我没有AUDIT经验，怎么也不明白 update prior period compiliation report and
reissue the report 的差别，有没有人愿意解释给我这个笨蛋？
谢了！！！
m*******a 发帖数: 86
2
这个是偶得理解：
Updated report 是指 a continuing accountant 在做current engagement 的时候发
现有些东西影响他对 prior audit report 的opinion. 然后他在current audit
report 上 re-expresses his previous conclusions or expresses different
conclusions on the financial statements of a prior period as of the date of
his current report.
Reissued report 是指An original report issue 之后auditor 发现有心的东西值得
注意或者对financial statements 产生material 的影响，于是重新issue report
using the newly released date.有时候也可以用due date-new date for the
specific items you wanna make change and original date for the remaining
items.
