美国证券交易委员会是否曾经愿意接受针对GAAP背离的合格审计意见?

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2022-02-03 DOI:10.2308/aahj-2021-012

J. D. Keyser

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引用次数: 2

摘要

上市公司会计监督委员会（PCAOB）颁布的审计准则概述了审计师报告的四种替代方案：无保留、有保留、不利和免责声明。然而，目前，美国证券交易委员会（SEC）通常只接受其中一种选择：无保留意见。在1988年取消“服从”限定意见之前，美国证券交易委员会允许在存在重大不确定性的情况下发表此类意见。然而，自1938年4月25日发布第4号会计系列公告（ASR）以来，美国证券交易委员会通常没有接受有资格偏离公认会计原则（GAAP）的意见。本文描述了一个美国证券交易会同意接受有资格背离公认会计原则的意见的例子。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Has the SEC ever been Willing to Accept Qualified Audit Opinions for a GAAP Departure?

Auditing standards promulgated by the Public Company Accounting Oversight Board (PCAOB) outline four alternatives for auditors’ reports: unqualified, qualified, adverse, and disclaimer. However, at the present time, the Securities and Exchange Commission (SEC) generally accepts only one of these alternatives: an unqualified opinion. Prior to the elimination of “subject to” qualified opinions in 1988, the SEC allowed such opinions in the case of material uncertainties. However, the SEC has not, as a general rule, accepted opinions qualified for departures from generally accepted accounting principles (GAAP) since it issued Accounting Series Release (ASR) No. 4 on April 25, 1938. This paper describes an instance where the SEC agreed to accept opinions qualified for a departure from compliance with GAAP.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.