14 pages matching disclaimer of opinion in this book
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ABC Company accepted ac accepted accounting principles accepted auditing standards accompanying balance sheet accompanying ﬁnancial accountant is associated accounting service accounts receivable AICPA applied any auditing assets assist in preparing associated with unaudited auditing procedures certiﬁed public accountant changes in ﬁnancial checklist cial statements circumstances claimer of opinion client intends company’s management conﬁrm constitute an audit CPA is associated CPA may consider CPA’s disclaimer credit grantors December 31 defalcations departures disclaimer of opinion engaged to prepare engagement letter examination express an opinion Failure to disclose fraud GAAP income tax independent internal-use statements l9xx ledger ments omitted ordinarily preparation of unaudited prepare or assist preparing unaudited ﬁnancial property and equipment related statements reservations responsibility retained earnings scope section 516 speciﬁcally statement of changes Statement on Auditing statements are unaudited statements of income tax returns tion unaudited ﬁnan unaudited ﬁnancial statements unaudited statement engagement