\u4e0d\u662f \u666e\u904d \u7684 \u6750\u6599 \u548c \u666e\u904d 2 Audit of General Purpose Financial Report Financial report is

不是 普遍 的 材料 和 普遍 2 audit of

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不是普遍/ 材料普遍2) Audit of General Purpose Financial Report: Financial report is materially misstated财务报告存在重大Auditor’s Judgement about the Pervasiveness of the Effects or Possible Effects on theFinancial Report: Qualified opinion意见/ Adverse opinion面意见3) Audit of General Purpose Financial Report: Inability to obtain sufficient appropriate audit evidence无法获得足够的适当审计证据Auditor’s Judgement about the Pervasiveness of the Effects or Possible Effects on theFinancial Report: Qualified opinion 意见Disclaimer of Opinion无法意见Regulators and regulations监管机构和规章制度
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There are a number of regulators that impact the audit process. They include:Financial Reporting Council (FRC)oversees the process used for setting accounting and auditing standards. Also monitorsand reports on auditor independence.Auditing and Assurance Standards Board (AUASB)responsible for the formulation of auditing standards.International Auditing and Assurance Standards BoardDevelops and issues International Standardson Auditing (ISAs).有许多监管机构会影响审计过们包括:财务(财务)制定会计和审计标准的过。监和报告审计师的独立性。审计及保证标准员会(AUASB)负责制定审计准则。审计和保证标准员会在审计发展和问题国标准Regulators contd.监管机构Accounting Professional and Ethical Standards Board (APESB)established as an independent body by CPA Australia and ICAA to issue professional andethical standards.Australian Securities and Investments Commission (ASIC)government body that administers the ASIC Act and much of Corporations Act.Australian Securities Exchange (ASX)provides additional obligations for entities wantingto list on the exchange.会计业及德标准员会由澳会计师公会及ICAA独立机构,负责发布专业及德标准。员会(ASIC)管理ASIC法》分公司法》政府机构。券交易(ASX)实体提供了额外的义务要在交易所上市。Companies Auditors and Liquidators Disciplinary Board (CALDB)responds to ASIC and APRA regarding breaches of Corporations Act or ASIC Act.The Board may cancel or suspend auditor give a warning; or ask for undertaking toimprove conduct. Professional bodies, CPA; CA ANZ, and IPA in Australia 公司核师及清盘人纪律委员会(CALDB)ASICAPRA关于违反公司ASIC的行为。事会可能取暂停审核员给警告;或要求承诺改进行为,业机构,注册会计师;和澳大利亚的IPARegulations
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Corporations Act业的行为CLERP 9 – now incorporated in Corporations Act 2001Corporations Legislation Amendment (Audit Enhancement) Bill 2012
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