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Froggy Jumps
Froggy Jumps

NIA 705 Tipos de opinión modificada

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NIA 705 Tipos de opinión modificada

Froggy Jumps

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About this activity

Establece que tipo de opinión debe emitir el auditor en cada supuesto

Created by

Emily Esparza
Emily Esparza
Mexico

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NIA 705 Tipos de opinión modificada
 

Froggy Jumps

NIA 705 Tipos de opinión modificadaOnline version

Establece que tipo de opinión debe emitir el auditor en cada supuesto

by Emily Esparza
1

Habiendo obtenido evidencia de auditoria suficiente y adecuada, concluya que las incorrecciones, son materiales, pero no generalizadas

2

No se puede obtener evidencia de auditoría suficiente y adecuada, pero concluye que los posibles efectos de las incorrecciones no detectadas, si las hubiera, podrían ser materiales, pero no generalizadas.

3

Habiendo obtenido evidencia de auditoria suficiente y adecuada, concluya que las incorrecciones, son materiales y generalizadas.

4

Cuando no se pueda obtener evidencia de auditoria suficiente y adecuada, y concluya que los posibles efectos de las incorrecciones no detectadas, si las hubiera podrían ser materiales, y generalizadas.

5

Cuando suponga la existencia de múltiples incertidumbres

6

Cuando concluya que, a pesar de haber obtenido evidencia de auditoria suficiente y adecuada, no es posible formarse una opinión sobre los estados financieros, debido a la posible interacción y su posible efecto acumulativo.

 
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