차근차근 재무 공부 기록장

Qualified_FS issue(wrong) Qualified_Audit issue(scope limitation) NP Issuers NP Issuers O audit FS X company O audit FS of X compnay O audit FS of X company O audit FS of X company in our opinion except for discribed in B in our opinion except for ~ following par in our opinion except for the possible effects in our opinion except for the effects of the adjustments +add describ +add describ B +a..

Required 1) After Basis 2) heading "Emphasis of Matter" 3) refer in FS note, change in detail 4) opinion is not modified Circumstances for Emphasis of matter 1. GAAS required 1) inconsistency in application of GAAP GAAP to GAAP > UM +EM - new accounting principle is GAAP - change is proper - disclosueres adequate - justified * changes in estimate, reclassification > UM (EM x) Correction of Error..

Non Issuer NP-FR NP-ICFR NP-integrate NP-Adverse Independent Auditor's R Independent Auditor's R Independent Auditor's R O Audit FS of X co. O audit ICFS of X co. O Audit FS of X co. Audit ICFS of X co in our opinion in our opinion~maintained effective ICFR as of in our opinion in our op~because of described in the B, has not M effective ICFR also audited w GAAS, FS, report date same as ICFR Aud..