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Auditors' Report: A Review of Reporting Choices  

CATEGORY: Accounting & Auditing
2 CPE Credits
How do the choices management make in preparing the financial statements affect the auditor’s report? When does a departure from GAAP result in a qualified report and when an emphasis of matter paragraph? When does a scope limitation result in a qualified report and when a disclaimer? What is the difference between an emphasis of matter paragraph and an other matter paragraph; between required supplementary information and supplementary information? Is the auditor required to identify a predecessor auditor and that predecessor auditor’s opinion in the current year audit report? This webcast contains practical solutions to reporting problems and related illustrative reports commonly encountered in audit engagements of nonpublic companies utilizing the new report language in SAS No. 134.
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