財務管理--審計報告ppt38英文-審計-在線瀏覽
2024-10-21 12:28本頁面
【正文】 accepted accounting principles. 2. Substantial doubt about going concern. 3. Auditor agrees with a departure from promulgated accounting principles. 4. Emphasis of a matter. 5. Reports involving other auditors. 2 10 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Consistency versus Comparability Changes that affect parability but not consistency: 1. Changes in an estimate 2. Error corrections not involving principles 3. Variations in format and presentation of financial information 4. Changes because of substantially different transactions or events 2 12 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Auditor Agrees with a Departure from a Promulgated Principle The auditor must be satisfied and must state and explain, in a separate paragraph or paragraphs in the audit report, that adhering to the principle would have produced a misleading result in that situation. 2 14 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Reports Involving Other Auditors 1. Make no reference in the audit report. 3. Qualify the opinion. 2. Make reference in the report (modified wording report). 2 16 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Departures from an Unqualified Opinion 1. Scope limitation 2. GAAP departure 3. Auditor not independent 2 18 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Adverse Opinion It is used only when the auditor believes that the overall financial statements are so materially misstated or misleading that they do not present fairly the financial position or results of operations and cash flows in conformity with GAAP. 2 20 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Explain how materiality affects audit reporting decisions. 2 22 169。2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Levels of Materiality Amounts are imm
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