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Portfolio 5400-2nd, Auditors' Reports — Non-Issuers, provides sample audit reports and sample language for use by auditors of non-issuers.

To access this Portfolio, take a free trial to the Bloomberg BNA Financial Accounting Resource Center Portfolio 5400-2nd, Auditors' Reports — Non-Issuers, provides sample audit reports and sample language for use by auditors of non-issuers.

The Portfolio includes discussion of differences between AICPA standards and International Accounting Standards as they relate to audit reports. The Four Reporting Standards: The Foundation for the Auditor's Report Introductory Material A. Are the Accounting Principles Selected and Applied Generally Accepted? Are the Accounting Principles Appropriate in the Circumstances? Are the Financial Statements and Notes Informative of Matters That May Affect Them? Do the Financial Statements Reflect the Underlying Transactions and Events Within a Range of Acceptable Limits?

This Portfolio does not cover attestation reports (including reports on internal control), reviews of interim information, letters to management or underwriters, or reports on the application of accounting principles.

Whether to issue a disclaimer of opinion rather than an "except for" opinionc. Review of the working papers is completed In the report of the principal auditor, reference to the fact that a portion of the audit was made by another auditor is:a. The financial statements are not in conformity with the FASB Statements regarding the capitalization of leases D. May express a qualified opinion due to a scope limitation B. Information about the entity's ability to continue as a going concern is not disclosed C. When a client declines to disclose essential information in the financial statements or notes, the auditor of the financial statements should: A. If audited financial statements include a balance sheet and an income statement, but do not include a statement of cash flows: A.

An accountant may accept an engagement to apply agreed-upon procedures to financial statement elements, where the scope of the engagement is not sufficient to express an opinion, if the users assume responsibility for sufficiency of the procedures, and use of the report is restricted to specified users.

Review is inquiry and analytical procedures to provide the accountant a basis for expressing limited assurance that there are no material modifications that should be made to the statements for them to be in conformity with U. generally accepted accounting.accounting estimate An approximation of a financial statement element.

Estimates are included in historical financial statements because some amounts are uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis.advisory services are a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client decision-making.

Nothing, because none of these opinions is applicable to this type of exception The auditors’ report should be dated as of the date the:a. Not in accordance with generally accepted auditing standardsc. May express an unqualified opinion with an explanatory paragraph D. An audit report modified for a scope limitation does not include an explanatory paragraph. An auditor of financial statements believes that there is substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time. CPA Firm A has performed most of the audit of Consolidated Company's financial statements and qualifies as the principal auditor. Firm A wishes to assume full responsibility for Firm B's work. Which of the following is most accurate with respect to a CPA's responsibility in considering a going concern question on financial statement audits? Perform analytical procedures aimed particularly at assessing whether bankruptcy is probable. Issue a report with a "going concern" modification when failure is at least reasonably probable. Based on audit procedures performed, assess whether there is substantial doubt about the entity's ability to continue as a going concern. Determine that related uncertainties are properly disclosed and make no mention in the audit report.30. Which of the following circumstances generally results in the issuance of a report that is other than unqualified? Circumstances have significantly limited the scope of the auditors' procedures. The principal auditors for the engagement are relying on the work of other auditors. The financial statements depart from a standard established by the FASB because the auditors have concluded that application of the standard would result in materially misleading financial statements. The auditors have decided to emphasize the fact that the company has engaged in material amounts of related party transactions. If the predecessor auditors fail to reissue their audit report on comparative financial statements the successor auditors should: A. An audit client has refused to allow the auditors to perform a generally accepted auditing procedure.

A qualification that lessens the collective responsibility of both CPA firmsd. Must express an unqualified opinion with an explanatory paragraph If the financial statements, including accompanying notes, fail to disclose information that is required by GAAP, the auditor should express either a(n): A. After considering an entity's negative trends and financial difficulties, an auditor has substantial doubt about the entity's ability to continue as a going concern. In evaluating the entity's plans for dealing with the adverse effects of future conditions and events, the auditor most likely would consider, as a mitigating factor, the entity's plans to A. The Rotter Company changed accounting principles in 20X4 from those followed in 20X3. Which of the following would be most likely to be an appropriate addressee for an audit report? The shareholders of the corporation whose financial statements were examined. A third party who requested that a copy of the audit report be sent to her. The president of the corporation whose financial statements were examined. Which of the following modifications of the auditors' report does not include an additional paragraph? The report is qualified because the financial statements contain a material departure from generally accepted accounting principles. Express a qualified opinion on the comparative financial statements audited by the predecessor auditors. Reproduce the predecessor auditors' report and include it with the new set of financial statements. Have the client omit the comparative financial statements. The circumstance would normally result in the issuance of: A.

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