Those standards require that we plan and perform the

Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement,
whether due to error or fraud.
Our audits included performing procedures to assess the risks of material
misstatement of the financial statements, whether due to error or fraud, and
performing procedures that respond to those risks.Such procedures included
examining, on a test basis, evidence regarding the amounts and disclosures in the
financial statements.Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the
overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.
[Signature]
We have served as the Company's auditor since [year].
[City and state or country]
[Date]
3.Required Auditor Reporting of Certain Audit Participants
3.1 Filing of Form AP - For public company/issuer ONLY
An issuer must file Form AP with the PCAOB for each audit report issued. （ From
January 31, 2017
）
This form disclosing the names of engagement partners and other firms participating
in public company audits.
Form AP must be filed by the 35th day after the audit report is first filed in a
document with the SEC or within 10 days if the audit report is included in a
registration statement.
-
2016.aspx （ 详情 可以 参 考 这 个 链 接）
Module 5 Modified Opinions Due to Financial Statement Issues
（ Area IV.A.2.R&U/ Application ）
Modified Opinions Due to Financial Statement Issues
1.Financial Statement Issues: Qualified or Adverse Opinion
第 11 页

校企合作共建课程
审计与鉴证
2.Nonissuer Reports
3.Issuer Reports
1.Financial Statement Issues: Qualified or Adverse Opinion
1.2 Nature of Material Misstatement
1.2.1 Appropriateness of Accounting Policies
1.2.2 Application of Accounting Policies
1.2.3 Appropriateness of Financial Statement Presentation or Disclosures
No cash flow statement （ A1-28 pass key, 常 考）
2.Nonissuer Reports
2.1 Form and Content of Auditor’s Report
（
Nonissuers
）
2.1.1 Qualified Opinion
Introductory Para: same
MR Para: same
AR Para: we believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our qualified audit opinion
Basis for Modification Paragraph （ before opinion para. ）
Heading “Basis for Qualified Opinion”
a.A description and quantification of the financial effects of any misstatement
b.An explanation of how disclosures are misstated if there is a material misstatement
related to narrative disclosure.
c.A description of the nature of omitted information and inclusion of the omitted
information, when practicable, if there is an omission of information that is required.