淺談審計中的職業(yè)道德

第5講ProfessionalResponsibilitiesandEthicalObligationsinAuditing審計中的職業(yè)道德McGraw-Hill/IrwinCopyright?2021byTheMcGraw-HillCompanies,Inc.Allrightsreserved.何謂審計？

WhatisanAudit?ExaminationofcompanypreparedfinancialstatementsinaccordancewithGAAPSECrequiresallpubliccompaniestohaveanauditEnhancethereliability中注協(xié)：獨立審計是指注冊會計師依法接受委托，對被審計單位的會計報表及其相關(guān)資料進行獨立審查并發(fā)表意見?！?獨立審計根本準那么?〕審計報告范例

Exhibit:TheAuditor’sStandardReport IndependentAuditor’sReport WehaveauditedtheaccompanyingbalancesheetofXCompanyasofDecember31,20XX,andtherelatedstatementsofincome,retainedearnings,andcashflowsfortheyearthenended.ThesestatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressandopiniononthesefinancialstatementsbasedonouraudit.

WeconductedourauditinaccordancewiththestandardsofthePublicCompanyAccountingOversightBoard.Thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassurance[italicsaddedforemphasis]aboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditprovidesareasonablebasis[italicsaddedforemphasis]foranyopinion.

Inouropinion,thefinancialstatementsreferredtoabovepresentfairly[italicsaddedforemphasis],inallmaterial[italicsaddedforemphasis]respects,thefinancialpositionofXCompanyasof[at]December31,20XX,andtheresultsofitsoperationsanditscashflowsfortheyearthenendedinconformitywithaccountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica.

[Signature] [Date]審計報告我國審計報告的統(tǒng)一格式標題：“審計報告〞收件人：審計業(yè)務的委托人〔如ABC股份全體股東；ABC有限責任公司董事會〕引言段管理層對財務報表的責任段注冊會計師的責任段審計意見段注冊會計師的簽名和蓋章會計師事務所的名稱、地址和蓋章報告日期審計報告

AuditOpinionsUnqualified(cleanorstandardopinion)UnqualifiedwithexplanatoryparagraphQualifiedAdverseDisclaimer“無保存意見的審計報告〞：背熟默寫非無保存意見的審計報告：-保存意見的審計報告〔個別事項-金額、范圍〕-否認意見的審計報告〔廣泛影響-金額〕-無法表示意見的審計報告〔廣泛影響-范圍〕審計意見決策

意見類型對財務報表的影響程度導致非無保留意見

重要

重要且廣泛錯報金額保留意見否定意見審計范圍受到限制保留意見無法表示意見ExplanatoryParagraphGoingconcernConsistentapplicationofaccountingprinciplesEmphasisReportoninternalcontroloverfinancialreporting我國非標準無保存意見的審計報告中有“強調(diào)事項段〞和“說明段〞無保存意見審計報告中的強調(diào)事項段〔意見段之后〕：如財務報表已經(jīng)作出充分披露，注冊會計師應出具無保存意見的審計報告，并在審計意見段之后增加強調(diào)事項段，強調(diào)可能導致對持續(xù)經(jīng)營能力產(chǎn)生重大疑慮的事項或情況存在重大不確定性的事實，并提醒財務報表使用者注意財務報表附注中對關(guān)注事項的披露。〔強調(diào)的內(nèi)容包括：持續(xù)經(jīng)營、期后事項、比較數(shù)據(jù)、其他信息〕非無保存意見審計報告中的說明段〔注師的責任段之后、審計意見段之前〕：用以清楚說明〔1〕錯誤事實；〔2〕會計規(guī)定；〔3〕影響程度QualifiedOpinions

〔保存意見〕DifferenceofopinionwithmanagementoverapplicationofGAAPthatismaterialinamountNatureofthedifferenceIllegalactsForeignCorruptPracticesActGAAS

GeneralStandards〔總那么〕適當?shù)膶I(yè)技能培訓與正握程度Adequatetechnicaltrainingandproficiency保持獨立性Independenceinmentalattitude執(zhí)行審計以及出具審計報告過程中應有的關(guān)注DuecareintheperformanceoftheauditandpreparationofthereportGAAS

StandardsofFieldWork〔現(xiàn)場〕適當?shù)胤桨笇徲嬋蝿?，監(jiān)管審計小組成員Adequatelyplantheauditworkandsuperviseassistants充分了解客戶內(nèi)部控制，以便適當方案審計工作，確定審計的性質(zhì)、時間和測試范圍Obtainasufficientunderstandingofinternalcontroltoadequatelyplantheauditanddeterminethenature,timing,andextentofteststobeperformed收集充分有效證據(jù)，為出具意見提供依據(jù)GathersufficientcompetentevidentialmattertoprovideabasisforanopinionGAAS

StandardsofReporting〔報告〕報表符合公認會計準那么 ThestatementshavebeeninconformitywithGAAP會計原那么應用保持一致性Accountingprincipleshavebeenconsistentlyapplied信息披露適當Adequateinformativedisclosureshavebeenmade對報表整體表達或說明不能表達審計意見Expressionofanopiniononstatementstakenasawhole,orindicationthatanopinioncannotbeexpressed審計報告的局限性

LimitationsoftheAuditReport合理保證-Reasonableassurance重大性-Materiality公允反映