The objective of the auditor is to express clearly an appropriately modified opinion on the financial statements that is necessary when the auditor concludes, based on the audit evidence obtained, that the financial statements as a whole are materially misstated or the auditor is unable to obtain ...
The auditors responsibility section of the standard audit report states that the auditor is:A.responsible for the financial statements and the opinion on them.B.responsible for the financial statements.C.responsible for the opinion on the financial state
The auditor of S Co has concluded that the use of the going concern assumption is appropriate and that the material uncertainty has been adequately disclosed.What is the impact of this conclusion on the audit report?A.Unmodified opinion without an emphasis of matter paragraphB.Modified opinionC....
directors, they will be able to discuss the situation with the finance director and point out clearly the auditor’s opinion.They can also remind the directors as a whole that the appointment of the auditor rests with the members on therecommendation of the audit committee. If the ...
The auditor's report is a document containingthe auditor's opinion on whether a company's financial statements comply with GAAP and are free from material misstatement. The audit report is important because banks, creditors, and regulators require an audit of a company's financial statements. ...
describe the different elements of the auditor’s report (particularly relevant for AA candidates) determine the most appropriate type of audit opinion in a given scenario, often through an explanation of why a certain opinion is appropriate which will test the application of the candidate’s ...
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On some occasions, an auditor is unable to complete an accurate audit report. This may occur for a variety of reasons, such as an absence of appropriate financial records. When this happens, the auditor issues a disclaimer of opinion, stating that an opinion of the firm's financial status ...
单选题 The standard audit report for non-public entities refers to GAAS and GAAP in which sections? A、GAAS:Auditor's responsibility;GAAP:Auditor's responsibility. B、GAAS:Auditor's responsibility;GAAP:Introductory paragraph. C、GAAS:Management's responsibility and Opinion paragraph;GAAP:Management'...
This paper addresses the effects of a prohibition of providing non-audit services (NAS) to audit clients. By combining a strategic auditor–client gam