【多选题】13 It is May 20X7. The directors have informed you that the bank overdraft facility is due for renewal next month, after the auditor’s report is signed. They are confident that it will be renewed. Whi...
A.
Obtain the cash flow forecasts and assess whether the cash inflows and outflows appear realistic and consistent with knowledge built up during the audit.
B.
Obtain confirmation from the bank that the overdraft facility will be renewed
C.
Obtain written representation from management that they consider the going concern assumption to be appropriate
D.
Review board minutes for meetings held after the year end for evidence which indicate further financial difficulties or evidence of alternative sources of finance