反对意见独立审计报告样本.pdfVIP

SampleAuditReportforanAdverseOpinion

tAuditorsReport

(Samefirstandsecondparagraphsasthestandardreport.)

AsdiscussedinNoteXtothefinancialstatements,theCompanycarries

itsproperty,ntandequipmentaccountsatappraisalvalues,andprovides

depreciationonthebasisofsuchvalues.Further,theCompanydoesnot

provideforincometaxeswithrespecttodifferencesweenfinancial

incomeandtaxableincomearisingbecauseoftheuse,forincometax

purposes,oftheinstallmentmethodofreportinggrossprofitfromcertain

typesofsa.Generallyacceptedaccountingprinciprequirethatproperty,

ntandequipmentbestatedatanamountnotinexcessofcost,reduced

bydepreciationbasedonsuchamount,andthatdeferredincometaxesbe

provided.

Becauseofthedeparturesfromgenerallyacceptedaccountingprincip

identifiedabove,asofDecember31,20X2and20X1,inventorieshavebeen

increased$and$byinclusioninmanufacturingoverheadof

depreciationinexcessofthatbasedoncost;property,ntandequipment,

saccumulateddepreciation,iscarriedat$and$inexcessof

anamountbasedonthecosttotheCompany;anddeferredincometaxes

of$and$havenotbeenrecorded;resultinginanincreaseof

$and$inretainedearningsandinappraisalsurplusof$and

意见审计报告样本

独立审计师报告

（第一段和第二段与报告相同。）正如财务报表附注十中所讨论的，公司

按评估价值记账其财产、厂房和设备账目，并根据该价值折旧。此外，对于

因所得税目的采用分期付款法报告某些类型销售的毛利而产生的财务收入与应税

收入之间的差异，公司不计提所得税。普遍接受的原则要求财产、厂房和设

备的列报金额不超过成本，并根据该金额减去折旧，并递延所得税。

由于与上述公认原则的背离，截至20X2和20X112月31日，库存已增加

$和$，是在制造费用中包含超过基于成本的折旧；、

厂房和设备，减去累计折旧，按超过公司成本的$和$