따로 언급(Refer to) 안하면 문제 없다는 뜻

따로 언급(Refer to) 안하면 문제 없다는 뜻임

---

If it has been materially affected

 

■ The auditor may refer to an auditor’s external specialist only when the opinion is modified.

(AU-C 620)

 

-The reference is made because it is relevant to understanding the modification.

 

-An auditor’s report with such a reference should state that it does not reduce the auditor’s responsibility.

 

 

■ If the auditor is able to obtain suffcient appropriate audit evidence without external confirmation, the opinion is unmodified, and the report shoud not refer to the omission of the procedures or the use of alternative procedures.

 

■  The emphasis-of-matter paragraph included in the previous report should not be repeated in subsequent reports if the doubt has been resolved.

 

 

■ If the opinion was modified because of a material misstatement, and the statements are restated in the current period, the updated report should express an unmodified opinion.

 

The report should contain an emphasis-of-matter or other-matter paragraph following the opinion paragraph to disclose (1) the date of the auditor’s previous report, (2) the type of opinion previously expressed, (3) the substantive reasons for the different opinion, and (4) a statement that the auditor’s updated opinion on the statements of the prior period is different from the previous opinion.

 

An other-matter paragraph should be added to the current audit report explaining the reason for the change and the type of opinion previously expressed.

 

---

[AU-C 708] Comparability among Periods

 

■ If the auditor’s report does not state otherwise, it implies that comparability between or among periods has not been materially affected by such changes or corrections (AU-C 708).