[상장][AU-C 700] 경영진의 Supplementary Information

안녕하세요. 고라소니입니다.

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

도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.

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■ RSI(Required Supplementary Information) is not a part of the basic statements and therefore is not required by the applicable reporting framework to be included in the basic statements. The notes are an integral part of the basic financial statements.

 

■ According to AU-C 700, if information included in the basic statements is

(1) not required,

(2) not needed for fair presentation, and

(3) clearly differentiated,

it may be identified as unaudited or not covered by the auditor’s report.

 

■ The auditor should not express an opinion on the supplementary information if (s)he expressed an adverse opinion or disclaimed an opinion on the audited financial statements.

 

■ An auditor should only report on supplementary information if (s)he is specifically engaged to do so.