auditreports(英文版)(ppt55頁)(參考版)
2025-03-31 10:16本頁面
【正文】 We have audited...’ ? The responsibility for an opinion is omitted. ? The scope paragraph is omitted because an audit was not performed. ? An explanatory paragraph is added to describe the limitation. ? No opinion is expressed because of the scope limitation 3 43 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 3 44 Evidence for GAAP Departure ? For an unqualified, a qualified or adverse opinion related to a departure from GAAP, fully sufficient petent evidence is required because a full audit was performed. ? There were no restrictions on gathering evidence. ? Auditor is still performing 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 indepe
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