侵犯专利权，对方要求收取专利权肺并收取罚款，此案正在审理之中，最终结果无法确定，但律师意见最可能的赔偿是100-120万元，ABC公司已在财务报表附注中予以披露，但拒绝调整
要求：分别针对上述两项，带注册会计师编制审计报告

Case Study: XYZ Accounting Firm in March 5, 2008 accepted the audit commissioned by ABC Corp., XYZ accounting firm appointed by the Institute of Certified Public Accountants A, B's commitment to ABC audit assignments. In the audit planning stage to determine the importance of the level of 900,000 yuan. A, B in March 15, 2008 completed the audit of ABC Corporation. March 30, 2008 ABC Company's reported financial statements.
If the audit the following matters:
(1) as a result of the collapse of stock used by the warehouse restrictions seriously affected the normal course of business and thus are unable to pay in May 2008 is about to expire 80 million yuan debt
(2) in September 2007, the company charged with patent infringement, charging each other's patents, and imposed a fine on the lung, the case is pending, the end result can not be determined, but lawyers are most likely to be 100-120 million compensation million, ABC has been in the financial stateme