財務(wù)管理--審計報告ppt38英文-審計(參考版)
2024-08-22 12:28本頁面
【正文】 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 2 。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 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 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 Scope Restricted by Client or Conditions Immaterial Material Level of Materiality Extremely Material Unqualified report Qualified scope, additional paragraph, and qualified opinion (except for) Disclaimer of opinion 2 31 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Draft appropriately modified audit reports under a variety of circumstances. 2 29 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Materiality Decisions Dollar amount pared with a base Measurability Nature of the item 2 27 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Relationship of Materiality to Type of Opinion Materiality Level Significance in Terms of Reasonable Users’ Decisions Type of Opinion Users’ decisions are unlikely to be affected. Immaterial Unqualified Users’ decisions are likely to be affected. Material Qualified Users’ decisions are likely to be significantly affected. Highly Material Disclaimer or Adverse 2 25 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/B
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