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ii. The Auditors are to issue audit opinion by implementing audit work on the financial statements in the following respects: Whether the financial statements have been prepared in accordance with the requirements of “China’s Accounting Standards for Business Enterprise”; And whether the financial ...
从top to down的角度来看:首先我们审计师发表的意见(Audit Opinion)其实只有两页纸,比如最好的情况,我们出了“无保留”审计意见,OK,那也就是说,我们认为Opinion Page后面的审计报告(Financial Report)是没有重大异常的,对应的我们审计师要在Report上签字,另外,客户公司的财务主管和管理层也认为Report上的披露信息没...
我们再将这个链条倒过来就是整个出Report的流程:客户做账(TB)、客户根据账填写审计所需信息(PBC)、审计师进行审计工作(Working Paper)、客户draft审计报告(Report)、审计师根据审计工作的结果与客户draft的Report进行比较,若一致则出具无保留意见的Audit Opinion,若不一致且客户不愿修改Report则出具保留意见的Audit ...
In this case, KPMG LLP, the public accounting firm that was auditing their statements, had sent two opinion letters. The first letter was ensuring that both parties were aware that General Mills had internal control over financial reporting. The second opinion letter stated that to auditor’s ...
Audit Opinion means a certification by an auditor that accompanies financial statements based on an audit of an accountant's opinion on the procedures and records used to produce the statements, regardless of whether material misstatements exist in the financial statements; Sample 1Sample 2Sample 3 ...
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“disclosure” is when an auditor quits in the middle of an audit. Significant scope constraints, serious questions regarding the company’s going-concern status, and uncertainties inside the subject company are all possible reasons for disclaimers. A disclaimer opinion letter briefly outlines the ...
the degree to which the auditor is convinced that the evidence supports the audit opinion; the two determinants of persuasiveness are the appropriateness and sufficiency of the evidence approriateness measure of the quality of evidence meaning its relevance and reliability in meeting audit objectives ...
They will usually be the main information set to which shareholders and other stakeholders have access and this is why having credible financial statements supported by the auditor’s opinion is crucial. Many regulatory authorities, including the UK, use a code of be...