审计学课件AuditingSeptember192011.pptVIP

Now let’s move on to new material Any questions about last class? Unqualified Report with Explanatory Paragraph Inconsistent application of GAAP. Doubt about the ability of the client to remain in business. Auditor agrees with a deviation from GAAP. To emphasize a matter. There are reports from other auditors. What affects Comparability? 1. Change in an estimate. 2. Error correction not involving principles. 3. Variations in format and presentations in financial information. 4. Changes because of substantially different transactions of events. Why would you issue any type of report besides