1. 「再発行（Reissue）」とは何を意味するのか？ 再発行とは、前期に作成・提出した監査報告書（Audit report）やレビュー報告書（Review report）を、「当時のレポートの日付のまま、一切変更を加えずに、もう一度そのまま物理的（またはデータ的）に出し直す ...

Preparation of an audit report can be intimidating for most companies. But it doesn't have to be. When preparing for an audit report it's important to understand audit report format, spend time ...

The objective of the reporting phase of a financial audit is to present an informed opinion about a business's financial statements, including whether they conform to generally accepted accounting ...

There are two types of reasons why a client might request a downgrade of services (lowering the level of assurance): 'reasonable justification' that an accountant may accept, and 'unjustified reasons' ...