Standard Audit Report

Описание: Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.

This video aims to help the viewers understand and review the standard for the preparation of an auditor's report.

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Contents:
0:00 - Start
0:35 - Financial Statements
5:47 - Forming an Opinion
11:00 - Form of Opinion
13:35 - Contents of an Audit Report
21:07 - Opinion Section
23:12 - Basis for Opinion Section
24:32 - Responsibilities of Management and Those Charged with Governance Section
26:35 - Auditor's Responsibilities Section
31:15 - Supplementary Information
34:15 - Sample Auditor's Report (Opinion and Basis for Opinion Section)
38:17 - Sample Auditor's Report (Key Audit Matters and Responsibilities for the Financial Statements Section)
41:45 - Sample Auditor's Report (Auditor's Responsibilities Section)
47:58 - Sample Auditor's Report (Other Reporting Responsibilities Section)

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