AUD - 암기해야 할 F/S (3) Non-Issuer: Adverse

1. 받는 사람: company, BOD, 주주. (cf. management 아님)
2. Independent Auditor's Report
3. Adverse Opinion
   1. we have audited~ f/s in accordance with GAAP인지 b/s는 2개년도
   2. In our opinion, because of xxxx, do not present fairly
4. Basis for Adverse Opinion
   1. 뭐가 그렇게 잘못됐고 material 하며
   2. 영향을 알 수가 없다
   3. 우리는 GAAS에 따라 감사합니다
   4. 우리 책임은 후술하겠지만
   5. 관련 윤리 강령에 따라 independence가 요구됩니다
   6. adverse를 내기 위해 충분하고 적합한 증거를 수집했다고 믿습니다
5. Management's Responsibility
   1. prepare and fairly present f/s in accordance with GAAP
   2. design, implement and maintain IC to fairly present f/s free from material misstatement whether due to fraud or error 
   3. substantial doubt about going concern evaluation considered in the aggreate
6. Auditor's Responsibility
   1. obtain reasonable assurance that free from material misstatement
   2. reasonable assurance 란 high level of assurance but not absolute guarantee that all misstatement will be detected by audit in accordance with GAAS
   3. material misstatement 란 substantial likelihoold to influence a reasonable user's judgment about the financial statement
   4. 그래서 우리는 audit할 때 professional judgment / professional skepticism throughout the audit으로 exercise하고요
   5. material missatement가 있을만한 in the aggregate risk assessment해서 그에 맞게 design and perform audit
   6. internal control understand하고 그에 맞게 design audit 할거지만 의견을 내려고 하는 것도 아니구 의견도 없어요
   7. accounting principle, estimate, 전반적인 fs 표시를 평가할게요
   8. substantial doubt about going concern 평가할게요
   9. scope, timing of the audit, certain IC-related matters, siginificant finding during the audit있으면 those with charged with governance랑 communicate해야 해요
   10. other information은 경영진 책임이라서 우리가 의견을 내진 않지만 read하구 substantially inconsitent with FS 가 있으면 묘사할게요
7. auditor's firm name / city and state where issued / report date
8. KAM은 절대 불가