auditreports(英文版)(ppt55頁)-wenkub.com
2025-03-27 10:16 本頁面
【正文】 instead of the standard report introduction 39。s conclusion. ? All reports except disclaimer are positive assurance. ? Examples of positive assurance reports: ? Unqualified ? Qualified ? Adverse 3 5 Negative Assurance ? Negative assurance is a statement that the auditor is not aware of any material departures from GAAP ? To weak of a conclusion for an audit ? Used in reviews, letters to underwriters and reviews of interim financial statements. 3 6 Parts of the Standard Unqualified Audit Report 1. Report title 2. Audit report address 3. Introductory paragraph 4. Scope paragraph 5. Opinion paragraph 6. Name of CPA firm 7. Audit report date 3 7 Conditions for Standard Unqualified Audit Report 1. All financial statements are included. 2. The three general standards have been followed in all respects on the engagement. 3. Sufficient evidence has been accumulated to conclude that the three standards of field work have been met. 3 8 Conditions for Standard Unqualified Audit Report 4. The financial statements are presented in accordance with generally accepted accounting principles. 5. There are no circumstances requiring the addition of an explanatory paragraph or modification of the wording of the report. 3 9 Four Categories of Audit Reports Standard unqualified Unqualified with explanatory paragraph or modified wording Qualified Adverse or disclaimer 3 10 Components of Auditors’ Report Three paragraphs ? Introductory ? Scope ? Opinion 3 11 Introductory Paragraph ? Defines association, object and responsibilities of service ? We have audited the acpanying consolidated balance sheets of XYZ Corp as of December 31, 2023 and 2023 and the related statements of ine, cash flows and shareholders’ equity for each of the three years in the period ending 2023. The financial statements are the responsibility of management. Our responsibility is to express an opinion on these financial statements based on our audits. 3 12 Object of Audit ? The Balance Sheet ? Ine statement ? Cash Flow Statement ? Footnote disclosures and additional information like EPS ? The supporting records are not the object of the audit. 3 13 Scope Paragraph ? Defines what an audit is. ? We conducted our audits in accordance with GAAS. ? Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial stateme
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