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審計(jì)報(bào)告意見(jiàn)種類有多種？

財(cái)務(wù)審計(jì)報(bào)告的種類

財(cái)務(wù)審計(jì)報(bào)告分成規(guī)范財(cái)務(wù)審計(jì)報(bào)告和非標(biāo)財(cái)務(wù)審計(jì)報(bào)告.

1.規(guī)范財(cái)務(wù)審計(jì)報(bào)告就是指不添加表明段、強(qiáng)調(diào)事項(xiàng)段、其他事宜段或任何裝飾性用語(yǔ)的無(wú)保留意見(jiàn)的審計(jì)意見(jiàn).

包括別的匯報(bào)義務(wù)段,但是不帶有強(qiáng)調(diào)事項(xiàng)段或其他事宜段無(wú)保留意見(jiàn)的財(cái)務(wù)報(bào)告也被稱作規(guī)范財(cái)務(wù)審計(jì)報(bào)告.

2.非標(biāo)財(cái)務(wù)審計(jì)報(bào)告,就是指帶強(qiáng)調(diào)事項(xiàng)段或其他事宜段無(wú)保留意見(jiàn)的財(cái)務(wù)報(bào)告和非無(wú)保留意見(jiàn)的財(cái)務(wù)審計(jì)報(bào)告.非無(wú)保留意見(jiàn)的財(cái)務(wù)審計(jì)報(bào)告包含審計(jì)報(bào)告意見(jiàn)的財(cái)務(wù)審計(jì)報(bào)告、否定意見(jiàn)的財(cái)務(wù)報(bào)告和無(wú)法表示意見(jiàn)的財(cái)務(wù)審計(jì)報(bào)告.

財(cái)務(wù)審計(jì)報(bào)告的內(nèi)涵

財(cái)務(wù)審計(jì)報(bào)告就是指注冊(cè)會(huì)計(jì)依據(jù)會(huì)計(jì)準(zhǔn)則的相關(guān)規(guī)定,在實(shí)施內(nèi)控審計(jì)的前提下,對(duì)會(huì)計(jì)報(bào)表刊登審計(jì)報(bào)告意見(jiàn)書面文檔.

財(cái)務(wù)報(bào)告是注冊(cè)會(huì)計(jì)在做完內(nèi)控審計(jì)時(shí)向受托人遞交的成品,主要有以下特點(diǎn):

1.注冊(cè)會(huì)計(jì)理應(yīng)按照會(huì)計(jì)準(zhǔn)則的有關(guān)規(guī)定執(zhí)行內(nèi)控審計(jì);

2.注冊(cè)會(huì)計(jì)在執(zhí)行內(nèi)控審計(jì)的前提下才可以報(bào)表審計(jì);

3.注冊(cè)會(huì)計(jì)根據(jù)對(duì)財(cái)務(wù)報(bào)告表達(dá)意見(jiàn)執(zhí)行業(yè)務(wù)約定書合同約定的義務(wù);

4.注冊(cè)會(huì)計(jì)理應(yīng)以書面形式向報(bào)表審計(jì).

財(cái)務(wù)報(bào)告是注冊(cè)會(huì)計(jì)對(duì)財(cái)務(wù)報(bào)告是不是在全部重要層面依照財(cái)務(wù)報(bào)表編寫基本編寫以實(shí)現(xiàn)公允價(jià)值體現(xiàn)發(fā)布審計(jì)報(bào)告意見(jiàn)書面文檔,因而,注冊(cè)會(huì)計(jì)應(yīng)該將已審計(jì)的財(cái)務(wù)報(bào)告附在財(cái)務(wù)審計(jì)報(bào)告以后,這樣有利于財(cái)務(wù)報(bào)告使用人正確認(rèn)識(shí)與使用財(cái)務(wù)審計(jì)報(bào)告,并避免被審計(jì)公司更換、變更已審計(jì)的財(cái)務(wù)報(bào)告.

審計(jì)報(bào)告意見(jiàn)種類有多種？財(cái)務(wù)審計(jì)報(bào)告代表什么意思？小編給大家闡述了二種規(guī)范財(cái)務(wù)審計(jì)報(bào)告和非標(biāo)財(cái)務(wù)審計(jì)報(bào)告。大量最新資訊，敬請(qǐng)期待的升級(jí)！