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匿名使用者 發問時間: 社會與文化語言 · 1 0 年前

中翻英 審計問題 accounting report

A qualified opinion states that there has been either a limitation on the

scope of the audit or a departure from GAAP in the financial statements, but that

the auditor believes that the overall financial statements are fairly presented. This

type of opinion may not be used if the auditor believes the exceptions being

reported upon are extremely material, in which case a disclaimer or adverse

opinion would be used.

An adverse opinion states that the auditor believes the overall financial

statements are so materially misstated or misleading that they do not present

fairly in accordance with GAAP the financial position, results of operations, or

cash flows.

A disclaimer of opinion states that the auditor has been unable to satisfy

him or herself as to whether or not the overall financial statements are fairly

presented because of a significant limitation of the scope of the audit, or a

nonindependent relationship under the Code of Professional Conduct between

the auditor and the client.

1 個解答

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  • RL13
    Lv 5
    1 0 年前
    最佳解答

    品質意見述說雖然查核範圍受限或財務報表違反GAAP,查核人員確相信財務報表的真實性,但此一意見卻沒被使用。假設查核人員相信此一情形對財務報表的影響是非常重大,那其意見應為無法表示意見或否定意見?

    否定意見是說查核人員相信財務報表,財務報表不依GAAP來表達,而對營運結果或現金流量有重大誤述或誤導。

    無法表示意見是說查核人員不管財務報表是否真實表達,只針對查核範圍有極重的受限或查核人員與受查單位間沒有依職業道德規範來保持其獨立性。

    P.S.您就參考看看。

    參考資料: 學習審計的觀念
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