AUD - 암기해야 할 F/S (5) Non-Issuer: Disclaimer

1. 받는 사람: company, BOD, 주주. (cf. management 아님)
2. Independent Auditor's Report
3. Disclaimer of Opinion
   1. we were engaged to audit ~~~ f/s 종류
   2. we do not express and opinion ~~, because of the significance ~~, we have not been able to obtain sufficient appropriate audit evidence
4. Basis for Disclaimer of Opinion
   1. 뭐가 심각하게 missing이었는지 
   2. 그래서 we were not able to determine 
   3. 끝!
5. Management's Responsibility 
   1. prepare and fairly state in accordance with GAAP
   2. design, implement and maintain internal control to prevent material misstatement whether due to fraud or error
   3. evaluate substantial doubt about going concern
6. Auditor's Responsibility
   1. GAAS에 따라서 audit하는 것인데
   2. because of Basis for Disclaimer of Opinion에서 말한 이유들로 we were not ablt to obtain sufficient appropriate audit evidence 
   3. 관련 윤리 강령에 의해서 독립성을 만족해야 합니다
7. auditor firm's name / city and state where issued / report date
8. KAM 절대 불가