nnのCPA試験の旅 in Hawaii CPA試験の旅 in Hawaii

Hello again!

by nn_77
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タグ:Use of Specialist ( 1 ) タグの人気記事

I haven't written about my study of USCPA these days. It's not that I've been off the study. It's just that I had been bothered with some other things.

So, after a bit long interval, let me show a piece of my summary about a topic from AUDITING.

It's about REFERENCE,in AUD Report, to somebody, namely another auditor and a specialist.

This area is sometimes confusing to me, because, although both use the term "refer," the focuses of the topic are different between the reference to another auditor and the reference to a specialist.

Reference to a specialist
1: Basically, the specialist is NOT referred to in the audit report.
2: However, they can be referred, ONLY WHEN such a reference would help the report users to understand the need for an explanatory paragraph or a departure from unmodified opinion.
→ This means, if you issue a Standard report, then you shall never mention a specialist. But if you issue any other type of report and a reference to a specialist would be helpful for the explanation, then you may refer to a specialist!

Well, this is almost all about the-reference-to-a-specialist topic.

Then, how about the issues on Reference to another auditor?
Check them out by clicking the "Reference to another auditor" below

Reference to another auditor
by nn_77 | 2005-11-20 18:55 | >AUD | Comments(1)