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Answer: may be unable to reach a conclusion about cost of goods sold and, hence, net income.

may not be able to express an opinion on the fairness of the income statement, statement of cash flows, or statement of retained earnings.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ABC Company at December 31, 20X2 and 20X1, and the results of their operations and their cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America. Disclaimer: Lacking independence; Scope limitation (major) I. Statements on Standards for Accounting and Review Services (SSARSs) associated with the financial statements of a private company, but less than a full-scope “audit” engagement. Compilation assemble into financial statement format the financial records of a private company, without expressing any degree of assurance on the reliability of those financial statements. Review provide a lower level of assurance (relative to that of an audit) on financial statements of a private company by performing limited procedures, including reading the financial statements, performing analytical procedures, and making appropriate inquiries of client personnel. Statements on Standards for Attestation Engagements (SSAEs) when associated with written representations or subject matter other than financial statements (e.g., management may make representations about superior product performance that may be made more reliable by independent verification). Understanding with the Client document that understanding in a written engagement letter ( between the auditor and the client entity as to the services to be rendered and the parties’ respective responsibilities V. Required communications between the new (successor) and the prior (predecessor) auditor — when the client changes auditors. Question: What if successor believes that the financial statements covered by the predecessor’s report require revision?

// CPA firm (signed by audit engagement partner) Date (usually last day of fieldwork) II. Unqualified — the financial statements are fairly stated. Qualified — reservations expressed for a relatively minor GAAP departure or a relatively minor scope limitation. Levels of Assurance addressed in the engagement letter A. Answer: Try to arrange a meeting with the 3 parties, if the client refuses, should consider the risks F.

An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. Recall “Quality Control Standards”: “acceptance and continuance of clients and engagements” (should avoid clients whose management lacks integrity and clients who are viewed as too risky). Significant accounting or auditing disagreements — perhaps related to the “opinion shopping” issue (that is, the client may be seeking a more lenient auditor). Any communications with those charged with governance about fraud, illegal acts, and internal control matters, and 4.

We believe that our audits provide a reasonable basis for our opinion. Other attest engagements either a high or moderate level of assurance about nonfinancial statement representations (more flexibility exists to negotiate with the client about the level of assurance and/or the procedures to be used as a basis for conclusions). Evaluate his/her compliance with ethics requirements, especially independence B. The successor is required to initiate an inquiry of the predecessor before accepting the engagement; can be written or verbal, requires the entity’s permission in advance, if refuses, should take that as an indication of high risk. Predecessor’s understanding of the reason(s) for the client’s change in auditors — since the successor has already heard management’s explanation, this may corroborate (or call into question) management’s explanation of circumstances leading to the change. inquire about other matters that could affect the conduct of the audit (e.g., any trouble-spots encountered). Successor should also obtain the (prospective) client’s permission to request access to the predecessor’s audit documentation, should accommodate, but valid reasons may exist for refusing successor’s access to those working papers (such as ongoing litigation issues).

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Substantive audit procedures (evidence gathering) IV. Analytical review procedures Those evidence-gathering procedures that suggest “reasonableness” (or “unreasonableness”) based upon a comparison to appropriate expectations or benchmarks, such as prior year’s financial statements, comparability to industry data — including ratios — or other inter-relationships involving financial and/or non-financial data V. Tests of ending balances — where the final balance is assessed by testing the composition of the year-end balance (e.g.

Effective June 2017, you can no longer access the System for Award Management (SAM) using Internet Explorer (IE) Versions older than IE11.

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