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【正文】 ng 1/e, Arens/Elder/Beasley Learning Objective 2 Obtain and evaluate letters from the client’s attorneys. 18 10 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Period Covered by Subsequent Events Review Client’s ending balance sheet date Audit report date Date client issues financial statements Period to which review for subsequent events applies Period for processing the financial statements 123102 31103 32603 18 14 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Advisability of Disclosure ? Decline in the market value of securities held for temporary investment or resale ? Issuance of bonds or equity securities ? Decline in the market value of inventory as consequence of government action barring further sale of a product ? Uninsured loss of inventories as a result of fire ? A merger or an acquisition 18 18 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 1) Perform final analytical procedures. 2) Evaluate the goingconcern assumption. 3) Obtain a management representation letter. 4) Consider information acpanying the basic financial statements. 5) Read other information in the annual report Final Evidence Accumulation 18 22 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Sufficiency of evidence Evidence supports auditor’s opinion Financial statement disclosures Audit documentation review Independent review Evaluate Results 18 26 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Communicate effectively with the audit mittee and management. 18 30 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 18 18 34 169。 :59:0301:59Mar2316Mar23 1故人江海別，幾度隔山川。 。 , March 16, 2023 很多事情努力了未必有結(jié)果，但是不努力卻什么改變也沒(méi)有。 :59:0301:59:03March 16, 2023 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 2023年 3月 16日星期四 1時(shí) 59分 3秒 01:59:0316 March 2023 1空山新雨后，天氣晚來(lái)秋。 :59:0301:59Mar2316Mar23 1越是無(wú)能的人，越喜歡挑剔別人的錯(cuò)兒。 2023年 3月 16日星期四 上午 1時(shí) 59分 3秒 01:59: 1最具挑戰(zhàn)性的挑戰(zhàn)莫過(guò)于提升自我
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