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ID:32502487
大小:535.50 KB
页数:55页
时间:2019-02-09
《【7A文】审计资料--审计报告及内容.ppt》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、AuditReportsChapter3AssociationwithF/SAuditorshavetoissueareportwhenassociatedwithF/Sshowing:Whatservices,ifany,wereperformed.Levelofresponsibility,ifany.Associationoccurswhen:F/Sareonauditor’sletterheadProducedbyaccountant’scomputerF/Sstatethattheyaretheauditors.LevelsofAssur
2、ancePositiveassurance-factualstatementofauditorsopinion;F/SareGAAP.UsedforF/Saudits.NegativeAssurance-basedonourreview,wearenotawareofanymaterialmodifications.Usedforreviews.Noassurance-disclaimerofopinion,noopinionatall.Usedforcompilations.AssuranceF/SAuditsAnauditor'sopinion
3、onfinancialstatementsisanexplicitstatementoftheauditor'sconclusion.Allreportsexceptdisclaimerarepositiveassurance.Examplesofpositiveassurancereports:UnqualifiedQualifiedAdverseNegativeAssuranceNegativeassuranceisastatementthattheauditorisnotawareofanymaterialdeparturesfromGAAP
4、ToweakofaconclusionforanauditUsedinreviews,letterstounderwritersandreviewsofinterimfinancialstatements.PartsoftheStandardUnqualifiedAuditReport1.Reporttitle2.Auditreportaddress3.Introductoryparagraph4.Scopeparagraph5.Opinionparagraph6.NameofCPAfirm7.AuditreportdateConditionsf
5、orStandardUnqualifiedAuditReport1.Allfinancialstatementsareincluded.2.Thethreegeneralstandardshavebeenfollowedinallrespectsontheengagement.3.Sufficientevidencehasbeenaccumulatedtoconcludethatthethreestandardsoffieldworkhavebeenmet.ConditionsforStandardUnqualifiedAuditReport4
6、.Thefinancialstatementsarepresentedinaccordancewithgenerallyacceptedaccountingprinciples.5.Therearenocircumstancesrequiringtheadditionofanexplanatoryparagraphormodificationofthewordingofthereport.FourCategoriesofAuditReportsStandardunqualifiedUnqualifiedwithexplanatoryparagra
7、phormodifiedwordingQualifiedAdverseordisclaimerComponentsofAuditors’ReportThreeparagraphsIntroductoryScopeOpinionIntroductoryParagraphDefinesassociation,objectandresponsibilitiesofserviceWehaveauditedtheaccompanyingconsolidatedbalancesheetsofXYZCorpasofDecember31,2001and2000an
8、dtherelatedstatementsofincome,cashflowsandshareholders’equity
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