chapter03auditreports(闪审计学-英文版).ppt

;Learning Objective 1;Parts of the StandardUnqualified Audit Report;Learning Objective 2;Conditions for StandardUnqualified Audit Report;Conditions for StandardUnqualified Audit Report;Four Categories of Audit Reports;Learning Objective 3;Sarbanes-Oxley Act;Sarbanes-Oxley Act;Learning Objective 4;Unqualified Report with Explanatory Paragraph;Consistency VersusComparability;Consistency VersusComparability;Consistency VersusComparability;Substantial Doubt AboutGoing Concern;Auditor Agrees with a Departurefrom a Promulgated Principle;Emphasis of a Matter;Reports Involving Other Auditors;Learning Objective 5;Departures from anUnqualified Opinion;Qualified Opinion;Adverse Opinion;Disclaimer of Opinion;Learning Objective 6;Materiality;Levels of Materiality;Relationship of Materiality toType of Opinion;Materiality Decisions;Materiality Decisions;Materiality Decisions;Learning Objective 7;Discussion of ConditionsRequiring Departure;Learning Objective 8;Auditor’s Decision Process;Scope Restricted by Clientor Other Conditions;Statements Not Prepared in Accordance With GAAP;The Auditor Is Not Independent;Number of Paragraphsin the Report;Learning Objective 9;Impact of E-Commerce onAudit Reporting;End of Chapter 3;