財(cái)務(wù)管理--審計(jì)報(bào)告ppt38英文-審計(jì)-資料下載頁
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【導(dǎo)讀】AuditReports. Chapter2. LearningObjective1. Describethepartsof. auditreport.PartsoftheStandard. 1.Reporttitle. 4.Scopeparagraph. 5.Opinionparagraph. 6.NameofCPAfirm. 7.Auditreportdate. LearningObjective2. requiredtoissuethe. auditreport.FourCategories. ofAuditReports. Unqualifiedwith. ormodifiedwording. Qualified. LearningObjective3. appropriate.UnqualifiedReport. withExplanation. Consistencyversus. Comparability. Consistencyversus. Comparability. butnotconsistency:
【正文】 31 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Statements Not Prepared in Accordance With GAAP Immaterial Material Level of Materiality Extremely Material Unqualified report Additional paragraph and qualified opinion (except for) Adverse opinion 2 32 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley The Auditor Is Not Independent Immaterial Material Level of Materiality Extremely Material Disclaimer of opinion (regardless of materiality) 2 33 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 7 Determine the appropriate audit report for a given audit situation. 2 34 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 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. 2 35 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 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 2 36 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 8 Discuss the impact of emerce on audit reporting. 2 37 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Impact of ECommerce on Audit Reporting Auditors are not required to read information contained in electronic sites. Most panies provide access to financial information through their home Web page. Auditing standards note that electronic sites are not considered “documents.” 2 38 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 2
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