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Issuing Audit Reports Simulation
Essay specific features
Written by:
Julia L
Date added:
April 17, 2014
Level:
Grade:
A
No of pages / words:
2 / 433
Was viewed:
8539 times
Rating of current essay:
Essay content:
Also included is a summary of any justified departures from generally accepted accounting principles (GAAP) and their effects.
There are five basic types of financial audit reports. A standard unqualified report is issued when there are no material violations with GAAP, all proper disclosures are included, and the auditor is independent and received all information necessary to proceed with the audit...
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There can also be no changes in accounting principles that had material affect on the financial statements and the auditor should have reason to believe that the client will not be a going concern. This is the most common and sought after type of audit report. Another type of audit report is the unqualified report with an explanatory paragraph...
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