如果客� 要 求 audit required supplementary information 那么 参� 之 前 supplementary

如果客? 要 求 audit required supplementary

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如果客户 audit required supplementary information, 那么 参照 supplementary information 的要 Exercise: CPA-04617 In the audit of a nonissuer, what is an auditor's responsibility for supplementary information, such as the disclosure of pension information, which is outside the basic financial statements but required by the GASB? A. The auditor should apply substantive tests of transactions to the supplementary information and verify its conformity with the GASB requirement. B. The auditor should apply certain limited procedures to the supplementary information and add an other-matter paragraph to the auditor's report. C. The auditor's only responsibility for the supplementary information is to determine that such information has not been omitted. D. The auditor has no responsibility for such supplementary information as long as it 32
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校企合作共建课程 审计与鉴证 is outside the basic financial statements. Answer: B Module 12 Special Purpose and Other Country Frameworks R&U Module 12. Area IV.E. R&U Special Purpose and Other Country Frameworks 1. Special Purpose Frameworks 2. Auditor’s Report on Special Purpose Frameworks Statements 3. Other Country Frameworks 4. Reports on Application of the Requirements of an Applicable Financial Reporting Framework 1. Special purpose frameworks A1-89 ■Cash basis ■Tax basis ■Regulatory basis ■Contractual basis ■Other basis 2. Auditor’s report on special purpose F/S 2.1 Differences From Standard Auditor’s Report A1-90 summary! summary! summary! 2.1.1 Describe the purpose of the F/S A1-91 2.1.1 2.1.2 Non-GAAP titles A1-91 2.1.2 2.1.3Management Responsibility paragraph Also make reference to its responsibility for determining … A1-91 2.1.3 2.1.4 Emphasis-of-matter paragraph A1-91 2.1.4 1 indicates special purpose 2 refers to the note 3 states… other than GAAP 2.1.5 Other matter paragraph A1-92 2.1.5 Restricted use regulatory & contractual 2.1.6 Regulatory basis F/S intended for general use The auditor should not include an emphasis-of-matter paragraph . The auditor should express an opinion about whether the F/S are: double opinion 1 fairly presented, in all material respects, in accordance with GAAP 2 prepared in accordance with the special purpose framework Exercise: CPA-02732 An auditor's report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following, except : A. A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting. B. A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.
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