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AuditReports Chapter3 LearningObjective1 Describethepartsofthestandardunqualifiedauditreport PartsoftheStandardUnqualifiedAuditReport 1 Reporttitle2 Auditreportaddress3 Introductoryparagraph4 Scopeparagraph5 Opinionparagraph6 NameofCPAfirm7 Auditreportdate LearningObjective2 Specifytheconditionsrequiredtoissuethestandardunqualifiedauditreport ConditionsforStandardUnqualifiedAuditReport 1 Allfinancialstatementsareincluded 2 Thethreegeneralstandardshavebeenfollowedinallrespectsontheengagement 3 Sufficientevidencehasbeenaccumulatedtoconcludethatthethreestandardsoffieldworkhavebeenmet ConditionsforStandardUnqualifiedAuditReport 4 Thefinancialstatementsarepresentedinaccordancewithgenerallyacceptedaccountingprinciples 5 Therearenocircumstancesrequiringtheadditionofanexplanatoryparagraphormodificationofthewordingofthereport FourCategoriesofAuditReports 1 Standardunqualified 3 Qualified 2 Unqualifiedwithexplanatoryparagraphormodifiedwording 4 Adverseordisclaimer LearningObjective3 UnderstandcombinedreportingonfinancialstatementsandinternalcontroloverfinancialreportingunderSection404oftheSarbanes OxleyAct Sarbanes OxleyAct ThisActrequirestheauditorofapubliccompanytoattesttomanagement sreportontheeffectivenessofinternalcontroloverfinancialreporting PCAOBAuditingStandard2requirestheauditofinternalcontroltobeintegratedwiththeauditofthefinancialstatements Sarbanes OxleyAct CombinedReportonFinancialStatementsandInternalControlOverFinancialReporting 1 Introductoryparagraph2 Scopeparagraph3 Definitionparagraph4 Inherentlimitationsparagraph5 Opinionparagraph LearningObjective4 Describethefivecircumstanceswhenanunqualifiedreportwithanexplanatoryparagraphormodifiedwordingisappropriate UnqualifiedReportwithExplanatoryParagraph 1 Lackofconsistentapplicationofgenerallyacceptedaccountingprinciples2 Substantialdoubtaboutgoingconcern3 Auditoragreeswithadeparturefrompromulgatedaccountingprinciples4 Emphasisofamatter5 Reportsinvolvingotherauditors SubstantialDoubtAboutGoingConcern 1 Significantrecurringoperatinglossesorworkingcapitaldeficiencies 2 Inabilityofthecompanytopayitsobligationsastheycomedue 3 Lossofmajorcustomers theoccurrenceofuninsuredcatastrophes 4 Legalproceedings legislationthatmightjeopardizetheentity sabilitytooperate AuditorAgreeswithaDeparturefromaPromulgatedPrinciple Theauditormustbesatisfiedandmuststateandexplain inaseparateparagraphorparagraphsintheauditreport thatadheringtotheprinciplewouldhaveproducedamisleadingresultinthatsituation EmphasisofaMatter Undercertaincircumstances theCPAmaywanttoemphasizespecificmattersregardingthefinancialstatements eventhoughtheCPAintendstoexpressanunqualifiedopinion ReportsInvolvingOtherAuditors 1 Makenoreferenceintheauditreport 3 Qualifytheopinion 2 Makereferenceinthereport modifiedwordingreport LearningObjective5 Identifythetypesofauditreportsthatcanbeissuedwhenanunqualifiedopinionisnotjustified DeparturesfromAnUnqualifiedOpinion 1 Scopelimitation 2 GAAPdeparture 3 Auditornotindependent QualifiedOpinion Aqualifiedopinionreportcanresultfromalimitationonthescopeoftheauditorfailuretofollowgenerallyacceptedaccountingprinciples AdverseOpinion ItisusedonlywhentheauditorbelievesthattheoverallfinancialstatementsaresomateriallymisstatedormisleadingthattheydonotpresentfairlythefinancialpositionorresultsofoperationsandcashflowsinconformitywithGAAP DisclaimerofOpinion Itisissuedwhentheauditorisunabletobesatisfiedthattheoverallfinancialstatementsarefairlypresented LearningObjective6 Explainhowmaterialityaffectsauditreportingdecisions Materiality Amisstatementinthefinancialstatementscanbeconsideredmaterialifknowledgeofthemisstatementwouldaffectadecisionofareasonableuserofthestatements LevelsofMateriality Amountsareimmaterial Amountsarematerialbutdonotovershadowthefinancialstatementsasawhole Amountsaresomaterialorsopervasivethatoverallfairnessofthestatementsisinquestion RelationshipofMaterialitytoTypeofOpinion MaterialityLevel SignificanceinTermsofReasonableUsers Decisions TypeofOpinion Users decisionsareunlikelytobeaffected Immaterial Unqualified Users decisionsarelikelytobeaffected Material Qualified Users decisionsarelikelytobesignificantlyaffected Highlymaterial Disclaimeroradverse MaterialityDecisions FailuretofollowGAAP Auditreport Unqualified Qualifiedopiniononly Adverse MaterialityDecisions Dollaramountcomparedwithabase Measurability Natureoftheitem MaterialityDecisions Scopelimitation Auditreport Unqualified Qualifiedscopeandopinion Disclaimer LearningObjective7 Draftappropriatelymodifiedauditreportsunderavarietyofcircumstances DiscussionofConditionsRequiringDeparture Auditor sscopehasbeenrestricted StatementsarenotinconformitywithGAAP Auditorisnotindependent LearningObjective8 Determinetheappropriateauditreportforagivenauditsituation Auditor sDecisionProcess Determinewhetheranyconditionexistsrequiringadeparturefromastandardunqualifiedreport Decidethematerialityforeachcondition Decidetheappropriatetypeofreport Writetheauditreport MoreThanOneConditionRequiringaDepartureorModification Theauditorisnotindependent Thereisascopelimitation Thereisasubstantialdoubtaboutthecompany sabilitytocontinueasagoingconcern Thereisadeviationinthestatements preparationinaccordancetoGAAP NumberofParagraphsintheReport Standardunqualified3Unqualifiedwithexplanatoryparagraph4Unqualifiedsharedreportwithotherauditors3Qualified opiniononly4Qualified scopeandopinion4Disclaimer scopelimitation3Adverse4 TypeofReport LearningObjective9 Discusstheimpactofe commerceonauditreporting ImpactofE CommerceonAuditReporting Unde
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