Audit Reports(英文版)(ppt 55页)
Audit Reports(英文版)(ppt 55页)内容简介
Audit Reports(英文版)内容提要:
Association with F/S
Auditors have to issue a report when associated with F/S showing:
What services, if any, were performed.
Level of responsibility, if any.
Association occurs when:
F/S are on auditor’s letterhead
Produced by accountant’s computer
F/S state that they are the auditors.
Levels of Assurance:
Positive assurance - factual statement of auditors opinion; F/S are GAAP. Used for F/S audits.
Negative Assurance - based on our review, we are not aware of any material modifications. Used for reviews.
No assurance - disclaimer of opinion, no opinion at all. Used for compilations.
..............................
Association with F/S
Auditors have to issue a report when associated with F/S showing:
What services, if any, were performed.
Level of responsibility, if any.
Association occurs when:
F/S are on auditor’s letterhead
Produced by accountant’s computer
F/S state that they are the auditors.
Levels of Assurance:
Positive assurance - factual statement of auditors opinion; F/S are GAAP. Used for F/S audits.
Negative Assurance - based on our review, we are not aware of any material modifications. Used for reviews.
No assurance - disclaimer of opinion, no opinion at all. Used for compilations.
..............................
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