An “unqualified” report is:单项选择题

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类似问题

During the ICFR audit, the auditor identified two significant deficiencies and concluded that the combined potential financial statement effect did not rise to the level of a material weakness. What opinion will be issued for the ICFR audit?

Select the most appropriate opinion for the scenario below.  You are auditing Kyoto Sake Pty Ltd. They are a small company brewing sake here in Australia. They have recently raised $5m capital through an invitation for new shareholders. Their current total assets is $2m. The $5m was spent on $1m worth of additional brewing equipment, and the remainder was spent to help set up export networks for their product. This has included hiring staff in the USA and Singapore, as well as setting up offices and distribution warehouses. You find that there is a problem with depreciation for all PPE - there was an incorrect number of years for useful life use. There are also some problems with the foreign currency transactions. Management have agreed to make the adjustments to financial statements for both of these issues.  As you get ready to sign the audit report - the client announces they've signed an agreement to be purchased by a major international alcohol company. They add this information to the note disclosures in the financial statements.

Select the most appropriate opinion for the scenario below.  For the year-end inventory balance, the client was unable to conduct a single stocktake of all inventory at the year end due to the geographic diversity of the warehouses. Instead, the client provided evidence of staggered stocktakes and supplied the auditor with a management representation letter confirming the appropriateness of the approach.

Auditors issue an ________ to indicate whether financial statements have been prepared in accordance with accepted accounting rules.

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