03Audit-Reports.ppt
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1、2005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-1Audit ReportsChapter 3p.45p.452005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-2Learning Objective 1Describe the parts ofthe standard unqualifiedaudit r
2、eport.p.46p.462005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-3Parts of the StandardUnqualified Audit Report1.Report title2.Audit report address3.Introductory paragraph4.Scope paragraph5.Opinion paragraph6.Name of CPA firm7.Audit report datep.46p.462
3、005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-4Learning Objective 2Specify the conditionsrequired to issue thestandard unqualifiedaudit report.p.48p.482005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-
4、5Conditions for StandardUnqualified Audit Report(共5条)1.All financial statements are included.2.The three general standards have beenfollowed in all respects on the engagement.3.Sufficient evidence has been accumulatedto conclude that the three standards offield work have been met.p.48p.482005 Prenti
5、ce Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-6Conditions for StandardUnqualified Audit Report4.The financial statements are presented inaccordance with GAAP.5.There are no circumstances requiring theaddition of an explanatory paragraph ormodification of the
6、wording of the report.p.48p.482005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-7Four Categoriesof Audit Reports(四类)Standard unqualifiedQualifiedUnqualified withexplanatory paragraphor modified wordingAdverse or disclaimerp.49p.49图图图图3-23-22005 Prentic
7、e Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-8Learning Objective 3Describe the five circumstanceswhen an unqualified report withan explanatory paragraphor modified wording isappropriate.p.49p.492005 Prentice Hall Business Publishing,Auditing and Assurance Ser
8、vices 10/e,Arens/Elder/Beasley 3-9Unqualified Reportwith Explanation1.Lack of consistent application of GAAP2.Substantial doubt about going concern3.Auditor agrees with a departure frompromulgated accounting principles4.Emphasis of a matter5.Reports involving other auditorsp.49p.492005 Prentice Hall
9、 Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-101.Consistency VersusComparabilityChanges that affect consistency and requirean explanatory paragraph if they are material:1.Changes in accounting principles2.Changes in reporting entities3.Corrections of errors involvi
10、ng principlesp.50p.502005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-111.Consistency VersusComparabilityChanges that affect comparabilitybut not consistency:1.Changes in an 1.Changes in an estimateestimate2.2.Error correctionsError corrections not in
11、volving principles not involving principles3.3.Variations in format and presentationVariations in format and presentationof financial informationof financial information4.4.ChangesChanges because of substantially because of substantiallydifferent transactions or eventsdifferent transactions or event
12、sp.50p.502005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-121.Consistency VersusComparabilityThe Auditing Standards Board has issueda proposal to the PCAOB to eliminatethe consistency explanatory paragraph.p.50p.502005 Prentice Hall Business Publishin
13、g,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-132.Substantial DoubtAbout Going Concern1.Significant recurring operating lossesor working capital deficiencies2.Inability of the company to pay itsobligations as they come due3.Loss of major customers,the occurrenceof uninsured catastroph
14、es4.Legal proceedings,legislation,that mightjeopardize the entitys ability to operatep.51p.512005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-143.Auditor Agrees with a Departurefrom a Promulgated PrincipleThe auditor must be satisfied and must statean
15、d explain,in a separate paragraph orparagraphs in the audit report,that adheringto the principle would have produced amisleading result in that situation.p.52p.522005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-154.Emphasis of a MatterUnder certain ci
16、rcumstances,the CPA maywant to emphasize specific matters regardingthe financial statements,even though theCPA intends to express an unqualified opinion.p.52p.522005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-165.Reports InvolvingOther Auditors1.Make
17、 no reference in the audit report.3.Qualify the opinion.2.Make reference in the report(modified wording report).p.52p.522005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-17Learning Objective 4Identify the types of auditreports that can be issuedwhen an
18、 unqualifiedopinion is not justified.p.53p.532005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-18Departures from anUnqualified Opinion1.Scope limitation2.GAAP departure3.Auditor not independentp.53p.532005 Prentice Hall Business Publishing,Auditing and
19、 Assurance Services 10/e,Arens/Elder/Beasley 3-19Qualified OpinionA qualified opinion report canresult from a limitation on thescope of the audit or failure tofollow GAAP.p.53p.532005 Prentice Hall Business Publishing,Auditing and Assurance Services 10/e,Arens/Elder/Beasley 3-20Adverse OpinionIt is
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