4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5
2021-04-25
4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
正确答案：4 JINACK CO(a) Auditor’s responsibilities for subsequent events■ Auditors must consider the effect of subsequent events on:– the financial statements;– the auditor’s report.■ Subsequent events are all events occurring after a period end (i.e. reporting da
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