Repaso De Auditoria
|Audit Risk |the risk that the auditor may unknowingly fail to appropriately modify the |
||opinion on financial statements that are materially misstated |
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|Term |Definition |
|Errors |unintentional misstatements (or omissions) of amounts or disclosures |
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|Term |Definition|
|Fraud |intentional misstatements of the financial statements due to either (a) |
| |fraudulent financial reporting or (b) misappropriation of assets (defalcation) |
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|Term|Definition |
|Qualified opinion |The appropriate form of audit report when there is a limitation in the scope of |
| |the audit or when the financial statements departfrom GAAP significantly enough|
| |to require mention in the auditor's report, but not so significantly as to |
| |necessitate disclaiming an opinion or expressing an adverse opinion |
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|Term |Definition|
|Adverse opinion |An opinion issued by auditors that the financial statements they have audited do|
| |not present fairly the financial position, results of operation, or cash flows |
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