AUD その2-Reporting(Format)

Standard Report (監査報告書)の雛形について

過去問では、監査報告書の内容について問われています。念のためリストにしてみます(Unqualified opinion)。

1.Introductory paragraph 
① We have audited the accompanying balance sheet of xxx Company as of MMM DD, YYYY, and the related statements of income, retained earnings, and cash flows for the year then ended. (監査の範囲)
② Managements’ responsibilities (経営者の責任)
③ Auditors’ responsibilities(監査人の責任)

2.Scope paragraph
① We conducted our audit in accordance with generally accepted auditing standards
② Those standard require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement
③ An audit includes examing, on a test basis, evidence supporting the amounts and disclosures in the financial statements
④ An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation
⑤ We believe that our audit provides a reasonable basis for our opinion

3.Opinion paragraph
① In our opinion, the finanacial statements referred to above present fairly, in all material respects, the financial position of xxx Company as of MMM DD, YYYY, and the results of its operations and its cash flows for the year then ended, in conformity with generally accepted accounting principles.