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注会综合阶段英语水平提升班——第八单元4

t-admin154 网校老师 发表于 2017-10-29 16:52:39 | 评论:0  查看:501次 [注会英语]
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Unit 8  Eight Auditing
二、Key points
21.Unmodified report 无保留意见审计报告
Independent auditor’s report
独立审计报告
Report on the financial statements
We have audited the accompanying financial statements of the ABC Company, which comprise the balance sheet as at 31 December, 2010, and the income statement, statement of changes in equity and cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory information.
我们审计了后附的ABC 公司财务报表,包括 2010年12月31 日的资产负债表,2010年度的利润表、股东权益变动表和现金流量表以及财务报表附注。
Management’s responsibility for the financial statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
管理层对财务报表的责任
编制和公允列报财务报表是ABC 公司管理层的责任,这种责任包括:(1)按照国际财务报告准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或者错误导致的重大错报。
Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
注册会计师的责任
我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照国际审计准则的规定执行了审计工作。国际审计准则要求我们遵守职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师德判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和做出会计估计的合理性,以及评价财务报表的总体列报。
我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
Opinion
In our opinion, the financial statements present fairly,  in all material respects ( or give a true and fair view of ) the financial position of ABC Company as at December 31 2010, and of its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards.
审计意见
我们认为,ABC 公司财务报表在所有重大方面按照国际财务报告准则的规定编制,公允反映了ABC 公司2010年12月31日的财务状况以及2010年度的经营成果和现金流量。
Signature
22. Modified report:非无保留意见的审计报告
Auditors[size=10.5000pt]’ judgment regarding the pervasiveness of the matter
Nature of matter
Material but not pervasive
重大但不具有广泛性
Material and pervasive
重大且具有广泛性
Financial statements are materially misstated  
Qualified opinion
保留意见
Adverse opinion
否定意见
Inability to obtain sufficient appropriate evidence
Qualified opinion
保留意见
Disclaimer of opinion
无法表示意见
Example of wording where the auditor concludes that the financial statements contain a material but not pervasive misstatement:
In our opinion, except for the effect on the financial statements of the matter referred to in the Basis for Qualified Opinion paragraph, the financial statements present fairly in all material respects (or give a true and fair view of ) the financial position...... (remainder of wording as per an unmodified report).
我们认为,除“导致保留意见的事项”段所述事项产生的影响外,财务报表在所有重大方面公允反映了财务状况......
Example where the auditor concludes that the financial statements are materially and pervasively misstated:
Adverse opinion
In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph, the financial statements do not present fairly (or give a true and fair view of ) the financial position......
我们认为,由于“导致否定意见的事项”段所述事项的重要性,财务报表未能公允反映财务状况......
Example where the auditor concludes that they have been unable to gather sufficient appropriate evidence and the possible effects are deemed to be material but not pervasive
In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly (or give a true and fair view of ) the financial position.....
我们认为,除“导致保留意见的事项”段所述事项可能产生的影响外,财务报表公允反映了财务状况......
Example where the auditor concludes that they have been unable to gather sufficient appropriate evidence and the possible effects are deemed to be both material and pervasive.
Disclaimer of opinion
Because of the significance of the matter discussed in the Basis of Disclaimer of Opinion paragraph, we have not been able to obtain sufficient appropriate evidence to provide a basis for an audit opinion. Accordingly, we do not express an opinion on the financial statements.
无法表示意见
由于“导致无法表示意见的事项”段所述事项的重要性, 我们无法获取充分、适当的审计证据以为发表审计意见提供基础,因此,我们不对财务报表发表审计意见。
23. Emphasis of Matter Paragraphs 强调事项段
These are presented immediately after the opinion paragraph. It is important to note that they do not affect the audit opinion.
We draw attention to Note X to the financial statements. The company is the defendant in a lawsuit alleging infringement of certain patent rights and claiming royalties and punitive damages. The company has filed a counter action, and preliminary hearings and discovery proceedings on both actions are in progress. The ultimate outcome of the matter cannot presently be determined. Our opinion is not qualified in respect of this matter.
强调事项段是在审计意见段之后,为了提醒财务报表使用者关注某些事项,但是不影响已发表的审计意见。
Practice question :
You are the audit manager of Hood Enterprises, a limited liability company. Compare the responsibilities of the directors and auditors regarding the published financial statements of Hood Enterprises.
Preparation of financial statements
The directors are normally required to prepare the financial statements of the company using the appropriate law of their country. The directors are normally required to check or audit those financial statements, again in accordance with the legislation of their country and the International Standards on Auditing.
Fraud and error
The directors are responsible for preventing and detecting fraud and error in the financial statements, no matter how immaterial this may be.
Auditors are responsible for giving an opinion on whether the financial statements show a true and fair view, in other words that the financial statements are materially correct. Auditors are not required to detect immaterial fraud or error.
Disclosure
The directors must ensure that there is adequate disclosure of all matters required by statute or IASs in the financial statements.
The auditor will check that disclosure provisions have been complied with, and where certain disclosures have not been made, provide this information in the audit report.
Going concern
The directors are responsible for ensuring that the company will continue in operational existence for the foreseeable future, and report to the members in the published financial statements if this is unlikely to be the case.
The auditor will check the accuracy of the directors’ workings and assumptions and if these are considered incorrect or inappropriate, then the audit report may be modified or qualified to bring the situation to the attention of the members of the company.

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