audit reports(英文版)(ppt 55頁)-預(yù)覽頁
【正文】 troductory and scope paragraph ? Explanatory paragraph detailing extent of GAAP departure ? Opinion – does not fairly present in accordance with GAAP 3 48 The Auditor Is Not Independent Immaterial Material Level of Materiality Extremely Material Disclaimer of opinion (regardless of materiality) 3 49 Disclaimer Reports ? Assumes no responsibility for the financial statements. ? Used for: ? Super material scope limitations ? When an auditor lacks independence from the client ? Services less than an audit are performed. 3 50 Disclaimer for Unaudited Financial Statements Unaudited financial statements are those that an auditor has not performed enough procedures to gather sufficient evidence to support an opinion ? Any material GAAP departures discovered should be explained in the report. ? If prior financial statements are presented, the disclaimer should include them as well. ? Each page should be stamped unaudited. 3 51 Independence Disclaimer Rules ? No mention for why the auditor is not independent. ? No mention of any procedures performed. ? Departures from GAAP have to be explained. ? Each page must be labeled unaudited. 3 52 Auditor’s Decision Process Determine whether any condition exists requiring a departure from a standard unqualified report. Decide the materiality for each condition. Decide the appropriate type of report. Write the audit report. 3 53 Number of Paragraphs in the Report Standard 3 Unqualified with explanatory paragraph 4 Unqualified shared report with other auditors 3 Qualified – opinion only 4 Qualified – scope and opinion 4 Disclaimer – scope limitation 3 Adverse 4 3 54 Impact of ECommerce on Audit Reporting 3 55 End of Chapter 3 3 56 演講完畢，謝謝觀看！ 。We were engaged to audit39。s opinion on financial statements is an explicit statement of the auditor39。 F/S are GAAP. Used for F/S audits. ? Negative Assurance based on our review, we are not aware of any material modifications. Used for reviews. ? No assurance disclaimer of opinion, no opinion at all. Used for pilations. 3 4 Assurance F/S Audits ? An auditor39。 the area that was not able to be audited ? An explanatory paragraph is added detailing the limitation. ? Qualified take responsibility for the financial statements except for the items explained. 3 42 A Disclaimer for Scope Limitation
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