The Committee was asked to clarify whether IAS 10 permits only one date of authorisation for issue when considered in the context of reissuing previously issued financial statements in connection with an offering document.

The staff proceeded to provide background information and analysis on the issue raised in the submission and made a recommendation that the Committee should propose an amendment to IAS 10.

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1) When part of the audit was performed by other auditors2) When there is question about going concern3) When the application of GAAP is inconsistent4) When the auditor wants to emphasize a matter5) To justify departures from GAAPA material departure from generally accepted accounting principles will result in auditor consideration of:a. The CEO refuses the auditor access to minutes of the board of directors' meetings B. Accordingly, no provision for any liability that may result upon adjudication has been made in the accompanying financial statements.”What type of opinion should the auditor express under these circumstances? This change has no material effect on the current year's financial statements, but is reasonably certain to have a substantial effect in later years. Management is unable to make a reasonable estimate of the amount or range of the potential loss, but fully discloses the situation in the notes to the financial statements. When an auditor of financial statements does not confirm material accounts receivable, but is satisfied by the application of alternative auditing procedures, she normally should: A. When an auditor of financial statements has substantial doubt about an entity's ability to continue as a going concern because of the probable discontinuance of operations, the auditor most likely would express a qualified opinion if A. The financial statements are the responsibility of the company's management. The audit was conducted in accordance with accounting principles generally accepted in the United States of America. The auditors believe that the audit provides a reasonable basis for their opinion. An audit includes assessing the accounting principles used. Are not required to investigate the professional reputation of the other auditors.

The Independence Mine, now part of the Independence Mine State Historical Park, is in Hatcher Pass in the Talkeetna Mountains, 12 miles north of Wasilla.Whether to issue a disclaimer of opinion rather than an "except for" opinionc. Review of the working papers is completed In the report of the principal auditor, reference to the fact that a portion of the audit was made by another auditor is:a. The financial statements are not in conformity with the FASB Statements regarding the capitalization of leases D. May express a qualified opinion due to a scope limitation B. Information about the entity's ability to continue as a going concern is not disclosed C. When a client declines to disclose essential information in the financial statements or notes, the auditor of the financial statements should: A. If audited financial statements include a balance sheet and an income statement, but do not include a statement of cash flows: A. Whether to issue an adverse opinion rather than an "except for" opiniond. Not to be construed as a qualification, but rather as a division of responsibility between the two CPA firmsb. An improper type of reporting The auditor who wishes to indicate that the entity has significant transactions with related parties should disclose this fact in:a. The auditor has substantial doubt about the entity's ability to continue as a going concern An auditor most likely would issue a disclaimer of opinion because of: A. Must express a qualified opinion due to a scope limitation C. Management has no plans to reduce or delay future expenditures. Negative trends and recurring operating losses appear to be irreversible. Provide the information in the audit report, if practicable, and qualify the opinion because of a limitation on the scope of the audit. Provide the information in the audit report, if practicable, and qualify the opinion because of a departure from GAAP. Issue a disclaimer of opinion because the client has interfered with the auditor's function of assessing the adequacy of disclosure. Issue an unqualified opinion, but inform the reader by including the omitted information in the audit report. Such assumption of responsibility violates the profession's standards. In such circumstances, when appropriate requirements have been met, Firm A should issue a standard unqualified opinion on the financial statements. In such circumstances, when appropriate requirements have been met, Firm A should issue an unqualified opinion on the financial statements but should make appropriate reference to Firm B in the audit report. CPA firm A should normally qualify its audit report on the basis of the scope limitation involved when another CPA firm is involved. The auditors may still issue an unqualified opinion. The auditors should issue an "except for" qualification for the departure from generally accepted accounting principles. The auditors should issue an opinion "subject to" the information that would have been contained in the statement of cash flows. The auditors should refuse to issue an opinion on only the two financial statements. The audit report indicates a division of responsibility between two CPA firms. The report is qualified because the scope of the auditors' work was restricted. Unqualified Which of the following does not ordinarily involve the addition of an explanatory paragraph to an audit report? Does not sign an engagement letter specifying the responsibilities of both the entity and the auditor D. Amount of known misstatement is documented in the management representation letter. Estimate of the total likely misstatement is less than a material amount. Amount of known misstatement is acknowledged and recorded by the client. Estimate of the total likely misstatement includes the adjusting entries already recorded by the client. Used for an unqualified opinion when an explanatory paragraph is added. Are assuming full responsibility for the work of the other auditors. An adverse opinion An audit report for a public client indicates that the audit was performed in accordance with a. Refuses to disclose in the notes to the financial statement related party transactions authorized by the board of directors C. Unqualified When issuing an unqualified opinion, the auditor who evaluates the audit findings should be satisfied that the: A. After performing all necessary procedures the predecessor auditors reissue a prior-period report on financial statements at the request of the client without revising the original wording. Date Added: December 02, 2013: Version:com/Enterprise Wizard-Free-Edition/3000-10743_4...Control the editing process while keeping documentation in full regulatory compliance with an audit ... Enterprise Wizard Free Edition.com/CPU-Z/3000-2086_4-10050423CPU-Z allows you to review ... They make it sound like it will check your drivers and your bios to see if they are up to techrepublic.com/...cool-things-you-can-do-with-windows-powershell10 cool things you can do with Windows Power Shell. you can export the permissions to audit access or take ...