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偿付能力与审计风险 [2]

论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-06-29编辑:Karlie点击率:4649

论文字数:1421论文编号:org201506091636582044语种:英语 English地区:澳大利亚价格:免费论文

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摘要:本论文主要论述了高收益基金的偿付能力与风险,欧盟针对保险公司偿付能力实行的新政“SolvencyⅡ”已经开始在欧盟范围内运行,由此掀起了全球商业保险与社会保险偿付能力风险的变革,以抵御国际金融危机给保险业带来的巨大威胁。

emium income, or 15 per cent of outstanding claims provisions. 


The Corporations Act, s.295 (4) requires that the directors state their opinion as to whether there are reasonable grounds to believe that the entity will be solvent at the date of the directors' declaration. If not, they should not issue the financial reports on a going-concern basis. The directors of HIH did not raise any concerns as to whether the financial reports should be issued on a going-concern basis, which may indicate that the solvency of the company was not properly investigated. 


The auditors' main role in determining solvency relates to the appropriateness of management using the going concern basis in the preparation of financial reports . According to the definition of the 'going concern basis' in AUS708.03, the entity is expected to be able to pay its debts as and when they fall due. The auditor must plan sufficient audit procedures to address the possibility that the going concern assumption may be subject to question, according to AUS302.09. This would include an assessment of the risk of insolvency. 


The auditors' assessment of solvency may be made more difficult by the existence of cross guarantees. Cross guarantees exist where a subset of companies in the corporate group (the 'closed group') guarantee the debts of each other. A regulatory-approved Deed of Cross Guarantee has existed in Australia since 1991. All subsidiaries party to a Deed of Cross Guarantee must make a solvency statement. 


HIH and its subsidiary, FAI insurance had cross guarantees in place. As a result of the cross guarantee, HIH adopted a 'group enterprise perspective' when attesting to its regulatory solvency position. The company treated insurance subsidiaries as if they were part of a singular corporate group and 'netted-off' related company assets and liabilities in several APRA annual returns . This contributed to the fact that the auditors did not identify that some subsidiaries were potentially insolvent. 


The risk that a company is insolvent is a component of audit risk, which should be taken into account by auditors. Audit risk is defined as 'the risk that that the auditor will give an inappropriate audit opinion when the financial report is materially misstated'. Auditors risk issuing an unqualified audit opinion on financial statements that are materially misstated or omit material transactions; therefore the procedures used in the audit must be planned according to the identified audit risk. The components of audit risk are inherent risk, control risk and detection risk. 

Inherent risk is the risk that the financial statements contain a material misstatement or omission, before considering the effectiveness of the internal control system. HIH was an insurance company, so the inherent risks are similar to other companies in the insurance industry. These include maintaining adequate solvency margins, charging sufficient premiums, liquidity and calculation of the riskiness of policies . In determining inherent risk, the auditors should have also considered the fact that HIH was reinsuring ordinary policies and providing film and marine insurance – practices that differed greatly to those of other companies within the insurance profession. 


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