Financial Reporting and Analysis
 
FSA-01
describe the roles of the key financial statements (statement of financial position, statement of comprehensive income, statement of changes in equity, and statement of cash flows) in *uating a company’s performance and financial position;
describe the importance of financial statement notes and supplementary information —including disclosures of accounting policies, methods, and estimates— and management’s commentary;
　　
        常見的財(cái)務(wù)報(bào)告
　　Financialfootnotes
　　Providesinformation that is essential to understanding the information provided in theprimary statements可以幫助更好地理解主報(bào)表中的內(nèi)容.
　　Disclose thebasis of preparation for the financial statements(如IFRS準(zhǔn)則之下)
　　Discloseaccounting policies, methods and estimates
　　Management’sDiscussion and Analysis
　　注意，這里的考核方式就是會(huì)問(wèn)哪個(gè)信息是應(yīng)該被包含在MD&A,FOOTNOTES中的。
　　
        Audit’s reports
　　概念：The company’sannual reports are required to be audited by an independent accounting firm.必須是獨(dú)立的第三方的審計(jì)機(jī)構(gòu)。
　　目標(biāo)：To obtainreasonable assurance that financial statement is free from materialmisstatement.注意是在合理范圍內(nèi)確保沒(méi)有重大錯(cuò)誤，那么絕對(duì)確保沒(méi)有一點(diǎn)點(diǎn)錯(cuò)誤這樣的說(shuō)法就是不對(duì)的（not absoluteassurance about the accuracy of F/S表，因?yàn)閷徲?jì)只是using audit sampling techniques），注意辨析！
　　分類： unqualifiedaudit opinion， qualified auditopinion，adverse opinion
　　According toSarbanes-Oxley Act, auditors must also express an opinion on the company’sinternal control system. 同時(shí)要出具公司內(nèi)控狀況的意見
　　Proxy statements
　　Information onmanagement and director compensation高管的薪酬
　　Company stockperformance, issuance of stock options
　　Potentialconflicts of interest between management, the board and shareholders.
　　Election of boardmembers, management qualifications

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