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论文作者:meisishow论文属性:论文格式 Paper format登出时间:2014-09-08编辑:meisishow点击率:13686
论文字数:4093论文编号:org201409051902191316语种:英语 English地区:美国价格:免费论文
关键词:美国审计报告范例standardunited states
摘要:普华审计报告在本文之中有所介绍,美国钢铁公司在1903年的第一个财务报表伴随着一个独立审计报告在美国诞生。
We have examined the balance sheet of ABC Company as of December 31, 1949, and the related statements of income and surplus for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.
In our opinion, the accompanying balance sheet and statements of income and surplus present fairly the financial position of ABC Company at December 31, 1949, and the results of operations for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year.
From 1948 to 1976, the accounting profession went through numerous changes. The American Institute for Accountants for example changed its name to the American Institute of Certified Accountants. These events that occurred during the period 1948 to 1976 caused the 1976 changes to the standard audit report. Shareholders, as businesses continued to change requested more and more from auditors. The changes in 1976 emphasized a comparative evaluation with two balance sheets date presented. Prior year auditor reports referred to a single fiscal year end. The comparative evaluation was useful for investors who often compared years of operations to determine trends and make financial decisions. Rather than listing specifics reports, the 1976 change refers to the statements being audited as “financial statements”. The Balance sheet, the income statement, the retained earnings statement, and the statement of changes in financial position were now considered in the audit process.
We have examined the balance sheets of ABC Company as of December 31, 19X2 and 19X1, and the related statements of income, retained earnings, and changes in financial position for the years then ended. Our examinations were made in accordance with generally accepted auditing standards and, accordingly, include such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.
In our opinion, the financial statements referred to above present fairly the financial position of the ABC Company as of December 31, 19X2 and 19X1, and the results of its operations and the changes in its financial position for the years then ended, in conformity with generally accepted accounting principles applied on a consistent basis (AICPA, 1976).
The changes that occurred in 1988 with the statement on auditing standards No. 58 were the last one. They were the last ch本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。