澳洲assignment代写:审计报告预期差距和格式

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  • 内部审计师和一些独立的外部审计师共同工作,为审计报告提出正式意见。审计报告最终应提供给股东、公众和一些政府或组织使用。审计报告是企业用户的基本信息。因此,也会产生一些问题,使iaasb需要进行一些调整,以改善报告的沟通,并修改报告的格式,以增加财务报表的价值。本报告将讨论审计报告的预期差距和格式。最后,针对这些问题提出了一些建议。
     
    iaasb准则为世界各国的审计人员和财务报表提供了许多准则和规则,因此被认为是最佳的国际审计实践。作为iaasb的主席,arnold schilder认为审计报告应该产生新的标准来增加价值,并寻找帮助审计人员思考和与用户沟通的最佳方式。预期差距不可能在财务报表中消除,但我们应该努力缩小这一差距。它要求用户和审计人员在阅读报告时进行更好的沟通。在报告的格式方面,我们也注意审计意见的结构。通过更改信息的位置,我们可以添加报告的可用性。

    澳洲assignment代写:审计报告预期差距和格式-IAASB准则

    The internal auditors and some independent external auditors work together to produce their formal opinion for an auditor's report. The auditor's report finally should be offered to the uses, for example, share holders, the public and some governments or organizations. 
    The auditor's report is viewed a basic information to the users in the business. So there are also some problems would be produced so that IAASB need make some adjustment to improve communication of the reports and modify the report’s format for adding the value of financial statements.
    This report would give some discussion about the expectation gap and the format of the auditing reports. And finally, we also offer some advices on these problems. 
     
    The IAASB standards offer many criteria and rules to the auditors and financial statements in the world, so it is viewed that the best international practices for auditing. As IAASB Chairman, Arnold Schilder thought auditing reports should produce new standards for increasing the value and searching the best way to help auditors contemplate and communicate with the users.  The expectation gap could not possibly be removed in the financial statements, but we should try to narrow it. It requires the users and auditors make a better communication when reading the report. 
    When comes to the format of reports, we also pay attention on the structure of the auditors ‘opinion. By changing the location of the information, we could add the availability of the reports.