Financial statement function is introduced --论文代写范文

51Due论文代写平台assignment代写范文:“Financial statement function is introduced”，这篇论文主要描述的是在现代企业中对于公司年度报告的审计也越来越规范，对于企业的资产负债表、企业损益表、财务状况变动表等三个财务报表，需要由专业的审计师进行数据整理和比较，确认财务报表内容的准确性，如果这三个财务报表缺少其中一份，审计师将不能对企业签发无保留审计意见书，以此来提高财务审计的规范性和公平性。

A company's annual report must contain three key financial statements -- the Balance Sheet (BS), the Income Statement (IS), and the Statement of Changes in Financial Positions (SCFP). An unqualified audit opinion from the auditor will not be possible if any of the three statements is absent. 

In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with of the Generally Accepted Accounting Principles (GAAP) and are able to fairly present the company's financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year.An unqualified audit report is also known as a "clean" report. 

The BS is the statement that presents the company's financial position at the year-end. The company's performance and changes in financial positions for the year are respectively presented by the IS and the SCFP.　For a financial year, the company has a BS at the start, another at the end. 

They are like two pictures of the company, one taken at the start of the year, the other at the end of the year. How the company changed from the first picture to the second picture is captured by the IS and SCFP of the year. 

According to the opinion expressed by the auditor, there are essentially three types of audit reports, the unqualified or clean report mentioned above, the qualified report, and the disclaimer. When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter. If in his opinion the financial statements are so misleading that they are not able to fairly present the company's year-end financial position, the performance and financial position changes for the year, he should issue a disclaimer. 

If he has problem with some (but material) part(s) of the financial statements, a qualified opinion is in order. A qualified opinion does not necessarily imply that the accounting figure in question is false. As long as the auditor is not satisfied with the fair-presentation quality of any material financial, he should qualify his audit opinion with respect to that financial. For example, if the audit work on a subsidiary of the company, due to war, natural disaster, or some other reasons, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion on the consolidated financial statements.

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