AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (PCAOB, 2017) represents the most significant change to American audit reports in more than 70 years. The new standard form unqualified report, which is required for audits of ...
上述行为不符合《中国注册会计师审计准则第3101号——历史财务信息审计或审阅以外的鉴证业务》(2006)第三十四条、第五十条的规定。 此外,你所还存在未实际查验产成品出库控制测试选取的样本、内控鉴证业务计划缺失等问题,不符合《中国注册会计师审计准则第3101号——历史财务信息审计或审阅以外的鉴证业务》(2006)第十一...
AS3101Internal AuditIn 2019, the Public Company Accounting Oversight Board (PCAOB) expanded audit reports by requiring auditors to provide a critical audit matters (CAM) disclosureHollie, DanaYu, Shaokun CarolSocial Science Electronic Publishing
doi:10.2139/ssrn.3481403Critical audit matterPCAOBCAMAs the deadline looms for companies to comply with AS 3101, the new critical audit matters (CAM) disclosure in the independent auditor's report, this study evalSocial Science Electronic Publishing...