英语班1402全26讲讲义

1、专题十二 审计关键审计事项：Keyaudit无保留意见：Unqualifiedaudit保留意见：Qualifiedaudit否定意见：Adverseerof强调事项段：Emphasisof其他事项段：Other matt撤销审计：Withdrawfromthe 治理层：Thosecharged不一致：Materialinconsistency以前年度报表：Previousfinan ls原因：Substantial：Audit当期数据：Current比较信息：ComparativeyI.Key专题十二 审计关键审计事项：Keyaudit无保留意见：Unqualifiedaudit保留意见：Q

2、ualifiedaudit否定意见：Adverseerof强调事项段：Emphasisof其他事项段：Other matt撤销审计：Withdrawfromthe 治理层：Thosecharged不一致：Materialinconsistency以前年度报表：Previousfinan ls原因：Substantial：Audit当期数据：Current比较信息：ComparativeyI.KeyauditKeyauditmattersrefertothetCPAconsiderstobethemostimportanttheauditoflementsofcurrentperiodaccor

3、dingtoal1.Determinetheframeworkofkeyaudit（1）Selectkeyauditmattersbasedonthestartingof“matterswith thosecharged的hesofsernanceincludeopinionsofCPAstotheaccountingpracticeofauditeesuchlve etc.,majorproblemsduringtheauditings,significanternancecanperformitsresponsibilitiestomonitorthelreporting（2）Select

4、“matterswhichhavebeensignificantlyfocusedonduringauditinghe“matterscommunicatedwiththosechargedAuditisriskpay attention to identify and assess risk of material ements,anddesignlve etc.,majorproblemsduringtheauditings,significanternancecanperformitsresponsibilitiestomonitorthelreporting（2）Select“matt

5、erswhichhavebeensignificantlyfocusedonduringauditinghe“matterscommunicatedwiththosechargedAuditisriskpay attention to identify and assess risk of material ements,anddesignandimplementauditingprocedures toementofl for audit Foraparticularaccountbalanceandioncategoryordisclosure,theusuallyresultsofthe

6、audit。ThehighertheriskassessedbyCPAindesigningafurtheraudit,themoreevidence is计个独WhenitneedtoorepersuasiveauditevidenceduetohigherrisklcomplexaljudgmentofaspectsshouldbeconsideredFieldswithmuchhigherriskofassessedmateriall ementsor相关Materialauditjudgmentrelatedtofieldsofmaterialmanagementin l impact

7、ofmaterialionsores on focused on during auditing work”, to constitute key audit mattersThedegreeofimportanceofthismatterforprospectiveuserstounderstandoverall l ements,llythematerialityforl focused on during auditing work”, to constitute key audit mattersThedegreeofimportanceofthismatterforprospecti

8、veuserstounderstandoverall l ements,llythematerialityforl tothematterorcomparedwithotherhe same报Fromiveiveaspects,thenatureandimportanceoftothis ThenatureanddegreeofauditeffortrequiredtohandlethisWhenimplementingauditprocedures,evaluatingtheresultsoftheopinion,thenatureandtheseriousdegreeofTheseriou

9、sdegreeoftheidentifiedcontrolWhetherthismatterinvolvesseveraldifferentiab byted withthe errelatedThemostimportantmatterdoesnott is one municatekeyauditmattersinaudit（1）SetaseparatesectioninauditreportforkeyauditsubheadingstodescribekeyauditmattersitembyThekeyauditmattersarethetCPAconsiderstobemostim

10、portant altoauditthelementsofcurrentperiodaccordingtolandformedtheauditopinionasthebackground,CPAformedtheauditopinionforl ementsasawhole,whilenoteopinionaboutthekeyauditlandformedtheauditopinionasthebackground,CPAformedtheauditopinionforl ementsasawhole,whilenoteopinionaboutthekeyaudit在Althoughsome

11、mattersconformtothedefinitionofkeyauditmatters,suchasmatters causednon-unqualifiedauditopinion,mattersorsituationsmaycausetoseriousdoubts aboutthegoingconcernabilityoftheauditeeexistingsignificantuncerta y,mattersaredisclosedinspecifickey audit heauditreport,nothepartwhichhavebeensolvedsatisfiedly,n

12、amelynoauditscopeislimited,thereisdisagreementnCPAsandtheauditees（2）DescribeeachkeyauditCPAshoulddescribeeachkeyauditmattersitembyiteminauditreport,andshowthe following aspests at the same time:heaudit,andtisidentifiedaskeyaudit2.HowisthismatterHowisthismatterhe he heauditcountermeasuresorauditmetho

13、ds,themostrelevantaspecttothismatter or the most relevant aspect to the risk of material missement of the assessment.AbriefsummaryoftheionoftheauditResultsofimplementingauditMajoropinionsonthisWhetherthedescriptionofakeyauditmatterfficientbelongstonotion,texpecteduserscanunderstandwhythematterisonet

14、hemostimportantmattersfortheaudit,andhowthesemattersareheLimitingtheuseofhighlytechnicalacademiclanguageofauditsohelpexpecteduserswhodofocusonspecifiche softheThenatureandscopeofinformationprovidedbyCPAsneedstobetrade-offunderbackgroundLimitingtheuseofhighlytechnicalacademiclanguageofauditsohelpexpe

15、cteduserswhodofocusonspecifiche softheThenatureandscopeofinformationprovidedbyCPAsneedstobetrade-offunderbackgroundofrelatedpartiesrespectiveresponsibilities（i.e.CPAsprovideinformationinaconciseandunderstandableform,andshouldnot auditees original information）.etheprovidertdontcommunicatekeyauditmatt

16、ersinauditInextremelyrarecases,keyauditmattersmayinvolvesome“sensitive”communicatingtheinformationbringmuchseverenegativeeffectstothe。Insomecases,lawsorregulationsmayalsoprohibitpublicdisclosureofublicdisclosureofamatter,forle,erfererelevantinvestigationtoanillegalacted Lawsorregulationsprohibitpubl

17、icdisclosureofa（2）Inextremelyrarecases,ifthenegativeofcommunicatingainauditreportcanbeexpectedreasonablytooutweighthebenefitsofthepublicOtherwise,CPAsshoulddescribekeyauditmattersitembyiteminauditmunicatekeyauditmatterswiththosecharged CPAsshouldcommunicatefollowingaspectswiththosechargedKeyauditmat

18、tersdeterminedbyAccordingtothespecificsituationofauditeeandauditingpractice,CPAs tthereisnokeyaudittneedstobeheauditreport Referenceformat:keyauditmatters-impairmenttestsofhenotestolI.DescriptionoftheUptoDecember31,201X,thegrouprecognizedgoodwillforthepurchaseofofeachyear,themanagementofyourcompanyt

19、akesanimpairmentongoodwill.Thisyear,YYYcompanyincurredanoperationloss,I.DescriptionoftheUptoDecember31,201X,thegrouprecognizedgoodwillforthepurchaseofofeachyear,themanagementofyourcompanytakesanimpairmentongoodwill.Thisyear,YYYcompanyincurredanoperationloss,thegoodwillshowedofofreportingperiod,manag

20、ementofgrouptookanimpairmenttestonthecashflowforecasttocalculatetherecoverableamountofgoodwillanditwiththebookvalueofgoodwill.Thediscountrateandtheexpectedcashflowusedthe ,llythefuturerevenuegrowthrate,needsignificantjudgments.Throughtest,managementII.AuditprocedurestthegoodwillhadnotOurauditprocedu

21、resforthemanagementimpairmenttestsinclude: 2.Basedmanagementthevaluation ourmptions,methodusedbyofrelatedindustries,wequestionedtherationalityasrevenuenddiscountrate3.Checkedtheconsistencyofinputdatawithsupportingevidence,suchasapproved budgets and the rationality of these budgets息在财务报表附注XXIII.Resul

22、tsofimplementingauditInouropinion,basedonmanagementongoodwillavailableinformation,themptionusedreasonable,therelevantinformation-XXis henotestol II.Emphasisofaragraphandother1.1.Emphasisofaragraphinaudit（1）ThemeasuresadoptedbyCPAswhenaddingemphasisofaragraphinPuttheemphasisofaragraphasaseparateparti

23、naudit UseappropriatetitleincludingthetermemphasisSpecifythelocationoftheemphasizedmattersandrelevantdisclosuret detaileddescriptionofthemattercanbefoundinl ed t Theemphasisofopinionisnotchangedbyaragraphshouldonlyemphasiss reported orl heemphasisofusedonlytoremindtheusersofthefinan audit opinionsle

24、mentsandnottoaffecttheSpecifythelocationoftheemphasizedmattersandrelevantdisclosuret detaileddescriptionofthemattercanbefoundinl ed t Theemphasisofopinionisnotchangedbyaragraphshouldonlyemphasiss reported orl heemphasisofusedonlytoremindtheusersofthefinan audit opinionslementsandnottoaffectthetcanno

25、tbereplacedbyemphasisofonAuditingNO.1502,-non-unqualifiedopinionnon-unqualifiededinauditreport,eDisclosuresinl ementsbymanagementrequiredbythepreparationfoundationoflreportorotherdisclosuresrequiredforion ir Accordingtotheregulationsof StandardsonAuditingNO.1324,-concern”,reportmadewhenmattersortmay

26、causetoseriousdoubtsthegoingconcernabilityoftheauditeeexistingsignificant（3）Ifitissarytoremindlementsuserstopayattentiontofollowingitemspresentedordisclosedinlof aragraphinauditements，CPAshouldadd或ThereisyforthefutureconsequenceofabnormallawsuitorNewaccountingstandardwhichhasawideimpactonlin advance

27、（when ementsisdThereis。sinfluencedorcontinuouslylsituationofthelunqualifiedopinionauditreportandaddemphasisofaragraphafter doubtsaboutthegoingconcernabilityoftheauditeeexistingsignificantands ell tthismatterwillnotaffecttheedauditopinion,andremindusersementstopayattentiontodisclosuresofrelatedlunqua

28、lifiedopinionauditreportandaddemphasisofaragraphafter doubtsaboutthegoingconcernabilityoftheauditeeexistingsignificantands ell tthismatterwillnotaffecttheedauditopinion,andremindusersementstopayattentiontodisclosuresofrelatedhenotesleofaseparatepartwithtitleof“significantyrelatedto不确定“significantyre

29、latedtogoing疑虑Weremindusersofl ementstopayattention,asedinnoteXlthecurrentliabilitiesofABCcompanyexceedtotalassetsXYuan.Asedinnotethesemattersorsituation,withothermattersedinnoteXtolauditeemayexist.Thismatterwillnotaffecttheedaudit 会计Whenthereareanumberofsignificantyofmaterialinfluencetol ementsasaw

30、hole,inrarecases,CPAsmaythinkititabletoerofopinionntoaddemphasisofmatter, butdue eractionn atters,andtheymaylshissituation,CPAsshoulde erofIf thel ementsarenotfullydisclosed,CPAsshouldproperlyqualifiedauditopinionoradverseCPAsshouldyofdoubtsaboutthegoingconcernabilityoftheleofqualifiedaudit“I.Qualif

31、iedauditWeaudittheABC.（hereinafterreferredtoaslincludingementoflessement,ementofinequityof20X1yearandrelatednotestolWethink,excepttheofthemattersdescribedinpartofbasisofqualifiedauditopinion,theattachedlementsinallmajoraspectsaccordancewith thesofaccountingstandardsforbusinessWeaudittheABC.（hereinaf

32、terreferredtoaslincludingementoflessement,ementofinequityof20X1yearandrelatednotestolWethink,excepttheofthemattersdescribedinpartofbasisofqualifiedauditopinion,theattachedlementsinallmajoraspectsaccordancewith thesofaccountingstandardsforbusinessrises,reflectingtheABCcompanysfinan and cash flows of

33、20X1 year.II.BasisofformingqualifiedauditAsedinnoteXtolandtheoutstandingbalancedueonMarch19,20X2.ABCcompanyhasfailedtotheagreementorobtainalternativefinancing.Thissituationttheremaysignificantyofseriousdoubtsaboutthegoingconcernabilityof company.Thismatterhasntbeenfullydisclosedinlements.WehaveStand

34、ardsonouttheauditinaccordancewiththes of the Thepartof“ResponsibilityofCPAsforlementsaudit”inauditfurtherexplainsourresponsibilityaccordingtothesestandards.AccordingtotheCodeofEthicsforCertifiedPublicAccountants,weareindependentofABCcompanyfulfillotherdutiesofalethics.Wettheauditevidenceweobtainedan

35、ceofaudit leofadverse“I.AdverseopinionWehaveauditedtheABClincludingementoflessement,ementofchangesinequityof20X1yearandrelatednotestolltofairlyreflecttheABCcompanysfinan results and cash flows of year 20X1.II.BasisofformingadverselABCcompanyfinancingagreementexpires,andtheoutstandingbalancedueontofa

36、irlyreflecttheABCcompanysfinan results and cash flows of year 20X1.II.BasisofformingadverselABCcompanyfinancingagreementexpires,andtheoutstandingbalancedueonyofseriousdoubtsaboutthegoingconcernabilityofABCcompany.Thishasntbeenfullydisclosedinl是充分onAuditing.Thepartof“ResponsibilityofCPAsforsoftheleme

37、ntsaudit”inreportfurtherexplainsourresponsibilityaccordingtothesestandards.AccordingtoChinaCodeofEthicsforCertifiedPublicAccountants,weareindependentofABCobtainedi 2.fficientandappropriatetoprovidethebasisfortheanceof2.Other相aragraphsinauditlunderstandingofauditwork，CPAresponsibilityorauditreport.Sp

38、e as follows：relatedtousersunderstandingofauditrelatedtousersunderstandingofCPAsresponsibilityorofloflimitingthedistributionanduseofauditparative Information Differentpreparationbasisoffinanl sdifferentrequirementsforcomparativeinformation.Somebasisrequiresdisclosingdata，whilesomebasisrequiresdisclo

39、singcomparativel1.Auditrequirementswhencomparativettheremay bematerialement situation，andobtainsufficientandappropriateauditevidenceinordertowhetherthereismaterialementor1.Auditrequirementswhencomparativettheremay bematerialement situation，andobtainsufficientandappropriateauditevidenceinordertowheth

40、erthereismaterialementor（2）Ifpreviousl ementshavebeen shouldverifythe consistenceofcomparativeinformationandcorrectedl lagain，andcomparativedataisnotedyanddisclosedCPA shouldequalifiedopinionsauditreportforcurrentl ementsexplaincomparativeinformationsinfluenceoncurrentl，ledCPAshouldobtainsufficienta

41、ndappropriateauditevidenceinordertoverifyconsistenceofcomparativeinformationandcorrectedfinan l For anymaterial。writtenementmadebymanagementtocorrectpreviouslwritten 3.3.Auditreport-correspondingOveralllforthewholecurrentl ementsincludingcorrespondingdata，auditgenerallydoesnotmentioncorresponding（1）

42、Previousitemsleadingtonon-unqualifiedPreviousitemswhichledtoqualifiedopinionshavebeensettled，andlreportlsaryforauditopinionedforcurrentlementstomentionopinion ed Havenotsettledincurrenta.HaveamajorimpactoncurrentPAcurrentdataandcorrespondingdataatthesametimeinparagraphofitemsleadingto non-unqualifie

43、d opinion.saryforauditopinionedforcurrentlementstomentionopinion ed Havenotsettledincurrenta.HaveamajorimpactoncurrentPAcurrentdataandcorrespondingdataatthesametimeinparagraphofitemsleadingto non-unqualified opinion.b.Havealessimpact oncurrentIfunsettleditemshavelessimpactorpotentialimpactoncurrentP

44、Aofcurrentdataandcorrespondingdata，sonon-unqualifiedopinionis（2）Therearematerialementsinpreviousperiodl Correspondingdatahasnotbeenedor Therearematerialementsinpreviousperiodll中增CorrespondingdatahasbeenIfcorrespondingdatahasbeenres ements,CPAcouldaddemphasisofedorlsaragraphinauditreporttodescribein

45、l （3）Previous finan Ifpreviousfinan。lsementshavebeenauditedsor sorCPAforcorrespondinginauditthe reportedby（4）Previouslementshavenotbeenerrorswhichhaveamajorimpactoncurrentl 4.4.AuditreportcomparativeOveralllWhen comparative finan tpresentedfinanopinions ll ementsbelongto，andt ed l（4）Previouslementsh

46、avenotbeenerrorswhichhaveamajorimpactoncurrentl 4.4.AuditreportcomparativeOveralllWhen comparative finan tpresentedfinanopinions ll ementsbelongto，andt ed lWhenauditopinionisedforpreviousl ementsbecauseofauditing，CPAshoulddisclosesubstantialreasonsleadingtodifferenceinotherparagraphifopinionedforpre

47、viouslementsisdifferentfromied ，ttherearematerialementsinfluencingpreviouslsementsand sorCPA edunqualifiedlilereportjustforcurrentl 前。sorCPAmaynotorisnotwillingtoperiodlement.CPAcouldaddothereauditreportagainforaragraphinauditreporttotsorCPAedauditreportforpreviouslnot been （3）Previouslementshavebee

48、nauditedbysor IfpreviousperiodlementshavebeenauditedbysorlperiodlesnotonlyforcurrentlsorCPA，opinionandother（4）PreviousIfpreviouslementshavenotbeenl ementshavenotbeenaudited，CPAshouldcomparativel ementshavenotbeenauditedinotherButthisexplanationcannotreduceCPAsresponsibilityofobtainingsufficient（4）Pr

49、eviousIfpreviouslementshavenotbeenl ementshavenotbeenaudited，CPAshouldcomparativel ementshavenotbeenauditedinotherButthisexplanationcannotreduceCPAsresponsibilityofobtainingsufficienthaveamajorimpactoncurrentl （四.ResponsibilityofCPAsforotheramaterialinconsistencyorother 1.Countermeasureswhentappears

50、toappearstomaterialIfCPAs tthereappearstobeamaterialinconsistency,orand rocedures,ifsary,to whetherthereismaterialwhetherthereismaterialementofementofl 2.2.CountermeasureswhenCPAstthereismaterialementof Thereis ementof agrees to CPAs should determinetthecorrectinghas been finishedrefusesto CPAs shou

51、ld communicate withernanceabout this matter, and require correcting考虑对审计 的影响，并与治理层 。 会计师可在审计报告中指明其他信息存在 错报。（在少数情况下，当 更正其他信息的 错报导致对管理层和治理层的诚信产生怀疑，进而质疑审计证据总体上的可靠性时，对财务报表 无法表示意见可能是恰当的）在相关 允许的情况下，解除业务约定。（当 更正其他信息的 错报导致对管理层和治理层的诚信产生怀疑，进而质疑审计过程中从其获取 的可靠性时，解除业务约定可能是适当的）There Considertheimpactonauditreport,

52、andcommunicatewith审计 日后获在 错报其他信息（如果之前已经公告）的 沟通并告知其的措施，以提醒审计 使用者恰当关注未更正的重大错报。在 允许的情况下， 会计师可能采取的、设法提醒审计 使用者适当关注未更正错Thereis ementof obtained after If other informationis CPAs should implement nesary procedures accordingtothespecificsituations,including to determineand may also including the steps taken

53、 by managementto communicate and inform thosewho have received other information （if has been announced before）of the correctionIf other informationis with those charged withCPAsshouldtake oaccounttheirlegalrights andobligations,andtakeappropriatemeasuresto remindtheusersofauditreporttobeproperly co

54、ncerned with the uncorrected materialements.In cases where the law and regulations permit, CPAs may take measures to remindtheusersofauditreporttobeproperly concerned with the actions of uncorrectedementof obtainedbefore with those charged withcharged withernance.CPAs could pot there is material mis

55、sementofotherinformationinauditreport.（In rare cases, where the material missementofotherinformation is refused to be corrected, which caused theegrity of management and those charged withernanceisdoubted,andthen thereliabilityofauditevidenceonthewholeisquestioned,it may be appropriate to ieDier of

56、opinion to the finanWithdrawal from the engagement under the circumstanof the relevant laws and regulations.（When refusing to correct the material missement of other information caused heof management and those charged withernanceisdoubted,and then the reliability of sement obtained from themheaudit

57、 sisquestioned,itmaybeappropriatetowithdrawalfrom the engagement.shouldincludeaseparatesectionwiththetitleofother（1）Foralementsauditoflistedentity,CPAshaveobtainedortoobtainother（2）For a finanl sements audit of entity othernlistedentity,CPAshave obtained some or all other information.Otherinformationsectionheauditreportshould（1）Aementofmanagementsresponsibilityforother）ementsotherinformationobtainedbyshouldincludeaseparatesectionwiththetitleofother（1）Foralementsauditoflistedentity,CPAshaveobt