注会综合阶段经验及知识点归纳 - 图文(24)

flow must be estimated.Cash flow means the expected cash flows in 北注协案例1：

different period.there are three different kinds of cash flow we often To zhenghua certified pulic Accountants Co.Ltd.

use , the dividends cash flow, the equity cash flow and the entity cash XXX(partner name of zhenghua)

flow.Because of the variability of dividend policy,the dividend cash Dear sir:

flow is not often used in practise. Second,we should calculate the Zhongshang certified pulic Accountants Co.Ltd is engaged to audit

capital cost.capital cost calculates the risk of cash flow. Thirdly,we the consolidated financial statements of Dali energy company for the

should certain the period of the cash flow ,theoretically,the years cash year ended by December 30,2010,These considated financial

flow last are the same as the lifetime of the resources. statements will include the financial information of X

北注协案例4： company(“component ”).For purpose of our audit of our audit of the

consolidated financial statements,your firm(“component Dear sir: auditor ”)will perform audit work on the financial information of X In order to prepare the consolidated financial statement for the company,as specified in the assignment memorandum. period ending june 30,2010,we need the financial statements and The purposes of this memorandum is to help your firm understand the related information of ONTARI company. I think it’s necessary to responsibility in this engagement. remind you that the financial statements and related information of Please read the memorandum and attachments carefully,complete and your firm must be prepared in accordance with the Chinese submit the attachment in time. Accounting Standard for Business Enterprise.Attached are the The attachment include: Chinese Accounting Standard For Business Enterprise and its 1.Certain representions in connection with our audit(such as guidance.You are required to carefully read and understand the representation of component audito’s independence...) standards,and seriously prepare the statements and related 2.summary of material matters information and E mail us before July 20 ,2012 3.aggregate of corrected and uncorrected misstatement I am look forward to working with you and thank you in advance for 4.audit summary your cooperation.please do not hesitate to contact us if you have any 5.difficiency in internal control questions or any suggestions. IF your require clarification or explaination regarding any of these Sincerely yours matters, please contact us without doubted C(signiture) Sincerely yours. Financial manager of A company (sinature) July 10 2010 XX Certified Public Accountants co.ltd 北注协案例5： 北注协案例2： Dear sir:

We have acted as the auditor of Jiuzhou company.In order to AS company：

verify the registed capital and additional paid-in capital of Jiuzhou on Xianfeng company engage Huaxin certified Public Accountants

December31,2009,we need your consent on investment to Co.ltd to audit the financial statement of the company.In accordance

Jiuzhou. with China Certified Public Accountants’ Audting standards.our

Please send your consent directly to us accounts due from your company are to be confirmed with you. The

If you have any questions or any suggestions,please contact following figures are from the accounting record of us.If you agree to

us without hesitation. the amount,please confirm it by signing at the foot of this letter where

Thank you! is marked “data proven to be correct”;if you disagree,please indicate

your amount where is marked “data proven to be false”.reply to this

Sincerely yours. letter shall be sent directly to huaxin Certified Public Accountants

(sinature) co.ltd.

XX Certified Public Accountants co.ltd Address:

模拟题2 Recipient

Telephone Suppose that you are a senior manger of finance, in the Fax

moment your company consider to acquire a company A, that Our accounts due from your company are as follows:

Closing date/ amount due from the company / notes your CFO need you to explain how to use the business This letter is for accounts verification purpose only,and not for

valuation to analysis whether the company A should be payment request.please let our auditors have your confirmation of the

balance. acquired and why need to execute business valuation. Conclusion:1.data proven to be correct 2.data proven to be false(please indiacte false items and amounts) Dear CFO: 北注协案例3：

I am glad to writing to you to explain how to use the business

Using the discount cash flow method estimate the corporate value,

valuation to analysis whether the company A should be

three factors must be taken into consideration.In the first place,cash

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