Comparative reporting　-Audit、Review、CompiliationのComparative-

Comparative report

　当年と前年以降に異なる Services を Perform したときの、Comparative financial statement （比較財務諸表）の Report

○Prior period’s financial statements were audited

Current period が Review 、Prior period が Audit

→ Report に Other matter paragraph
　→ Prior period’s financial statement が Audit されていることを Point out
　→ Prior の Audit report の Date を Identify
　→ Express した Opinion の Type を Identify

○Changing reference to a previously reported departure
　Previous に Report した Departure への Reference を Change 、Remove 。

→ Report に Other matter paragraph
　→ Previously reported departure の Removal について Explain

○Predecessor accountant’s report is not presented
　Prior period の Predecessor accountant’s report が Present されていない場合は、

→ Successor accountant が Other matter paragraph で Include
　→ Predecessor report の Nature と date
　→ Successor accountant は Prior financial statements には No responsibility