Thekeyfinancialstatementsandtheauditor＇sreport

1、 thekeyfinancialstatementsandtheauditorsreport 茆懿心博士drjennifermaoacompanysannualreportmustcontainthreekeyfinancialstatements-thebalancesheet(bs),theincomestatement(is),andthestatementofchangesinfinancialpositions(scfp).anunqualifiedauditopinionfromtheauditorwillnotbepossibleifanyofthethreestatements

2、isabsent.inanunqualifiedauditreport,theauditorcertifiesthattheauditedfinancialstatementsarepreparedinaccordancewithofthegenerallyacceptedaccountingprinciples(gaap)andareabletofairlypresentthecompanysfinancialpositionattheendofthefinancialyearanditsperformanceaswellasthechangesinfinancialpositionsfor

3、thefinancialyear.anunqualifiedauditreportisalsoknownasa”clean”report.thebsisthestatementthatpresentsthecompanysfinancialpositionattheyear-end.thecompanysperformanceandchangesinfinancialpositionsfortheyeararerespectivelypresentedbytheisandthescfp.forafinancialyear,thecompanyhasabsatthestart,anotherat

4、theend.theyareliketwopicturesofthecompany,onetakenatthestartoftheyear,theotherattheendoftheyear.howthecompanychangedfromthefirstpicturetothesecondpictureiscapturedbytheisandscfpoftheyear.accordingtotheopinionexpressedbytheauditor,thereareessentiallythreetypesofauditreports,theunqualifiedorcleanrepor

5、tmentionedabove,thequalifiedreport,andthedisclaimer.whenanauditorcannotcertifythefair-presentationqualityofthefinancialstatements,hewillissueaqualifiedopinionoradisclaimerdependingontheseriousnessofthematter.ifinhisopinionthefinancialstatementsaresomisleadingthattheyarenotabletofairlypresentthecompa

6、nysyear-endfinancialposition,theperformanceandfinancialpositionchangesfortheyear,heshouldissueadisclaimer.ifhehasproblemwithsome(butmaterial)part(s)ofthefinancialstatements,aqualifiedopinionisinorder.aqualifiedopiniondoesnotnecessarilyimplythattheaccountingfigureinquestionisfalse.aslongastheauditori

7、snotsatisfiedwiththefair-presentationqualityofanymaterialfinancial,heshouldqualifyhisauditopinionwithrespecttothatfinancial.forexample,iftheauditworkonasubsidiaryofthecompany,duetowar,naturaldisaster,orsomeotherreasons,cannotbecarriedouttothesatisfactionoftheauditor,theauditormayhavetoqualifyhisopin

8、ionontheconsolidatedl果及財(cái)務(wù)狀況的變動(dòng)情形。無保留審計(jì)意見書也稱“潔凈意見書”。表達(dá)公司財(cái)務(wù)年年底財(cái)務(wù)狀況的報(bào)表就是資產(chǎn)負(fù)債表。公司在財(cái)務(wù)年度里的經(jīng)營成果和財(cái)務(wù)狀況變動(dòng)的情況則分別由損益表及財(cái)務(wù)狀況變動(dòng)表來表達(dá)。必須特別強(qiáng)調(diào)的是，所謂的報(bào)表除了表內(nèi)的數(shù)字外，也包括表后的附注說明。我們將在接連下來的幾期分別介紹這三個(gè)報(bào)表。公司在財(cái)務(wù)年度之初有個(gè)資產(chǎn)負(fù)債表，在財(cái)務(wù)年度之末有另一個(gè)資產(chǎn)負(fù)債表，就好像在年初及年尾各拍了一張照片。至于公司究竟如何從年初的樣子變成年末的樣子，就概括在該年度的損益表及財(cái)務(wù)狀況變動(dòng)表里了。審計(jì)意見的種類除了前述的“無保留意見”外，還有“保留意見”及“反面意見”。當(dāng)審計(jì)師無法確證公司的財(cái)務(wù)報(bào)表具有公正表達(dá)性時(shí)，他將視其嚴(yán)重程度，簽發(fā)保留意見或反面意見。如果他認(rèn)為受審的財(cái)務(wù)報(bào)表具有重大的誤導(dǎo)性，根本無法公正表達(dá)公司的財(cái)務(wù)狀況、經(jīng)營成果及財(cái)務(wù)狀況變動(dòng)，他應(yīng)該簽發(fā)反面意見書。保留意見適用于審計(jì)師無法確證報(bào)表中少數(shù)，但重要項(xiàng)目的公正表達(dá)性。保留意見并不一定意味著公司的這些會計(jì)數(shù)字有假，只要審計(jì)師無法滿意這些數(shù)字的公