What Is The Impact Of The Revaluation Accounting Essay


Evaluation and the affidavit of documents of an organization and finical accounting documents used by an expert and this should be a highly qualified person. The universal significance of an audit firm is a confirmation, the diet plan or manufactured goods. A research is one of an organization or a tax refund from the IRS to control frdulant activities by management, there are three types of audit: Audit office (check your local IRS office), correspondence audit check (make check in the mail for additional information to collect), and in the field (to verify that taxpayer's location of the company.)

An audit is a box to check the status of the results of the company and the balance sheet and accounts and equity (GAAP) to evaluate.

According to the IRS is auditing the contract is an audit of the taxpayer's return, usually the correctness or acceptability of the feedback information.

1.2 Type of Auditor:

There are two type of auditor:

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1. Internal auditor

2. External auditor

1.3 Internal Auditor:

Internal auditing is an independent advice and activities aim to add value and improve an organization. It helps an organization to achieve its objectives through a systematic, disciplined approach to evaluate and improve the efficiency of the risk management, control and governance. Internal auditing is a catalyst for improving organizational effectiveness and efficiency by providing information and recommendations for the analysis and interpretation of data and business processes.

The scope of internal control within an organization is broad and can include such things as operational efficiency, reliability of information, prevention and investigation of fraud, the active backup, and compliance with laws and regulations.

The internal auditor's objective expected value and expand the business and all activities that take place in the organization. Another objective of ensuring that all species are created by the policy of effective governance is the right implements risk management to be easier on all the work in true partnership with management, external auditors, their fraudulent activities administration, which is controlled very carefully identified.

Reporting to the Board's internal auditor or others charged with governance, such as the Audit Committee. The reports are private and for the board and management.

Scope of internal audit work relates to business.

Relationship between internal auditors of the company often used, although sometimes the outsourced function.

An internal auditor is an employee of the organization, it depends really, because some of the management work he did in his way, he has also included in the activities and the impact of bad frdulant external auditors to be taken.

1.4 External Auditor:

An external auditor is an accountant for most of the work for an accounting firm that is completely independent of an audit organization's internal auditor. An external auditor must be each formed by the combination of professional accountants, and he must decide and inform the Executive Director with the monitoring of company loyalty.

The external auditor is part of the assurance engagement for a trial of Carrie independent auditor on the boring business.

The objective of the external auditor to verify the statement of the external auditor to be paid to manic serve a true and fair view and an opinion on the manic state, to express. They occur in all military information through the management, implementation of the audit are available.

The external auditor within the shareholders, stakeholders and members of the organization in relation to the terms and faithful accounts paid for finical management. Audit Report is the sole shareholder issue and all other stakeholders.

Scope of external audit reports and supporting documents only cute, is not interested in the activities of the organization and activities. Among the external auditors, and he did at all, and are independent members.

Carry out the objectives of an external auditor for the audit as the auditor to give a true and a manic expression evaluation. An external evaluation is completely independent of management and information management in order to provide sufficient data, and the external auditor so that we can make a judgment and have a rat in the test report and if management is not insufficient data and the external auditor must give its opinion on give and take not qualified to write the signature and risk management to correct the error and then I'll give an unqualified opinion.

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1.5 Non-current Assets:

For example: assets Land, buildings, machinery, equipment and intangibles. Fixed assets, fixed assets that are not easily editable in cash or not cash is generally in the coming years, or a long-term mutual-

Long-term assets will be living in the body's ability to do business with respect to their services.

Property and equipment are like anything that is not defined in property and equipment. The main line is that every part incorporated into the long-term investments, fixed assets, machinery, equipment and goodwill and other intangible assets.

Property, plant, machinery, equipment and other materials in current assets. And just in fixed assets in the balance of accumulated amortization Total depreciation in the manic state, which are included in the state of mania against fixed assets are included contain deducted. Depreciation is an estimate of the cost-benefit organizations better to replace all other assets. All goods must be reported at cost. The absence of the original value of non-current time passes most of the activities of the current date and purchase price. Cost: the actual cost of fixed assets in the balance.

Strictly says: A long-term assets are tangible, this is the kind of goods that the organization is not sold for a minimum of five years. But time is often in fixed assets. Another example of a fixed asset is Coca-Cola in the United States. What are the organization that the time for long-term assets.

1.6 Brief Introduction:

The analysis of the judgment and control of the revalued assets, means that the effect of the auditor, if the direction of the organization's long-term assets are revalued.

1.7 International Accounting Standers 16:

The objective of IAS 16 is to prescribe the treatment of fixed assets. The main issues are the timing of recognition of assets, the determination of their carrying values ​​and depreciation, to identify for them.

1.7.1 The Revaluation Model:

The model fit for revaluations of Non-Current assets should be performed regularly, the current value of an asset differs materially from its fair value at the balance sheet date.

If the asset is revalued, the entire classes of assets, assets are revalued. Value adjustments on similar assets removed as part of the cost model (see below).

If the result of the revaluation of fixed assets is to increase the original amount, which must be seen with the benefits and other services in the capital of the position of "update", as is typical of the opposite of the revaluation of fixed assets is lower in the front side as a sign that the benefit as income must be documented.

The losses suffered as a result of the revaluation would have accepted the costs to the level that is recognized by a revaluation of certain assets of additional connection level as before. They have met once depleted the assets of the company, a number of other improvements are transferred directly to retained earnings; otherwise it would be in recognition of equity in the other. These revenues would not have been transmitted through the book (which does not "fit" of the profit or loss) to have.

1.7.2 Depreciation: (Cost and Revaluation Models)

For all depreciable assets:

The capital cost (price of the assets less the remaining costs) is allocated on the basis of the assets of benefit for life.

These costs and remaining useful life of the revalued assets is reviewed at least every period of financial services and the prospects for the range of uncertainty following the previous approaches, depending on the adjustment must be made in the estimate varies according to IAS 08 .

These companies damping techniques show the position that the benefits of financial assets issued by the organization.

These techniques will be reviewed after depreciation at least one end of the year, the design of aid spending has multiple mitigation techniques and this would be different with concern for the future change in estimate under IAS 8.

The depreciation should be included in the report on income, if it is the carrying amount of the additional assets.

Depreciation occurs when the asset is presented for the use and lasts until the asset is sold, if the residue is always....

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1.8 Research Questioners:

Q1: What is the impact of the revaluation of assets on the balance sheet?

Q2: What is the impact of the devaluation of the assets of the external audit opinion?

1.9 Background:

I chose this topic because I can show whether the administration responds to dissatisfaction with long-term assets a very negative impact on the audit report.

1.10 Thesis statement:

Dissatisfied with the appreciation of the problems of asset management that weak process effected of the company and management fraudulent activities that have a negative influence on the independent auditor's opinion in its review of madness. "

2-Literature Review

Locke (1990a) found that "trust in the judgment of the auditor of tangible fixed assets by the management of the organization carefully evaluated with the attitude in question." Of particular importance, according to Locke ~ (1990b), the need for the capacity and competence of the evaluator to increase both, to be evaluated on qualifications and relevant experience in the specific type of asset verification.

Horsley (1990) insists that the auditor should be provided by the customer to meet should provide adequate information in their reports to listen ... He notes that "This information may include, for example, used to support assumptions, market analysis, comparable sales and the discount rate." If this information is not included in the report, Horsley, that arrangements be made for access to listen to the documentation in support of value, the basis of the assessment, the facts and hypotheses to be tested.

Wood and Chung (1992), to separate audit of a review into two elements: first, an evaluation of the reviewers and, secondly, a review of the evaluation report. After AS-5, emphasize the need for the auditor's knowledge of experts to consider the reputation, experience and independence. On the report itself, the auditor should consider such issues as the basis for the evaluation of information sources and assumptions. Design details such as leasing, rental contracts and leases must be reviewed at random to be verified against the customer management and calculations in the report. Wood and Chung also noted that the right to audit working papers and information to be especially useful for high-quality assets to meet demand can be audited. They conclude that auditors should ensure that controls are in compliance with legal requirements and are not fully stop the work of the appraiser.

Lynn (1993), written by an Australian perspective emphasizes that there are different types of questions the researcher must keep in mind when in the work of an independent expert. Based on the Australian Auditing Standard AUP 22 "With the work of an expert", which he calls a series of questions about the independence, competence and expertise of the experts again, because the extent to which the expert evaluates the data source is an absence of bias or forecasts of future income, the assessment of expectations of respondents did, especially the cost of capital, and an understanding of the methodology used by the examiner. The auditor also needs the data and expectations of experts and his / her own knowledge of the customer and the conditions created to compare the evaluation. Lynn said that if the auditor is to provide the required data and information that the scope of the audit, which can lead to qualified opinion in the report are limited to offer.

In accordance with SSAP 28 (paragraph 1.2) "The revaluation of fixed assets should be considered as a timelier, accurate and the recipient's delivery of financial statements." This suggests that the purpose of the revaluation of tangible assets, the desire to improve the usefulness of financial literacy programs.

Another approach that has been supported by experimental research is that there are certain advantages in asset management (Brown et al, 1992 Whittred and Chan, 1992 to re-evaluate; Easton et al, 1993). This view is particularly important for research in this work, because the auditor should consider whether the values ​​of the true picture of the financial statements of the organization and unprejudiced Ness show. Brown ETAI. (1992) suggested that the lack of existing fixed asset revaluations in both contracts and political costs. They also discuss the improvements that can be created to solve problems through the manipulation of information because this information managers can, if an external user (Standish and Ung, 1982) to do to win.

Participates in terms of the transaction costs of asset revaluations have an influence on the flow ratio of total assets, which is commonly used in the flow of contracts. Theory, Brown et al. (1992), that the closer the organization is to break a contract, the greater the likelihood that the organization re-evaluated.

 The political cost theory suggests that greater profit organization, the financial statements, to accept the increased finical to avoid the reduction. Pull the interests of the supervisors of the Law No revaluations of physical assets due to declining profits in future years for the organization as a result of higher depreciation costs and poor investment returns due to reported increased reports in the cost of assets. It is in this theory; the author argues that large organizations are complementary to assess new fixed assets, such as smaller organizations. Brown et al. (1992) responded, and they are required to be used as a substitute for a substitute that is not the size of the organization is a good alternative to the political costs, the industry tends to strike. They suggest that the efficient organization of the enterprises covered by the strike is estimated that the re-organization in other companies.

Brown et al. (1992) also describe three aspects of information asymmetry can make the difference by the revaluation of assets to make. First, a willingness to re-assess the degree of financial slack, due to an increase in book value of total assets, to improve the financial situation of the company. Second, there is a reserve to be used for a bond issue and also demonstrates the good news in the market, reducing the market value of this action as a result of the free allocation of the organization can be. Show thirdly, a revaluation of assets as protection against a takeover by shareholders who use the value of the assets of the company enlightened "(p.4S). An experimental study of asset revaluations Australia was carried out by these authors and found support for his theory, but important.

Whittred and Chan (1992) to asset revaluations discuss an inexpensive instrument to increase supply to reduce the problems of lack of investment and help the organization to maximize investments in profitable projects increased. They assume that the probability of a positive reassessment of the existence of loan conditions and limits of the budgetary implications and the value of increased opportunities, and is negatively associated with receipt of cash in the organization (s i.e. the availability of internally generated funds correlated). Their research supports the theory, realistically, as a rule, but here is the power of the author's explanation is somewhat modest in their minds.

Should, according to Ashton (1983) "The main goal of research in human information processing to control the authentication of the decision to do so by the auditor to improve. Can be improved before the decision, but the actual quality of the decision and could be evaluated are evaluated before the decision, the decision should be understood by the auditor. Three most important reasons for studying the review of the decision to understand evaluate and improve the decisions of the audit. "

In addition, Libby (1991) "Much of the research is conducted in this area, the current review of the decision-making and insight into the performance of the underlying elements of the decision. This as an important prerequisite for achieving main objective is to strengthen the decision. "

There are many efforts to study the audit opinion to share on the basis of the objectives. An earlier attempt was by Kinney and Felix (1982) made ​​the research is divided into three categories:

1. Types of State. They are designed to meet the condition and identification skills to define the actual behavior of auditors to evaluate.

2. Model / improvement of the theory. This research includes descriptive standard models, or both to explain and enforce the conduct of the hearing.

3. Test the theory. These include surveys or controlled experiments to test predictions based on different theories of vision.

The authors acknowledged that the first two types of research to get to the side or in reverse order, because the type of search is a tentative theory or model, even if they follow an accident. The third type is considered a corollary of the first two types. While Felix and Kinney (1982) does not directly focus on the review of the decision, concluded that it should have a better understanding of the review process and best practices of both professional accountants.

More recently, Ashton et al. (1988) reported that research is the decision of the Court can be divided into three types: first, the research is that "as the audience to make decisions," focused (by a descriptive approach), the second investigation, evaluation (which is the standard approach) and the third related research "how decisions could be made better" (according to "how different decisions for the parties," a rigid) (p. 102). Ashton et al. stressed the importance of the descriptive approach, with a focus on professional behavior and thinking of the listener.

Duncan Williamson (2006) IAS 16 allows two payment models 1 - Cost model: the asset is carried at cost less accumulated depreciation and impairment losses. [IAS16.30]

2; revaluation model: the asset is carried at a revalued amount, being its fair value at the time depreciation of the revaluation, net of the assumption that fair value can be measured reliably. [IAS 16.31]

In the revaluation model, revaluations must be carried out regularly, so that the carrying amount of an asset does not materially from its fair value at the balance sheet date. [IAS16.31]

If an item is revalued, if the entire asset class is one of the assets, the new one.


Revalued assets are depreciated in the same way under the cost model.

Increase in revaluation reserve in equity as a revaluation reserve, in a reversal of a revaluation decrease of the same asset should be recognized as income. [IAS 16.39]

The depreciation charge [IAS 16.40]

Revalued asset is directly from the revaluation reserve must not be retained earnings or equity in the transfer of the revaluation reserve to retained earnings on the left, shall be charged to the profit and loss account. (IAS 16.41)

3-Research Methodology

My aim of research in the auditor's opinion to give tangible assets. From my perspective as an address, the results of the audit the auditor scored for our assessment of the revaluation of intangible assets and the management and the unhappy result of the revaluation of fixed assets accounting offered at the time thinking about the external auditor shows management that the weak internal control system of the company and management fraudulent activities they need to have a negative impact on the Council's auditor in the audit of the insane.

3.1 Sample of data:

In my thesis, I have a solid company, the bank and the audit as a thesis on the ground sample. My geranial discussions in the auditor's judgment of the assets chosen are based.

3.2 Time Horizon:

My study is based on the advice of external auditors of the base. (What is the external auditor believes that if the appreciation in the long term asset management body). To this end, my time horizon of about five of last year's data and analysis of 2005-2012 period.

3.3 Data collection:

There are many methods of research by scientists for their research around the world uses. Some of these methods are mainly used in the world.

News paper




Market research


Meetings with the related people

Interviews etc.

Here are some ways to look normal, but I'll do my research with these methods.



Internet & Journals

I chose these methods because they give me better information about my topic, I will use in my project.

3.4 Limitation of scope:

In preparation for my thesis many restrictions was a very short time, the thesis must be problem Internet are not available during the discussion, there are many problems in the month of Ramzan.

The additions within the general limits of the experimental study, which was also shown in this view of literature, there are limitations that must be taken into account.

 The first is that either of the two studies with the situation remains initiated measured, resulting in a decrease in internal validity. This is the purpose of this is that it is important that managers are measured and partners and managers play a role in the investigation of the conferences began, it was clear that decisions on the tangible assets of the older participants completed only the function audit. For the purposes of research, negotiations with key partners in the "up" Six accounting firms, that does not make sense for the acquisition, partner and general manager, and to participate in research at the same time. Similarly, the available research provided by two directors of New Zealand, the logic of the research review with the operators of several local and decided that it will not be useful for obtaining concentrated simultaneously organized mandatory.

Wright (1976), the number of possible complications that occur when work is no specific control measures can you tell the exclusion of understanding the specific function, the risk of not performing their tasks is a goal that could be discussed by other evidence and if possible manipulations in the study should be the leader. The first complication can be solved with a high degree of experimental tests which would be acceptable and effective for both complications. In addition, there will be safe, in fact, organized in the atmosphere, to understand these problems, almost all functions of the distribution right and why is this attention to all the experimental results, regardless of whether they are well organized system. Possible restrictions do not operate independently within the organization. Although the questions do not show the directions of strong research component in another type of grant until they have done and the wheels of study for older people back.

There was mild to moderate benefits to the patient, before someone takes it clear that there are no right or wrong and the reactions were not identified. This is the prediction of the person listening to this position of superiority to play with honesty and research methodology, emotionally and professionally. The ability to search, consulting other sources of evidence, is only a question of when the sheet used is observed, and these are not the conditions of this study. The last question, said Wright about the likelihood of injury, were not the problems that packaging materials are packaged, including employees and respond to these will be limited to the user. The conclusion is that measuring the benefits of research for the desired level of seniority consumes more than outweigh the disadvantages of poor control.

The other limitation is the size of the minors in the research model at a time. This was due to the closure of the directors and executive officers and directors held senior auditors less for them to choose the type of decision involved two studies. It was very difficult to draw conclusions on the same drive or to acquire a major, has participated in research, as more and more in New Zealand and the value at the time. These questions have been improved in the search for two, because the amount of unsuccessful search for the interruption of the influence of research mathematics. Although the issue has not been completely overwhelmed by the study of the information in this research and by observing the changes.

Another limitation of this study is the first bias-in this consideration was not part of the mechanism of the investigation and therefore cannot guarantee that the results proposed, including the native bias in the method of investigation. It should be noted in Chapter 4, because research has not yet begun in an organized environment, the results should be able to call and their response is likely to change later, the study of test bias Ness. Since the loss of customer transactions is a complex issue, some research had been willing to change their answers to power after the notification of the operation. This was decided, were not included in the review study. These measurements show that the effective bias Ness.

3.5 List of variables:

In my thesis I will use a variable as dependent and independent are the result:



Audit finding

Revaluation of non-current assets

Finical statements

Auditor opinion

3.5.1 Dependent variable:

Judgment of the Court so variable and depends finical statements, because if the revaluation of fixed assets are not satisfied with the direction of the external auditor's opinion and judgment are met, the negative effects and gives the auditor's opinion the qualified statement of cute and gout are not just information.

3.5.2 Independent variable:

Revaluation of fixed assets are the independent variable, since although the internal audit of the organization a week and fraudulent activities are the revaluation of fixed assets and tangible results with the external auditors are at the time of inspection of surveyors hair and satisfied, very briefly.

3.6 Hypothesis:

H1: Dissatisfied with the revaluation of tangible fixed assets negative impact on the evaluation of the external auditors.

4-Findings of study

This theory has a number of contributions to literature. Are summarized in Chapter 2. In this section, each contribution is again observed, followed by a brief discussion of the case to the investigation.

The dependence of the auditor on the evaluation of the tangible assets of the organization's management carefully assessed the attitude in question. But my research is that if the company management is not the result of the revaluation of fixed assets in the balance of manic satisfaction as part of the explanation is not the original shape of the face can be seen and data on the effect It's bad enough explanation and shareholders if the company in question, are the new investor of the organization is not interested in the company and will invest in large losses for investors.

 According to the observation of the first search for the review of the revaluation of assets, the study shows that serious problems that seem to control the decisions in this section. These issues are examined and must be broken, especially the threat of a financial contract, the probability of creation of joint actions, and the questions from the threat of loss of customers and the capacity of the battery. The two most important factors that demonstrate the ability and incentives of management to re-evaluate the research results indicate that the listener is expected with such a serious threat.


Our information on the outcome of the decisions of the High Commissioner of the conflict issues that threaten the control of the situation was greater than before. This is achieved in the study. One is the result of the default risk of customer contracts and liabilities, checks the result of the influence of the threat of losing customers. These threats can be at the same time, the test situation and the implications of the study show significant cooperation have influenced both updated.

This study of the existing inspection statement was the result of user constraints curious opinions. Since no accurate assessment can be considered, the auditor concerned that their decisions on the revalued asset may be correct when investigated by the spirit of the listener. Inserting and Gibbons (1988) discussed the need of having to explain a decision can be affected is the taking of evidence and criticism must begin not only with an opinion, but also to expand the decision will contribute to that he was executed. Although the auditor may judge that are not the same user and an explanation sufficient to explain a group disagrees with another group, on the other side. (Messier and Quilliam, 1992). This issue was discussed in the research, the influence of the forces of debt holders and customers of the audit profession in terms of strategic decision making reporting periods and the likelihood that such evidence should be adopted has been reviewed. The implementation of the holders of the notes is derived from the risk of default of agreement, the client's debt, while under a client presents a risk of losing customers. The contact has a significant effect on two different proposals that are not applying the effect of two different users, so that they can reduce the time to revalue assets tests and risk assessment study, the most sensitive to be recognized.

This study was based on reliability / of the circumstances in which auditors rely on the results of an expert chosen by the customer to expand. This was done in me 2, which inspects the influence of power control period in the velvet of strategic time and the possibility that assessments must be recognized. The forces are larger, the poll showed that devote less time to review the prices of assets, and in general, are more likely to agree with the most sensitive. Examiners recommended that the perception of experience based on the results of a neutral professional. Although cooperation has an impact both on the nature of the assets and the opportunity to study the velvet that are not necessarily related to the qualifications as in the case of a higher power of velvet, "was found. Despite the apparent authority the stack, if the research has been strengthened with the valuation methods used by them, they were less inclined to agree with the rational judgment.

These statements recommend that in all cases varies according to the findings of the concept of a professional accountant in the professional capacity to the extent of the evidence by experts.

Our application easier for more users can influence the objectivity of the auditor. The search results advising the auditor is affected by the risk of loss of customers and are eager to reach an agreement with the customer feedback reinforcement for evaluation in this state. These findings should have important suggestions for the profession of Chartered Accountants; for it is that the conflicting application can accept the verdict of the audience to the creation of objectivity.

Test selection segment of the community to study one, the thesis was the decision of the research in this segment of the wonder of what he hears studies planned for auditors of light. Two numbers of visits was made by managers and directors of the new controls in New Zealand. The results suggest that decisions are subjective, the auditor of a proposal by the customer of the common shares of the population in general and the competence of velvet.

Although, if they fear for the scope of evidence that listeners are not likely to agree that if the rational evaluation, if the battery capacity is high in the professions. The result was a significant view, the study had also been in contact more, if the revaluation of assets is likely to coincide with the rational valuation of assets.

Experts should be required for customers to provide adequate information in their reports to listen ... But my position filled as a result of the reassessment of the direction of the auditor issues an unqualified opinion on the certificate and, if the product management picky are not satisfied after reaching depths of his expert to examine the control and that's how the auditors have very negative effects on the recognition of the Declaration of cute.

An independent evaluation by the auditor assessed on two elements: first, an evaluation of the reviewers and, secondly, a review of the evaluation of my knowledge the insignificant statement accounts of the company, as this effect organizations the whole thing of evil in the mind set is the recipient of the fraudulent management of the company and top-down management involvement is not good.

After AS-5, emphasize the need for the auditor's knowledge of experts to consider the reputation, experience and independence. On the report itself, the auditor should consider such issues as the basis for the evaluation of information sources and assumptions. To my knowledge, this statement is the independent external auditor experience and why not if the auditor does not depend on the measures of management experience and the external auditor and the fraudulent transaction takes time cannot be objectively judge the state very well by the external auditors.

In my study, through the work of an expert, "mentions a number of issues of respect for the independence, competence and expertise of the experts, is the question of how far we have reviewed, the expert or the source was the Pure Data is an estimate of expected future income, the analysis of the expectations of the reviewer, in particular, procdures. The evaluation. Lynn points out that if the auditor has obtained the necessary data and information that the scope of the audit, which can lead to qualified opinion on the report, can be reduced.


In this study have demonstrated the impact of the revaluation of long-term assets in the manic state of a company is successful, the impact that two first aspect is whether the management at the conclusion of the external auditor, the auditor has obtained the analysis of to examine the process and worked for the external auditors and management are favorable opinion was on the revaluation of fixed assets, the actual implementation of this society free activities frdulante different form and direction of the internal organization and strong management is busy with corporate work and honesty of the end of the year to read in the enterprise edition of the annual report and marketing of the increased participation of investors and the declaration cute and customers are willing to make the investment in the company are on the list, after a year business more profitable and gain market goodwill and time. And the second is that if management responds to the revaluation of tangible fixed assets accountant happy time in the minds of the external auditor's management shows that the weak internal control and management of the organization and fraudulent activity outside this period , the auditors are the leading manufacturers in a detailed examination of listening outside the organizations of the weaknesses of the organizational review of the external auditor audits the falsity of the interests and external auditors want, experts matter if it is not unlike an external auditor meet the fate of their correct errors as it is the address of the organization is not giving correct error, the auditor's report is the revaluation of non-current assets Property, a negative impact is the result of the result is nonsense statement that investors are not attractive for this client corporations are not investing in this company and the value of the stock of the company and the company to reduce waste.

My first answer the research questions that affect many revaluations of fixed assets in the balance, if management provides satisfactory results, and even demanding re-evaluate, as part of the International Accounting Standards 16 spectators.

My second answer to the question is that it is true that the management to give due to the revaluation of the material adverse effect on the auditor's judgment still not satisfied.

In the end, prove the revaluation of fixed assets has a negative impact on the assessment of external auditors, management, he is satisfied.