美国审计学 auditing 14e course PPT 3.pptVIP

* * The auditor must be satisfied and must state and explain, in a separate paragraph or paragraphs in the audit report, that adhering to the principle would have produced a misleading result in that situation. * Significant related party transactions Material subsequent events Accounting matters affecting comparability of the financial statements Material uncertainties disclosed in the footnotes * A shared unqualified report is appropriate when it is impractical to review the work of the other auditor or when the portion of the financial statements audited by the other CPA is material in