![](data:image/png;base64,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)
4
Kluczowa sprawa badania Jak nasze badanie odniosło się do tej sprawy
Wycena aktywów finansowych
Wartość aktywów finansowych,
polityka rachunkowości została
szczegółowo opisana w nocie 7.9
natomiast szczegółowe informacja na
temat aktywów finansowych a także
zmiana stanu tych pozycji została
szczegółowo wykazana w nocie numer 20
do sprawozdania finansowego.
Wycena aktywów finansowych zawiera
istotny element osądu i znaczącego
szacunku.
Kwestia ta została uznana za kluczową
sprawę badania z uwagi na istotną
wartość tej pozycji w strukturze
majątku, a także z uwagi na fakt, że
wymagają istotnego osądu Zarządu
Spółki oraz przyjęcia w procesie ich
szacowania znaczących założeń, w tym
przede wszystkim w zakresie
oszacowania parametrów ryzyka.
Nasze procedury obejmowały między
innymi:
• poddaliśmy krytycznej analizie
zaprojektowanie i działanie procesu oceny
ryzyka kredytowego, monitoringu,
windykacji i szacowania odpisów,
• wykonaliśmy procedury detaliczne i
analityczne polegające na weryfikacji
pozycji należności przeterminowanych oraz
poprawności prezentacji wiekowania
wierzytelności w sprawozdaniu finansowym,
• dokonaliśmy uzgodnienia bazy ryzyka
kredytowego z księgami rachunkowymi
Spółki w celu potwierdzenia kompletności
ujęcia aktywów finansowych będących
podstawą tworzenia odpisów z tytułu utraty
wartości, jak również wartości tych
odpisów,
• wykonaliśmy procedury na losowo
wybranej próbie polegające na uzyskaniu
niezależnych potwierdzeń sald od klientów.
Ocena kontynuacji działalności
Ocena kontynuacji działalności została
szczegółowo wykazana w nocie numer 5
do sprawozdania finansowego. Ocena
zasadności przyjęcia zasady
kontynuacji działalności przy
sporządzaniu sprawozdania
finansowego wymaga osądu Zarządu
oraz uwzględnienia wszystkich
informacji dostępnych na dzień
sporządzenia sprawozdania
finansowego, dotyczące dającej się
przewidzieć przyszłości, obejmującej
okres nie krótszy niż 12 miesięcy od dnia
bilansowego. Za dzień bilansowy
uznaje się dzień, na który jednostka
sporządza sprawozdanie finansowe.
Zagadnienie to zostało uznane przez
nas za kluczową sprawę badania z
uwagi na jej rozległy wpływ na całe
sprawozdanie finansowe.
Nasze procedury obejmowały m.in.:
• analizę przyjętych przez zarząd założeń
będących podstawą przyjęcia zasady
kontynuacji działalności przy sporządzaniu
sprawozdania finansowego,
• analizę prognozy przyszłych przepływów
pieniężnych,
• analiza protokołów ze zgromadzeń
akcjonariuszy,
• ocena zdarzeń po dniu bilansowym
mających wpływ na założenie kontynuacji
działalności,
• przeprowadzenie procedur analitycznych,
analiza okoliczności prawnych, finansowych,
operacyjnych oraz innych mogących mieć
wpływ na ryzyko kontynuacji działalności.