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