auditreports(英文版)(ppt55頁(yè))-閱讀頁(yè)
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【正文】 ified if disclosure of problems is inadequate ? Qualified – Some of the evidence is not adequate or unavailable. 3 25 Auditor Agrees with a Departure from a Promulgated Principle 3 26 Emphasis on a Matter 3 27 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). 3 28 Departures from an Unqualified Opinion 3 29 Qualified Opinion 3 30 Adverse Opinion 3 31 Disclaimer of Opinion 3 32 Materiality 3 33 Levels of Materiality Amounts are immaterial. Amounts are material but do not overshadow the financial statements as a whole. Amounts are so material or so pervasive that overall fairness of the statements is in question. 3 34 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. Users’ decisions are likely to be affected. Users’ decisions are likely to be significantly affected. Immaterial Material Highly Material Unqualified Qualified Disclaimer or Adverse 3 35 Materiality Decisions Failure to follow GAAP Audit report Unqualified Qualified opinion only Adverse 3 36 Materiality Decisions Scope limitation Audit report Unqualified Qualified scope and opinion Disclaimer 3 37 Materiality Decisions 3 38 Discussion of Conditions Requiring Departure 3 39 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 3 40 Scope Limitations ? Scope limitation is a limitation on the auditor being able to perform all necessary audit procedures. ? Examples: ? Hired after the year end, could not observe year end inventory physical count. ? Records destroyed by fire. ? Client does not allow access to all records. 3 41 Qualified for Scope Limitation ? Modify the scope and opinion paragraph to include the language 39。 the area that was not able to be audited ? An explanatory paragraph is added detailing the limitation. ? Qualified take responsibility for the financial statements except for the items explained. 3 42 A Disclaimer for Scope Limitation ? 39。 instead of the standard report introductio
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