auditreports(英文版)(ppt55頁(yè))-文庫(kù)吧資料
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【正文】 ndent. ? 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！ 。We were engaged to audit39。except for39。s opinion on financial statements is an explicit statement of the auditor39。3 1 Audit Reports Chapter 3 3 2 Association with F/S Auditors have to issue a report when associated with F/S showing: ? What services, if any, were performed. ? Level of responsibility, if any. ? Association occurs when: ? F/S are on auditor’s letterhead ? Produced by accountant’s puter ? F/S state that they are the auditors. 3 3 Levels of Assurance ? Positive assurance factual statement of auditors opinion。 F/S are GAAP. Used for F/S audits. ? Negative Assurance based on our review, we are not aware of any material modifications. Used for reviews. ? No assurance disclaimer of opinion, no opinion at all. Used for pilations. 3 4 Assurance F/S Audits ? An auditor39。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 accumulate
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