美國(guó)CPA《審計(jì)與簽證》知識(shí)點(diǎn)：在專用的F/S的報(bào)告

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　　Reports on special purpose F/S

　　h.An opinion paragraph that contains an opinion on the special purpose F/S and a reference to the special purpose framework used to prepare the F/S

　　j.An emphasis-of-matter paragraph……

　　k.An other-matter paragraph that restricts the use of the auditor‘s report when required.

　　B.Audits of single F/S and specific elements of F/S

　　Audit of a single financial statement or of specific elements，accounts，or items of a financial statement may be performed as a separate engagement or in conjunction with an audit of an entity‘s complete set of financial statements.

　　b.Specific elements

　　accounts receivable/a schedule of profit participation or employee bonuses…

　　2.Acceptability of the F/S reporting framework

　　Same as A2-13

　　3.Procedures

　　When auditing a single financial statement or a specific element of a F/S，the auditor should perform procedures on any interrelated items as necessary.

　　Stockholder‘s equity/ Net income

　　4.Materiality

　　a.Audits of a single F/S

　　when auditing a single F/S，the auditor should determine materiality for the single F/S rather than for the complete set of F/S

　　b.Audit of a specific element

　　when auditing a specific element，the auditor should determine materiality separately for each element，rather than for the aggregate of all elements or the complete set of financial statements.

　　5.Reporting

　　When auditing a complete set of F/S and a single F/S or a specific element，auditor should

　　a.Issue a separate report and express a separate opinion for each engagement.

　　b.Indicate in the report on a specific element the date of the auditor‘s report on the complete set of F/S and the nature of the opinion expressed

　　b.Piece meal opinion

　?。?）The opinion on the specific element is not published with and does not accompany the auditor‘s report on the complete set of financial statements； and

　?。?）The specific element does not constitute a major portion of the entity‘s complete set of financial statements or the specific element is not，or is not based on，stockholder’s equity or net income.

　　7.Emphasis-of-matter or other-matter paragraphs

　　if the auditor‘s report on the complete set of F/S includes an emphasis-of-matter or other-matter paragraph that is relevant to the audit of the single F/S or the specific element，the auditor should include a similar emphasis-of-matter or other-matter paragraph in the auditor’s report on the single F/S or specific element.

　　8.When the auditor reports on an incomplete presentation that is otherwise in accordance with GAAP，the auditor‘s report should include an emphasis-of-matter paragraph that

　　a.states the purpose for which the presentation is prepared

　　b.indicates that the presentation is not intended to be a complete presentation

　　III.Other considerations

　　C.Compliance with contractual or regulatory requirements related to audited financial statements.

　　1.Audit requirement

　　The auditor must have audited the client‘s financial statements to do so and may only issue negative assurance on this compliance.However，such assurance should not be given if an adverse opinion or disclaimer of opinion was rendered on the F/S as a whole.

　　b.Identified instances of noncompliance

　?。?）The report should describe the noncompliance.

　?。?）If an adverse/disclaimer opinion on F/S，a report on compliance can only be issued when there are identified instances of noncompliance.

　　2.Report on compliance

　　The negative assurance given by the auditor may be in a separate report or included in an additional paragraph following the opinion paragraph in the audit report.

　?。?）when there are no identified instances of noncompliance，a statement that nothing came to the auditor‘s attention…

　　（7）When instances of noncompliance are identified，a description of the instances of noncompliance.

　　2.Report on compliance—separate report

　　The negative assurance given by the auditor may be in a separate report or included in an additional paragraph following the opinion paragraph in the audit report.

　?。?）when there are no identified instances of noncompliance，a statement that nothing came to the auditor‘s attention…

　?。?）When instances of noncompliance are identified，a description of the instances of noncompliance.

　　（11）Restrict use

　　b.Report included in auditor‘s report

　　included in the auditor‘s report in an other-matter-paragraph that includes the following：

　　Similar to separate report

　　When included，the restriction applies to the entire audit report.

　　When separate，only the report on compliance needs to be restricted as to use

　　D.Engagements to report on summary F/S

　　1.Engagement acceptance

　　The auditor should not accept this engagement unless the auditor has also been engaged to audit the F/S from which the summary F/S are derived.

　　SELF-study

　　2.Procedures

　　a.Evaluate whether the summary F/S adequately disclose their summarized nature and identify the audited F/S

　　b.When the summary F/S are not accompanied by the audited F/S，evaluate：

　?。?）Whether the summary F/S describe where the audited F/S are available；and

　　（2）Whether the audited F/S are readily available

　　2.Form of opinion

　　The auditor may issue an unmodified opinion on an adverse opinion on the summary F/S.A qualified opinion is not appropriate due to the summarized nature of these F/S

　　The auditor should withdraw from the engagement to report on the summary F/S when the auditor‘s report on the F/S contains an adverse opinion or a disclaimer of opinion.

　　ADVANCED AICPA TRAINING CURRICULA

　　COMPILATION AND REVIEW OF FINANCIAL STATEMENTS

　　I.LEVELS OF SERVICE

　　Compilation = No assurance

　　Review=Limited（negative）assurance，based on inquiry and analytical procedures

　　Performance of More than One Service

　　When an accountant performance more than one service（for example，a compilation and an audit），the accountant generally should issue the report that is appropriate for the highest level of service rendered.

　　II.PROFESSIONAL STANDARDS

　　Statements on Standards for Accounting and Review Services（SSARS）

　　ONLY for nonissuers（nonpublic companies）

　　B.SSARS Applicability

　　1.SSARS provide standards with respect to compilations and reviews of financial statements.

　　2.SSARS also apply to engagements to compile or issue a compilation report on specified elements，accountants，or items of a nonissuer's financial statements，or on pro forma financial information of a nonissuer.

　　C.SSARS Do Not Apply

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