Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 14

Select a company and go to its website to find its current annual report. Review the independent auditor's report for the financial statements and for internal controls over financial reporting.
a. Describe the type of opinion issued for the financial statements. Did the report include an explanatory paragraph If so, what type of paragraph is it What additional information does the explanatory paragraph provide outside users of the financial statements
b. Is the auditor's opinion on internal control issued as a separate opinion or as a combined opinion with the financial statement opinion What is the auditor's opinion on the effectiveness of internal control over financial reporting
c. Who is the auditor on the reports How quickly was the audit opinion issued after year-end Is anything unusual discussed in the opinion