Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Look up keyword
Like this
6Activity
0 of .
Results for:
No results containing your search query
P. 1
Chapter 17

Chapter 17

Ratings:

4.0

(1)
|Views: 202|Likes:
Published by baburam
Auditing - A Business Risk Approach
By RITTENBERG/SCHWIEGER/JOHNSTONE

SLIDES
Auditing - A Business Risk Approach
By RITTENBERG/SCHWIEGER/JOHNSTONE

SLIDES

More info:

Published by: baburam on Jul 05, 2008
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PPT, PDF, TXT or read online from Scribd
See more
See less

11/29/2011

pdf

text

original

 
11
Rittenberg/Schwieger/JohnstoneRittenberg/Schwieger/JohnstoneAuditing: A Business Risk ApproachAuditing: A Business Risk ApproachSixth EditionSixth Edition
Chapter 17Chapter 17
Communicating AuditCommunicating Auditand Attestationand AttestationResultsResults
Copyright © 2008 Thomson South-Western, a part of the Thomson Corporation. Thomson, the Star logo,and South-Western are trademarks used herein under license.
 
22
Audit ReportsAudit Reports
Designed to promote clear communication betweenDesigned to promote clear communication betweenauditor and financial statement reader by clearlyauditor and financial statement reader by clearlystatingstating
What was audited and the division of responsibility:What was audited and the division of responsibility:management for the financial statements and themanagement for the financial statements and theauditor for expressing an opinion (introductoryauditor for expressing an opinion (introductoryparagraph)paragraph)
 The nature of the audit process (scope paragraph) The nature of the audit process (scope paragraph)
Auditor's opinion on the fair presentation of the financialAuditor's opinion on the fair presentation of the financialstatements (opinion paragraph)statements (opinion paragraph)
If an unqualified opinion cannot be expressed, reasonsIf an unqualified opinion cannot be expressed, reasonswhy (explanatory paragraph)why (explanatory paragraph)
 The fourth reporting standard requires auditors to The fourth reporting standard requires auditors toeither express an opinion or state why an opinioneither express an opinion or state why an opinioncannot be exressed
 
33
What are the types of auditWhat are the types of auditreports?reports?
Standard unqualifiedStandard unqualified
Unqualified opinion withUnqualified opinion withmodified wordingmodified wording
QualifiedQualified
AdverseAdverse
DisclaimerDisclaimer

Activity (6)

You've already reviewed this. Edit your review.
1 thousand reads
1 hundred reads
vinuthachandran added this note
great work. thank u so much
kairi99 liked this
freddy310 liked this
bjb168 liked this

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->