场景C

Skaidrė: 1
Let’s focus on the climate risks affecting the seaside plant.
I’ve got the impairment checklist ready.
Audit team arrives at the client site to perform risk-related procedures.
Skaidrė: 2
The new climate policy may impact our coastal factory by 2030.
2030
No impairment has been booked yet.
Management acknowledges the climate regulation but sees no current impact.
Skaidrė: 3
Have you tested it under different climate scenarios?
If the plant shuts down early, it may be impaired.
Auditors challenge assumptions and request scenario-based impairment testing.
Skaidrė: 4
External experts said the value is still recoverable.
And there’s no legal requirement to shut down—yet.
Management provides legal and valuation evidence supporting non-impairment.
Skaidrė: 5
The environmental provision looks too low.
We recommend increasing the estimated obligation.
Auditors recommend increasing environmental provisions based on evidence.
Skaidrė: 6
We’ll expand the note disclosures and share our assumptions.
We’ll document all findings in our working papers.
Management agrees to enhance climate-related disclosures. Auditors finalize documentation.

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