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ACCA audit report 怎么写.

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ACCA audit report 怎么写.
要求:草拟一份审计报告
You have finished the auditing of Hor-Plt company.
You have audited
The balance sheet as of 31 July,2009 and 31 July,2008;
The Statements of earnings,cash flow and stockholders’ equity ended 31 July,2009 and 31 July,2008.
Your findings are
An expenditure of $1m,which is to be expensed,has been capitalized by the company.After communication,they refused to adjust the financial statements.(The profit of the company is $7m in that year)
ACCA audit report 怎么写.
F8的课本上不是有审计报告的范例嘛~
这个应该出具有保留意见的审计报告,“除...外”的格式~
您翻下书,照着书写就好了~