[Korea goyounghun financial newspaper reporter] financial authorities according to the audit report was presented to the period Tips for investors.
The FSS said the 29th utilize audit reports through "audit reports to properly utilize 'room. Important audit reports to check their investors FSS announced details △ electronic disclosure system (DART) confirmed △ 'unqualified opinion' and the company's financial soundness difference △ Check according to "highlight details" △ mentioned "going concern uncertainty," the company noted △ Ltd. is engaged in industrial orders, a key audit matters' OK △ 'comment' check the financial statements and the like.
Audit Report Financial Statements will create an opinion of the auditor on whether the right to be fair in all material respects, in a report format.
Such audit report can be found at the Financial Supervisory Service, the electronic disclosure system. December settlement traded corporation is normally the end of March to submit an annual report to the (then elapsed fiscal year within 90 days), and must be accompanied by the audit report when the business report. If listed companies are not submitted within the deadline annual report (audit reports required attachments) specified in the Management Company is not submitted at all is delisted.
Auditors depending on whether the financial statements are displayed appropriately in accordance with the accounting standards and auditing, each expressing a different opinion (fair, limited, inadequate, opinion rejection, etc.). 'Unqualified opinion' of auditors has nothing to do with us as one, and financial soundness of the companies that expressed when the auditor determines that "gotta have show that the financial statements properly in accordance with the accounting standards.
The audit opinion of the 2014 fiscal year, listed companies from 1848 where expressed in unqualified opinion on the company because dalhaetjiman to 99.1% (1832 g) fair opinion of the express company 2.7% after (50 places) audit reports issued not two years delisted done.
The auditor shall describe the requirements to be a reference to the decisions of information users to "highlight details, the audit report. The details, such as the presence of such great uncertainty (continued concern assumption and lawsuits content, etc.), important transactions, changes in the business environment with related parties correspond thereto. This emphasis on information can have a significant impact on the Company's future financial position and performance.
Specifically mentioned "going concern uncertainty, companies should be noted. Company external auditors mentioned the continuing uncertainties in the company emphasizes the high requirements because delisting rate than otherwise. Actually showed continued high near 8 times than the unqualified opinion ratio (2.2%) will be delisted proportion (16.2%) will be abolished within two years of listing does not list the company emphasizes details of the company described the company uncertainties highlighted details.
In addition, orders industry requires a more active involvement of the estimated auditing in the process of recognizing income over several periods. Key areas where it conducts audits for the contract industry accounted for special attention, such as revenue recognition criteria in progress, unbilled construction requirements, movements in and described in details the key audit
Therefore, if a company belonging to the industrial new orders need to be sure to identify key audit requirements.
FSS officials' It contains comments (notes) is also a variety of information in the financial statements in the audit report, it is necessary to look carefully, saying, "In particular, contingent liabilities History and transactions with related parties are described in the tin is necessary check points" He emphasized that.
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