澳洲论文代写：审计师的职责。审计师的巨大责任是获取适当的充分的审计证据，以便得出结论，即管理层在编制企业财务报表时使用持续经营会计基础的适当性和合理性，并分析和确定，根据所获得的审计证据，如果对该实体继续经营的能力存在重大不确定性。这些责任是广泛的审计人员可以承担责任,即使使用的财务报告框架的准备财务报表不包括一个明确的管理要求做出具体的评估实体继续作为一个持续经营的能力。接下来澳洲论文代写将为留学生们分析讨论下审计师的职责。
审计师不可能预先预测这些未来的情况或事件。因此，仅在审计报告中对实体继续经营的能力存在重大不确定性的情况下，没有任何提及，就不能保证该实体在可预见的未来继续经营的能力。
审计报告的改进是由以下基本概念驱动的:基于风险的审计应如何执行，以及与负责治理的人员沟通的需要。sa570所作的改变并没有减少审计过程中所需要的努力，而是更加强调增加和提高透明度的需要。预计审计员在其报告中的沟通必须高度具体具体，以便与最终用户提供最大的相关性。尽管这仍然是管理层的特权和责任，充分传达有关的信息给用户的财务状况和组织的表现(FRC, 2016)。
审计人员的意见和意见被高度重视并给予极大的重视，但近年来，审计报告越来越需要以一种更相关和信息丰富的方式呈现(Quah, 2016)。新修订的标准就是为了填补这一空白。新标准对持续经营的管理人员和审计人员各自的职责进行了明确的规定和隔离。此外，还增加了一个单独的章节，在“持续经营相关的重大不确定性”的单独标题下，对任何重大不确定性进行充分披露。另一个已纳入的突破性变化是，有资格的理由挑战披露的充分性，这似乎被视为在报告财务框架的背景下的侥幸。如果有任何事件或条件具有重要的“重要性”价值，并能将组织的持续关注属性置于危险和威胁中，那么它就变得至关重要。
It is not possible for auditor to predict such future conditions or events beforehand. As a result, the mere absence of any reference in context of material uncertainty about the entity’s ability of continuing as a going concern in an auditor’s report cannot be taken as a guarantee as to the entity’s ability to continue as a going concern in the foreseeable future.
The enhancements to the auditor’s report are driven by the underlying concepts on how a risk-based audit should be performed and the need for communication with those charged with governance. The changes made in the SA 570 do not lessen down effort required in the process of audit, rather puts more emphasis on the need for increased and enhanced transparency. It is expected that the auditor’s communication in his report must be highly entity specific in order to provide maximum relevance to the end user. Although it remains the prerogative and responsibility of the management to fully convey the relevant information to the users about the financial status and performance of the organisation (FRC, 2016).
The opinion and comments made by auditor are highly valued and given huge prominence, but in the recent years, there has been growing need for the audit report to be represented in such a manner that it comes out as lot more relevant and informative (Quah, 2016). The new and revised standards are here to fill that void and gap. The new standard clearly states and segregates the respective responsibilities of management and the auditor for Going Concern. Moreover, an additional separate section has been added that gives adequate disclosure if there be any material uncertainty under a separate heading titled “Material Uncertainty Related to Going Concern”. Another breakthrough change that has been incorporated is the eligible grounds to challenge the adequacy of the disclosures which seem to be seen as close calls in the context of reporting financial framework. It becomes vital if there is identification of any events or conditions that are have significant ‘materiality’ value attached to it and can put the going concern attribute of the organization in danger and threat.
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