1. Audit Standards ２

Unmodified Opinionのひな型です。このペラ1枚に何十億、未上場で小さい所でも200～300万円かかります。

順序、内容を暗記しましょう。ぐちゃぐちゃになったものを直しなさいとSimulationで言われたり、または入れてはいけない文言を入れて、いらない文章はどこでしょうという質問が来たりします。

Independent Auditor’s Report

Address

Introductory Paragraph　↓

We have audited the accompanying balance sheet of XYZ Company as of December 31, year 1, and the related statements of income, changes in stockholders’ equity, and cash flows for the year then ended, and the related notes to the financial statements.

Management’s Responsibility paragraph ↓

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America [and other financial reporting framework standards, if applicable]; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility Paragraph　↓

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America [and other standards]. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves is performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement（RMMといいます） of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design the audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion Paragraph　↓

Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of XYZ Company as of December 31, year 1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Auditor’s Signature, Auditor’s City & State, Date（監査人が必要十分な証拠を全て得た日。この日まで責任を持ちます。）

STEPS IN THE AUDIT PROCESS

1. UNDERSTAND THE CLIENT：業界、組織、会計システムは何を使っているのか。

2. OBTAIN AN ENGAGEMENT LETTER：Feeはいくら、この基準に基づいて監査しますよ。

3. OBTAIN AN UNDERSTANDING OF THE INTERNAL CONTROL STRUCTURE：監査を計画するときに、同時に掘り返していきます。分かったことはフローチャートや、エッセイ形式、ウォークスルー、Yes No形式などで、必ずDocumentationしていかなければいけません。PotentialなMisstatementがあるかもしれないので、見つけていきます。

4. ASSESS CONTROL RISK：内部統制のリスクアセスメント。Control Risk が High ⇒この会社の内部統制はダメという意味です。Lowの時だけ、本当にそうなっているかどうかTest of Controls（柱の陰から見る、質問する）してます。Highの時はやらなくてもヤバいので、何もしません。

5. PERFORM SUBSTANTIVE TESTS：実証テストです。金額が正しいかどうかのテスト。在庫を数えたり、伝票を見たり、第三者に問い合わせたりします。Control RiskがHighの時はExtensivelyバンバンやります。金額に誤りがなければ適正意見が出せます。Lowの時はあまりやりません。だから監査の肝は内部統制です。内部統制でどれくらいテストするのか、方向性が決まります。

6. EVALUATE EVIDENCE OBTAINED：問題がなければ適正意見にします。

7. PREPARE THE AUDIT REPORT

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