[상장][AU-C 915] the auditor's Report 특징

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AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.

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■ The report does not provide for limited assurance. 

 

■ The accountant’s report in public practice should state that the engagement is conducted in accordance with AU-C 915.

The accountant’s report is addressed to the requesting party.

 

The report should contain

(1) a description of the engagement and a statement that it was performed in accordance with AU-C 915;

(2) a description of the transaction and identification of the entity;

(3) a description of the financial reporting framework applied (including its country of origin), the type of report that may be issued, and the reasons for the conclusion;

(4) a statement that the responsibility for proper accounting is with the preparers of the financial statements;

(5) statements of the facts, circumstances, and assumptions and their sources;

-The auditor’s report covers the basic financial statements and notes, which are an integral part of the statements. 

-Supplementary information is presented outside the basic statements and not deemed necessary for their fair presentation in accordance with the applicable financial reporting framework.

(6) a statement that any difference in the facts, etc., may change the report;

-Any difference in the facts, circumstances, or assumptions presented may change the report.

(7) an alert restricting the use of the report to specified parties; and

- The use of the report is restricted to specified parties.

(8), if the accountant is not independent, a statement of the lack of independence.

 

 

■  An auditor may report on financial statements prepared in accordance with a special purpose framework.

Except when regulatory-basis statements are intended for general use,

an emphasis-of-matter paragraph (titled “Basis of Accounting”) should follow the opinion paragraph.

It (1) identifies the special purpose framework,

(2) refers to the note describing the framework, and

(3) states that the framework is not GAAP.