AICPA审计复习要点摘录.docxVIP

A1-audit reports Difference under ISA Requirements in ISAs and Not in US GAAS: Under ISAs: the preparation of FS gives a true and fair view; require the introductory paragraph to refer to the summary of significant accounting policies and other explanatory information; require in the auditor’s responsibility paragraph that auditors comply with ethical requirements Under U.S. GAAS: Management’s responsibilities for the FS should not be referenced to a separate statement by management about such responsibilities if such a statement is included in a document containing the auditor’s report. ISA