财务管理--审计报告ppt38英文-审计(编辑修改稿)

财务管理--审计报告ppt38英文-审计(编辑修改稿)内容摘要：

even though the CPA intends to express an unqualified opinion. 2 15 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 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). 2 16 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 4 Identify the types of audit reports that can be issued when an unqualified opinion is not justified. 2 17 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Departures from an Unqualified Opinion 1. Scope limitation 2. GAAP departure 3. Auditor not independent 2 18 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Qualified Opinion A qualified opinion report can result from a limitation on the scope of the audit or failure to follow generally accepted accounting principles. 2 19 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Adverse Opinion It is used only when the auditor believes that the overall financial statements are so materially misstated or misleading that they do not present fairly the financial position or results of operations and cash flows in conformity with GAAP. 2 20 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Disclaimer of Opinion It is issued when the auditor is unable to be satisfied that the overall financial statements are fairly presented. 2 21 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Explain how materiality affects audit reporting decisions. 2 22 169。 2020 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Materiality A misstatement in the financial statements can be considered material if knowledge of the misstatement would affect a decision of a reasonable user of the statements. 2 23 169。 2020 Prentice Hall Business Publishing, Essentia。