c. International Standard on Auditing (ISA) 705: Modifications to the opinion in the Independent Auditor's Report. New York, NY: IFAC.AICPA (2017). Modifications to the Opinion in the Independent Auditor's Report. Recuperado de https://www.aicpa.org/research/standards/auditattest/downloadable...
长见识了。 Opinion Type of audit report Unqualified Clean report 非标准以下三种 Qualified Qualified report Disclaimer of opinion Disclaimer report Adverse Adverse audit report 具体是哪一种? $微创医疗(00853)$ 看了下微创的报告:毕马威出具非标准审计报告,认为公司2024年有4.5亿可转债和3亿短期美元债到期,持...
disclaimer of opinion 拒绝表示意见，无法表示意见 The certifying CPA issues a disclaimer of opinion or an adverseopinion in the audit report. 一签证会计师出具无法表示意见或否定意见之查核报告者。
A qualified opinion is a written statement by a certified public accountant in an audit report, stating that the financial statements of a client are fairly presented, except for a specified issue.否定意见 adverse opinion 当会计师相信公司会计表格存有重大错误和歪曲，使会计报表不符合公司会计准则和有...
1.Study on the Difference of Information Content of Going-concern Opinions in Chinese Listed Companies;上市公司持续经营审计意见信息含量的差异性研究 2.Research on Going Concern Opinion in Audit Report;关于审计报告中持续经营意见的研究 3.Judgment on Ability to Continue as a Going Concern and Type of...
Which of the following situations is likely to lead to a modified audit opinion in the auditor's report, assuming that all of the amounts involved are material?A. The auditors consider that there is significant uncertainty about the ability of the company to continue as a going concern, but...
Questions on audit reports in Paper P7 typically fall into two distinct types: critical appraisal of an audit report that has already been written; or explanation of how matters will affect an audit opinion. In both cases the principles affecting the choice of audit opin...
The other auditor's opinions areunqualified, adverse, or a disclaimer of opinion. A qualified opinion indicates that there was either a scope limitation, an issue discovered in the audit of the financials that were not pervasive, o...
The adverse opinion results in the company needing to restate and complete another audit of its financial statements. A qualified opinion is still acceptable to most lenders, creditors, and investors. If the auditor is unable to complete the audit report due to the absence of financial records ...
An unqualified opinion is essentially a clean report. It indicates the auditor is satisfied with thecompany's financial reporting during an audit. It is the type of opinion most companies expect to receive from an independent auditor and reassures investors in the company that the financial informa...