会计英语part 5.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 18.8 Revenue System one test can serve both as test of controls and as a substantive procedure. But this does not mean that tests of controls and substantive procedures are interchangeable. It is vital that you understand the conceptual difference between the two types of test. Chapter 19 External Audit Reports对外审计报告 Part 5 Audit 审计 Types of Audit Opinions and Auditor’s Report　审计意见类型和审计报告 Unmodified audit opinion Modified audit opinion Format and Content of External Auditor’s Report 外部审计报告的格式和内容 Unmodified auditor’s report Modified opinions in auditor’s reports Chapter 19 External Auditor’s Report外部审计报告 19.1 Types of Audit Opinions and Audit Reports Unmodified Modified Qualified Disclaimer Types of external audit opinion Adverse 19.1.1 Unmodified Audit Opinion An unmodified opinion is the opinion expressed by the auditor when the auditor concludes that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Emphasis of matter paragraphs and other matter paragraphs can be included in these auditor’s report under certain circumstances. 19.1 Types of Audit Opinions and Audit Reports An emphasis of matter paragraph is a paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statements. The other matter paragraph is a paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial statements that, in the auditor’s judgment, is relevant to users’ understanding of the audit, the auditor’s responsibilities or the auditor’s report. 19.1.1 Unmodified Audit Opinion If the auditor concludes that, based on the audit evidence