审计学：一种整合方法（第16版）阿尔文·阿伦斯-arens_aud16_inppt03.pptxVIP

Audit reportsCHAPTER 3Copyright ? 2017 Pearson Education, Inc.3-1 Chapter 3 Learning Objectives3-1 Describe the parts of the standard unmodified opinion audit report for nonpublic entities under AICPA auditing standards.3-2 Specify the conditions required to issue the standard unmodified opinion audit report.3-3 Understand reporting on financial statements and internal control under PCAOB auditing standards.3-4 Describe the five circumstances when an emphasis-of-matter explanatory paragraph or nonstandard wording is appropriate to include in an