auditreports(英文版)(ppt55頁)-資料下載頁
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【正文】 ming a full audit and therefor still requires full evidence. 3 45 Disclaimers for GAAP Departures? ? Can a disclaimer be rendered for a departure from GAAP? ? No, because a full audit has been performed and our duty as an auditor is to render an opinion. 3 46 Report Modifications for GAAP Departure Qualified ? Standard Introductory and Scope paragraph ? Explanatory paragraph added detailing GAAP departure ? Opinion paragraph modified using “except for the problem identified above” the F/S are fairly presented according to GAAP 3 47 Report Modifications for GAAP Departure Adverse ? Standard introductory 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！
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