Показано с 1 по 4 из 4
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26.12.2007, 14:03 #1
Какая квалификация хуже (по запасам)?
Какой тип квалификации по запасам хуже
qualification due to limitation of scope или qualification-disagreement?
Заранее ПСБ.
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26.12.2007, 18:11 #2
- Регистрация
- 28.11.2005
- Сообщений
- 1,326
про запасы: речь о Stock count идет?
я считаю, что нужно опираться на реальность.
Нет такого понятия "хуже-лучше". Есть только понимание - как это влияет на достоверность отчетности в целом.
Что было по факту: или ограничение доступа к объектам ТМЦ чтобы их посчитать
либо посчитали - но аудитор решил, что данные счета не совпадают ни с учетом, ни с инвентаризацией организации
У Вас какая ситуация?
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26.12.2007, 21:39 #3
- Регистрация
- 28.11.2005
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- 1,326
Сообщение от Елена И.
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22.01.2008, 11:31 #4Сообщение от Елена И.
The Group has not maintained adequate accounting records regarding the original cost of inventories and stock-count records. We were unable to confirm inventories stated at USD xx,xx thousand and USD ХХ,ХХХ thousand as at 31 December 2006 and 2005, respectively, or satisfy ourselves as to the carrying amount of inventories by other audit procedures. Accordingly, we were unable to determine whether any adjustments might be necessary to inventories, cost of revenues, taxation, net profit, and retained earnings as at and for the years ended 31 December 2006 and 2005
Вариант плохой, когда мы отказываемся от аудиторской проводки:
The Group has not maintained adequate accounting records regarding the original cost of inventories and stock-count records. We were unable to confirm inventories stated at USD хх,хх thousand and USD хх,ххх thousand as at 31 December 2006 and 2005, respectively, or satisfy ourselves as to the carrying amount of inventories by other audit procedures. Accordingly, we were unable to determine whether any adjustments might be necessary to inventories, cost of revenues, taxation, net profit, and retained earnings as at and for the years ended 31 December 2006 and 2005.
The Group has not disclosed the carrying amount of inventories carried at fair value less costs to sell as at and for the year ended 31 December 2006, which is required by International Financial Reporting Standards IAS 2 Inventories. Had this disclosure been made, inventories would have decreased by USD х,ххх thousand. Additionally, cost of revenues would have increased by USD х,ххх thousand and net profit would have decreased by USD х,ххх thousand for the year then ended.
Разница очевидна