論点番号：019 比較財務諸表に影響を与える状況（1）ー現在の監査意見が前回と異なる場合 問題番号：62
An auditor expressed a qualified opinion on the prior year's financial statements because of a lack of adequate disclosure. These financial statements are properly restated in the current year and presented in comparative form with the current year's financial statements. The auditor's updated report on the prior year's financial statements should
A. Be accompanied by the auditor's original report on the prior year's financial statements.
B. Continue to express a qualified opinion on the prior year's financial statements.
C. Make no reference to the type of opinion expressed on the prior year's financial statements.
D. Express an unqualified opinion on the restated financial statements of the prior year.
AU508 (Reports on Audited Financial Statements) によると、このような状況では、監査人は訂正された前期の財務諸表に対して無限定意見を述べる｡ただしその旨を説明区分において説明しなければならない。元の監査報告書は再発行されないのでaは誤り｡限定意見は除去されなければならないのでbは誤り｡再発行された報告書の説明区分において、前年度に述べられた意見の種類に言及するのでcは誤り｡従って答えはd。
E: 注（O ではなく、S の後に来る。）
" In our report dated March 1, 20X3 (①), we expressed an opinion that the 20X2 financial statements did not fairly present (②) financial position, results of operations, and cash flows in conformity with accounting principles generally accepted in the USA because of two departures from such principles: ... (具体例［(1) the Company carried its property, plant, and equipment at appraisal values, and provided for depreciation on the basis of such values, and (2) the Company did not provide for deferred income taxes with respect to differences between income for financial reporting purposes and taxable income.］)... . As described in Note X, the Company has changed its method of accounting for these items and restated its 20X2 financial statements to conform with accounting principles generally accepted in the USA (③). Accordingly, our present opinion on the 20X2 financial statements, as presented herein, its different from that expressed in our previous report (④)."
① The date of the previous report
② The type of opinion previously expressed
③ The circumstances causing the auditor to express a different opinion
④ That the updated opinion is different from the previous opinion