问题描述：
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)
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)
问题解答：
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