老師可以幫俺批改一下這倒題不(2020sd)
1.The client make $2.1m provision but the auditor find the $270000 of the cost should be include in the provisionthe provision is overstatement if the finance director not make amend to the provision. Discuss with management why they not make amendence to the wip
2.the adjustment required $270000 is require which represent 0.33(270000/800000) of revenueand 0.23 of total assetand it is material.
3.it is material but not pervasiveso a qualified opinion should be issuedb