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aud15_ppt_03_ge.ppt

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Copyright © 2014 Pearson Education Chapter 3 Audit Reports Copyright © 2014 Pearson Education 3-2 Describe the parts of the standard unqualified audit report for non-public entities under AICPA auditing standards. Specify the conditions required to issue the standard unqualified audit report. Understand reporting on financial statements and internal control under PCAOB auditing standards. Copyright © 2014 Pearson Education 3-3 Describe the five circumstances when an unqual
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  Copyright © 2014 Pearson Education Chapter 3  Audit Reports  Copyright © 2014 Pearson Education 3-2 Describe the parts of the standard unqualified audit report for non-public entities under AICPA auditing standards. Specify the conditions required to issue the standard unqualified audit report. Understand reporting on financial statements and internal control under PCAOB auditing standards.  Copyright © 2014 Pearson Education 3-3 Describe the five circumstances when an unqualified report with an emphasis-of-matter explanatory paragraph or modified wording is appropriate. Identify the types of audit reports that can  be issued when an unqualified opinion is not justified. Explain how materiality affects audit reporting decisions.  Copyright © 2014 Pearson Education 3-4 Draft appropriately modified audit reports under a variety of circumstances. Determine the appropriate audit report for a given audit situation. Understand use of international accounting and auditing standards by U.S. companies.
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