學霸教你如何抓住黃金定律解決F8中的Subsequent Events難題
F8 Audit and Assurance 中結合了期後事項的各種審計問題是一個經常性的出題點，由於結合了期後事項的判定以及審計師對於財務報表中的各種審計程序的考察可以任意相結合，而成為了考官眼中的一個考察學生理解F8的常用出題點。
今天學霸通過一個案例分析告訴你應該怎樣把握黃金法則來解決subsequent events中的各種難題。
首先，什麼是subsequent events呢？
IAS 10 Subsequent Events是這樣定義的：Subsequent eventsare events occurring between the date of the financial statements and the dateof the auditor's report, and facts that become known to the auditor after the date of the auditor's report.
這段話是什麼意思呢？它指的是subsequent events是那些發生在報表日和審計日這兩個時間點之間發生的所有事項。如圖所示：
其次，什麼是adjusting/non-adjustingevents呢？
先來解釋什麼是adjusting events. Adjusting events的定義是An event afterthe reporting period that provides further evidence of conditions that existedat the end of the reporting period, including an event that indicates that thegoing concern assumption in relation to the whole or part of the enterprise isnot appropriate.因此，adjusting events的成立有兩個條件：
1、它是subsequent events,意即它發生在報表日和審計師出報告日之間。
2、它提供的是financial reporting date之前就已經存在的公司某些狀況的相關信息。
所以，判斷一件事是不是adjusting events的黃金法則就是：
看它提供的信息所反映的事件是不是在財務年度的年底就已經發生了（雖然事後才發現）。換而言之，如果它提供的信息反映的是在財務年度的年底沒有發生的事情，則為non-adjustingevents.
瞭解了這個黃金法則，相信小夥伴們都躍躍欲試了吧，請看F8的閱卷人Steve Collings在考官文章中給我們出的題：
Example 1
You are the trainee accountant of Gabriella Enterprises Co and are preparing the financial statements for the year-ended 30 September 2010. The financial statements are expected to be approved in the Annual General Meeting, which is to be held on Monday 29 November 2010. Today’s date is 22 November 2010. You have been made aware of the following matters:
1. On 14 October 2010, a material fraud was discovered by the bookkeeper. The payables ledger assistant had been diverting funds into a fictitious supplier bank account, setup by the employee, which had been occurring for the past six months. Theemployee was immediately dismissed, legal proceedings against the employee have been initiated and the employee’s final wages have been withheld as part-reimbursement back to the company.
2. On 20September 2010, a customer initiated legal proceedings against the company in relation to a breach of contract. On 29 September 2010, the company’s legal advisers informed the directors that it was unlikely the company would be found liable; therefore no provision has been made in the financial statements, but disclosure as a contingent liability has been made. On 29 October 2010, the court found the company liable on a technicality and is now required to pay damages amounting to a material sum.
3. On 19 November 2010, a customer ceased trading due to financial difficulties owing $2,500. As the financial statements are needed for the board meeting on 22 November 2010,you have decided that because the amount is immaterial, no adjustment isrequired. The auditors have also confirmed that this amount is immaterial to the draft financial statements.
Required:
(a)
For each of the three events above, you are required to discuss whether the financial statements require amendment.
相信聰明的小夥伴一眼就能分辨出來3個事件中哪些是adjusting events,哪些是non-adjusting events了吧。
1.這個員工所犯下的欺詐案是在年底（2010年9月30日）就已經發生的，所以是adjusting events.
2.由於客戶的訴訟是在9月20日（9月30日年底之前）提交的，雖然事後才確定要求公司賠償，仍應當屬於在年底之前已經發生的事件，因此是adjusting events.
3.這個客戶停止交易是在9月19日，在年底之前。所以壞賬也是在年底之前產生的，因此是adjusting events.
現在小夥伴們對於adjusting/non-adjustingevents的判斷準則應該瞭如指掌了吧！
但大多數情況下，考官只是將subsequent events和adjusting/non-adjustingevents作為一個載體來考察考生對於審計的理解程度，因此，單單掌握這個知識點是不夠的。因此，這道題又有了下一問：
Required:
(b)
Describe theaudit procedures that should be performed to obtain sufficient appropriate evidence that the subsequent events have been appropriately treated in the financial statements.
其實像考察應當如何獲取審計證據來證明財務報表的合理性的題目，小夥伴們應該大開腦洞，組織好自己的語言（這時候那些英語學的好的同學會沾不少光），不過學霸還有一些建議給大家：
1.用生活性的思維方式和常識來擊破考題。
假如你就是一個審計師，你應該怎樣用你的火眼金睛確定公司沒撒謊或做假賬呢？對於case 1中的員工欺詐，應當想到的是：
首先，這個員工的欺詐案是不是真如公司所言是存在的？解決的辦法就是查看所謂的“虛假賬戶”是不是真的存在，當初管理層是如何發現這個員工造假的呢？以及公司上訴法庭的相關文件是不是都存在且齊全；
其次，如果的確存在欺詐，那麼員工到底轉移了多少款項到這個虛假賬戶中？這些在銀行的對賬單中應當是可以核實的。
另外，公司會不會仍然存在其他的可以被員工利用的制度上的缺陷？這些缺陷都是一個合格的審計師需要考察並通知管理層的。
以上的這些分析，就是審計師中substantive procedure中最常用的analytical procedures。將這些批判性的思考翻譯成英文，就成了回答這個考題的關鍵所在。
對於case2的公司違約，我們應當想到的是檢查法庭的判決書，核實公司的確產生了這樣一筆負債，同時保證負債的數額與判決書中規定的一致，不發生出入。以及事後從銀行對賬單中確認公司向客戶的確賠償了這樣一筆支出。
對於case3中的客戶停止交易，同樣應當向客戶核實已經無力償還這筆款項，這筆款項確認在之前記入了收入，公司的管理層已經悉知了這件事情等等。
2.從會計確認、計量的角度考慮每個賬戶數額的準確性和合理性。
比如一項資產，就應當考慮它發生時所確認的條件，所確認金額的準確性；負債應當考慮其是否符合IAS 中相應的確認條件，以及確認的準確性等等。
3.記住一句話：Obtaining written representations from the management of the company to confirm the event.
這句話幾乎對於任何突如其來的麻煩事件，都可以信心十足地寫上去。因為公司管理層對於這些事情必須要知曉和承認，這些都給予審計師一定的信心保證事情的存在。
遵循以上三點，小夥伴們就可以開開心心大膽應試F8，得到滿意的分數啦！另外提醒，F8中的相關考題的基礎是F3 Financial Accounting的各種IAS準則，熟悉這些準則是百戰百勝的前提。
另外，有志於繼續在審計這條路上越走越遠的小夥伴還可以選擇P7 Advanced Auditand Assurance，也許那時候你會明白審計這條路有多辛苦，但同時你也會在事務所裡成就自己的一番偉大事業！
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