안녕하세요. 고라소니입니다.
AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.
도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.
■A piecemeal opinion is an expression of an opinion on a specific element of a financial statement when the auditor has disclaimed an opinion or expressed an adverse opinion on the financial statements as a whole.
■This type of assurance is inappropriate.
-Because it would contradict a disclaimer of opinion or an adverse opinion.
■예시: Due to a scope limitation, an auditor disclaimed an opinion on the financial statements as a whole, but the auditor’s report included a statement that the current asset portion of the entity’s balance sheet was fairly stated.
- The inclusion of this statement is Not appropriate because it may tend to overshadow the auditor’s disclaimer or adverse of opinion.
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