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ID:35060775
大小:25.50 KB
页数:3页
时间:2019-03-17
《the key financial statements and the auditor's report》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、--------------------------------------------精品文档Word可编辑值得收藏------------------------------------------------Thekeyfinancialstatementsandtheauditor'sreportThekeyfinancialstatementsandtheauditor'sreport●茆懿心博士DrJenniferMao Acompany’sannualreportmustcontainthreekeyfinancialsta
2、tements--theBalanceSheet(BS),theIncomeStatement(IS),andtheStatementofChangesinFinancialPositions(SCFP).Anunqualifiedauditopinionfromtheauditorwillnotbepossibleifanyofthethreestatementsisabsent.Inanunqualifiedauditreport,theauditorcertifiesthattheauditedfinancialstatements
3、arepreparedinaccordancewithoftheGenerallyAcceptedAccountingPrinciples(GAAP)andareabletofairlypresentthecompany’sfinancialpositionattheendofthefinancialyearanditsperformanceaswellasthechangesinfinancialpositionsforthefinancialyear.Anunqualifiedauditreportisalsoknownasa“cle
4、an”report. TheBSisthestatementthatpresentsthecompany’sfinancialpositionattheyear-end.Thecompany’sperformanceandchangesinfinancialpositionsfortheyeararerespectivelypresentedbytheISandtheSCFP. Forafinancialyear,thecompanyhasaBSatthestart,anotherattheend.Theyareliketwopictur
5、esofthecompany,onetakenatthestartoftheyear,theotherattheendoftheyear.HowthecompanychangedfromthefirstpicturetothesecondpictureiscapturedbytheISandSCFPoftheyear. Accordingtotheopinionexpressedbytheauditor,thereareessentiallythreetypesofauditreports,theunqualifiedorcleanrep
6、ortmentionedabove,thequalifiedreport,andthedisclaimer.Whenanauditorcannotcertifythefair-presentationqualityofthefinancialstatements,hewillissueaqualifiedopinionoradisclaimerdependingontheseriousnessofthe3----------------------------------------------------精品文档值得收藏--------
7、-----------------------------------------------------------------------------------------------精品文档Word可编辑值得收藏------------------------------------------------matter.Ifinhisopinionthefinancialstatementsaresomisleadingthattheyarenotabletofairlypresentthecompany’syear-endfin
8、ancialposition,theperformanceandfinancialpositionchangesfortheyear,heshouldissueadisclaimer. Ifh
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