如何成为合格的审计咨询师02.ppt

Audit Reports Chapter 2 Learning Objective 1 Parts of the StandardUnqualified Audit Report Learning Objective 2 Conditions for StandardUnqualified Audit Report Conditions for StandardUnqualified Audit Report Four Categoriesof Audit Reports Learning Objective 3 Unqualified Reportwith Explanation Consistency versusComparability Consistency versusComparability Substantial Doubtabout Going Concern Auditor Agrees with a Departurefrom a Promulgated Principle Emphasis on a Matter Reports InvolvingOther Auditors Learning Objective 4 Departures from anUnqualified Opinion Qualified Opinion Adverse Opinion Disclaimer of Opinion Learning Objective 5 Materiality Levels of Materiality Relationship of Materialityto Type of Opinion Materiality Decisions Materiality Decisions Materiality Decisions Learning Objective 6 Discussion of ConditionsRequiring Departure Scope Restricted byClient or Conditions Statements Not Prepared inAccordance With GAAP The Auditor Is NotIndependent Learning Objective 7 Auditor’s Decision Process Number of Paragraphsin the Report Learning Objective 8 Impact of E-Commerceon Audit Reporting End of Chapter 2 Immaterial Material Level of Materiality Extremely Material Unqualified report Additional paragraph and qualified opinion (except for) Adverse opinion Immaterial Material Level of Materiality Extremely Material Disclaimer of opinion (regardless of materiality) Determine the appropriate audit report for a given audit situation. Determine whether any condition exists requiring a departure from a standard unqualified report. Decide the materiality for each condition. Decide the appropriate type of report. Write the audit report. Standard 3 Unqualified with explanatory paragraph 4 Unqualified shared report with other auditors 3 Qualified – opinion only 4 Qualified – scope and opinion 4 Disclaimer – scope limitation 3 Adverse 4 Discuss the impact of e-commerce on audit reporting. Auditors are