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