b*****i
发帖数: 156 | 1 请教一下各位有实际工作经验的人：（先拜谢）
以美国上市公司为前提的
1. 既然auditor发现了错误以后可以要求management 改正。 那为什么还会有
qualified 和
adverse opinion 呢?
2. 现实情况下,如果management 不改正， auditor一般是会选择withdraw
engagement,
还是 issue qualified or adverse opinion. 是不是withdraw engagement 就不能再
issue Disclaimer of Opinion report ?
再次感谢。
Thanks. | p**z
发帖数: 1311 | | R*********4
发帖数: 27 | 3 Depends on how significant the uncorrected error is and whether there are
any alternative audit procedures to address the problem. Practically,
auditor will talk with audit committee and board of director regarding the
problem. If no one is willing to fix the problem, "error may become fraud",
management is required to report "fraud/illegal acts" to SEC. If not,
auditor is required to do so. In additions, management is required to
disclose "the disagreement with auditor" in 10-K, 10-Q or 8-K etc |
|
