안녕하세요. 고라소니입니다.
AICPA AUD 과목 시험을 준비하는데 도움이 되셨으면 하고 직접 정리한 내용을 공유하고 있습니다.
도움이 되셨다면 공감 버튼 한 번씩 부탁드려요.
■ The Omission of the Cash Flow statement is normally a basis for Modifying the opinion.
○ The auditor should qualify the opinion and explain the reason in a basis for qualified opinion paragraph.
○왜? An entity that reports financial position and results of operations should provide a statement of cash flows.
○왜? The auditor is not required to prepare a basic financial statement.
○예를들어서, Opening Inventories enter into the determination of net income and cash flows.
↔
■However, the Balance sheet reports only the Ending Inventory Balances.
○ Thus, the auditor may express an unmodified opinion on the balance sheet.
'미국회계사 합격기 > 회계감사(Audit & Attestation)' 카테고리의 다른 글
| [The Names of the Clients] Situations when it may be confidential (0) | 2019.11.22 |
|---|---|
| [CPA's Fee Charge] Contingent Fees ↔ Ability-to-pay basis (0) | 2019.11.22 |
| Does Litigation Services impair Independece? (0) | 2019.11.22 |
| What is it that the PCAOB can do? (0) | 2019.11.22 |
| The Client's Mail Clerk is not the Client. (0) | 2019.11.22 |
댓글