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USCPA考前冲刺:sim题型难点解析

2017-04-17 高顿网校


  You have been asked by the audit partner to draft a letter to the client on internal control related matters. You were informed that the written communication regarding significant deficiencies and material weaknesses indentified during an audit of financial statements should include certain statements.
 
  For each of the significant deficiencies and material weaknesses reflected in the table below, double-click on each of the associated shaded cells and select from the list provided the appropriate disposition of each statement in regard to the letter to the client on internal control related matters. Each selection may be used once, more than once, or not at all.
 
  Selection List
 
  Included
 
  Excluded
 
  Included,
 
  Communicated
 
selection list
included
excluded
included,
communicated

                       Internal controls                                                                                   Related matters

  State that the purpose of the audit was to express an opinion
 
  on the financial statements, and to express an opinion on the
 
  effectiveness of the entity’s internal control over financial
 
  reporting.
 
  Identify, if applicable, items that are considered to be material
 
  weaknesses.
 
  State that the author is not expressing an opinion on the
 
  effectiveness of internal control.
 
  Include the definition of the term significant deficiency.
 
  Include the definition of the term material weakness, where relevant.
 
  State that the author is expressing an unqualified opinion on the
 
  effectiveness of internal control.
 
  State that the communication is intended solely for management
 
  and external parties.
 
  Identify the matters that are considered to be significant deficiencies.


        解析:
 

  AU-C 265 includes the matters required to be included in the written communication regarding significant deficiencies and material weaknesses indentified during an audit as
 
  - State that the purpose of the audit was to express an opinion on the financial statements, but not to express an opinion on the effectiveness of the entity’s internal control over financial reporting.
 
  - State that the auditor is not expressing an opinion on the effectiveness of internal control.
 
  - Include the definition of the terms significant deficiency and, where relevant, material weakness. ? Identify the matters that are considered to be significant deficiencies and, if applicable, those that are considered to be material weaknesses.
 
  - State that the communication is intended solely for the information and use of management, those charged with governance, and others within the organization and is not intended to be and should not be used by anyone other than those specified parties. If an entity is required to furnish such auditor communications to a governmental authority, specific reference to such governmental authorities may be made.

 


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