9. 针对资料(七),为判断H公司提出的应对计划是否可行,以及应对计划的结果是否能够改善持续经营能力,指出审计项目组应当考虑针对H公司提出的应对计划实施哪些主要审计程序。
审计项目组应当考虑针对H公司提出的应对计划实施以下主要审计程序,以判断应对计划是否可行,以及应对计划的结果是否能够改善持续经营能力:
(1)与管理层分析和讨论现金流量预测、盈利预测以及其他相关预测。
(2)与管理层讨论和分析最近的中期财务报表。
(3)复核H公司的债券或借款协议条款并确定是否存在违约情况。
(4)阅读股东会会议、董事会会议以及相关委员会会议有关财务困境的会议记录。
(5)向H公司律师洵问是否存在针对H公司的诉讼或索赔,并向其询问管理层对诉讼及索赔结果及其财务影响的估计是否合理。
(6)确认财务支持协议的存在性、合法性和可行性,并对提供财务支持的单位的财务能力做出评估。
(7)考虑H公司如何处理尚未履行的客户订购单。
(8)复核期后事项并考虑其是否可能改善或影响持续经营能力。
【English Answers】
The audit team should consider to perform the following audit procedures to the response plan provided by Company H, so that the audit team can estimate whether the response plan is feasible, and whether the result of this response plan can mitigate the going concern.
(1)Analyze and discuss with management about the cash flow forecast, profit forecast and other related forecast.
(2)Analyze and discuss with management about the latest available interim financial statements.
(3)Review H Company's bond or loan agreement terms and determine whether there is a breach.
(4)Read the minutes of meetings of shareholders' meetings, board meetings and relevant committee meetings on financial distress.
(5)Inquire the client's legal counsel to determine whether there has litigation or claim against Company H, and inquire management about the result of litigation and claim, and whether their effect on financial statement is reasonable.
(6)Confirm the existence, legality, and feasibility of financial support agreement, and evaluate the financial ability of the company offer financial support.
(7)Consider how the Company H would manage the customer orders that have not been fulfilled.
(8)Review the subsequent events and consider whether they can mitigate or affect the going concern ability.