1.

2.

1
 1.



2.

1.



2.

1.

2.
3.

1.

2.

3.

4
1

1.
2.
3.
4.

5

1.
2.


3.

1.
2.










1.
2.

6

3.

1.

9
2.
3.


4.
5.

6.

7.

8.

9.

10.



11.

10


11

1.

2.

1.
2.

3.

12


13


Clearly trivial
Factual misstatements
Judgmental misstatements
Projected misstatements
Qualitative aspects of the entity's
accounting practices
Qualitative considerations

14


15

1031720
(02)2549-0549
(02)2549-0634
07887261
http://www.ardf.org.tw

16