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1、SOLUTIONSFORCHAPTER16-COMMUNICATINGAUDITANDATTESTATIONRESULTSReviewQuestions:16-1.Thefivebasictypesofauditreportsandthecircumstancesunderwhicheachisexpressedare:1•Standardthreeparagraphunqualifiedreport-expressedwhentherearenomaterialdeparturesfromGAAP,thea
2、uditorhasbeenabletofollowGAASwithoutsignificantscopelimitation,disclosuresinthefinancialstatementsareadequate,andtherearenouncertaintieschangesinaccountingprinciplesthatneedanexplanatoryparagraph.2.Unqualifiedreportwithexplanatoryparagraphexplainsachangeina
3、ccountingprinciples,substantialgoingconcerndoubtJustifieddeparturefromGAAPoremphasizessomematter.3.QualifiedreportexpressedwhenthereisamaterialdeparturefromGAAP,asignificantscopelimitation,orinadequatedisclosures.4.Adversereportexpressedwhenthereisaverymate
4、rialdeparturefromGAAP,includinggrosslyinadequatedisclosures,thatpervadesthefinancialstatementssuchthattheyaremisleading.5.Disclaimerreportissuedwhenasignificantscopelimitationhasbeenimposedontheauditorbytheclientorcircumstancesthatprohibittheauditorfromform
5、inganopiniononthefinancialstatements,theauditorlacksindependence,or,attheauditor'sdiscretion,whenthereisverysignificantgoingconcernquestion.16-2・Ascopelimitationprohibitstheauditorfromperformingauditproceduresduetoclientinstructionsorcircumstances.Examplesa
6、re(1)theclienttellingtheauditornottoconfirmreceivables,or(2)beinghiredtoperformafirst-timeauditand,becauseofinadequaterecords,beingunabletobecomesatisfiedwithbeginninginventoryandtheaccountingprinciplesusedinthepreviousyear.Anuncertaintyisasituationinwhicht
7、herearenoauditproceduresthatcanbeperformedbecausetheevidencedoesnotyetexist.Examplesare(1)pendinglitigation,theoutcomedependingonthecourt'sdecisioninthefuture,and(2)theabilityoftheclienttocontinueinbusinessforareasonableperiodoftime.16-3・TheSECwillnotaccept
8、qualifiedoradverseopinionsordisclaimersresultingfromactionsorinactionsoftheclient,suchasGAAPviolations,inadequatedisclosures,andplacingscopelimitationsontheauditor.Thisenvironmentcreatesadvantagesanddi
