善始还需善终——试论期后事项审计

The friendly beginning also must die a natural death ——Discussion time things to do after death audit

注册会计师接受委托，需对被审计单位的会计报表是否合法、公允、一贯地反映其财务状况及经营成果发表意见。发生在资产负债表日后却对前一时期的会计报表有影响的期后事项将直接影响到注册会计师审计意见的适当性、公正性。更为严重的是，有些企业可能在资产负债表日后但在审计报告日之前经营情况发生重大变化，如果没有适当的调整和披露，报表的使用者很可能做出错误的判断和决策。因此，对期后事项的审计必须要引起审计人员的高度重视，只有保持应有的职业谨慎，实施必要的审计程序才能使我们的整个审计工作“善始”而且“善终”。

Chartered accountant accepts the request,must to accountant who audits the unit the report form whether legitimate, fair and just,all along reflected its financial condition and the management achievement express the opinion. Will occur actually the report form influential time things to do after death item directly affects in the future in the property debt table to preceding time accountant to chartered accountant audits the opinion the aptness, the fairness. More serious is, but some enterprises possibly in property debt table in the future before report of audit date the operating condition has the tremendous change, if does not have the suitable adjustment and the disclosure, the report form user very possibly makes the wrong judgment and the decision-making. Therefore,must have to cause the auditor to a time things to do after death audit to take highly, only then maintains the occupation which should have to be discrete,implements the essential audit procedure to be able to cause our entire audit work ＂ the friendly beginning＂ moreover ＂to die a natural death＂.