It may happen once or twice yearly, but when it does, it is an expensive and time-consuming problem. You are faced with a difficult reporting situation that may cause a modification to the auditor's standard report. You spend hours trying to piece together the appropriate report from the myriad of existing literature, and you still have to explain the reporting consequences to your client.

The Guide will help you reduce legal exposure by discussing and illustrating over 275 reporting situations, including reports modified for GAAP departures, scope limitations, going concern uncertainties, and numerous other situations. It also provides guidance on modifying the report when an audit of a nonpublic company is performed in accordance with PCAOB standards.

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