李老師2 解答

2017-06-07 16:19

審計(jì)報(bào)告指注冊(cè)會(huì)計(jì)師根據(jù)國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則規(guī)定實(shí)施審計(jì)工作基礎(chǔ)上對(duì)被審計(jì)單位財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見書面文件用于向公司董事會(huì)、全體股東及社會(huì)公眾報(bào)告公司財(cái)務(wù)運(yùn)行情況審計(jì)報(bào)告根據(jù)普遍接受會(huì)計(jì)標(biāo)準(zhǔn)和審計(jì)程序出具對(duì)公司財(cái)務(wù)狀況作出積極和消極結(jié)論<br><br> 
審計(jì)報(bào)告應(yīng)當(dāng)包括下列內(nèi)容：<br> 
1、標(biāo)題：審計(jì)報(bào)告標(biāo)題應(yīng)當(dāng)統(tǒng)規(guī)范審計(jì)報(bào)告<br> 
2、收件人：審計(jì)報(bào)告收件人指注冊(cè)會(huì)計(jì)師按照業(yè)務(wù)約定書要求致送審計(jì)報(bào)告對(duì)象般指審計(jì)業(yè)務(wù)委托人審計(jì)報(bào)告應(yīng)當(dāng)載明收件人全稱<br> 
3、引言段：審計(jì)報(bào)告引言段應(yīng)當(dāng)說(shuō)明被審計(jì)單位名稱和財(cái)務(wù)報(bào)表已經(jīng)過(guò)審計(jì)并包括下列內(nèi)容：<br> 
（1）指出構(gòu)成整套財(cái)務(wù)報(bào)表每張財(cái)務(wù)報(bào)表名稱<br> 
（2）提及財(cái)務(wù)報(bào)表附注<br> 
（3）指明財(cái)務(wù)報(bào)表日期和涵蓋期間<br> 
4、管理層對(duì)財(cái)務(wù)報(bào)表責(zé)任：管理層對(duì)財(cái)務(wù)報(bào)表責(zé)任段應(yīng)當(dāng)說(shuō)明按照適用會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度規(guī)定編制財(cái)務(wù)報(bào)表管理層責(zé)任種責(zé)任包括：<br> 
（1）設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)內(nèi)部控制使財(cái)務(wù)報(bào)表存由于舞弊或錯(cuò)誤而導(dǎo)致重大錯(cuò)報(bào)<br> 
（2）選擇和運(yùn)用恰當(dāng)會(huì)計(jì)政策<br> 
（3）作出合理會(huì)計(jì)估計(jì)<br> 
5、注冊(cè)會(huì)計(jì)師責(zé)任段：注冊(cè)會(huì)計(jì)師責(zé)任段應(yīng)當(dāng)說(shuō)明下列內(nèi)容：<br> 
（1）內(nèi)容闡明注冊(cè)會(huì)計(jì)師責(zé)任、注冊(cè)會(huì)計(jì)師執(zhí)行審計(jì)業(yè)務(wù)標(biāo)準(zhǔn)及審計(jì)準(zhǔn)則對(duì)注冊(cè)會(huì)計(jì)師提出核心要求同時(shí)向財(cái)務(wù)報(bào)表使用者說(shuō)明注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)計(jì)劃和實(shí)施審計(jì)工作對(duì)財(cái)務(wù)報(bào)表否存重大錯(cuò)報(bào)獲取合理保證存重大錯(cuò)報(bào)指注冊(cè)會(huì)計(jì)師認(rèn)已審計(jì)財(cái)務(wù)報(bào)表存影響財(cái)務(wù)報(bào)表使用者決策錯(cuò)報(bào)合理保證指注冊(cè)會(huì)計(jì)師通過(guò)斷修正、系統(tǒng)執(zhí)業(yè)過(guò)程獲取充分、適當(dāng)審計(jì)證據(jù)對(duì)財(cái)務(wù)報(bào)表整體發(fā)表審計(jì)意見提供種高水平非百分之百保證<br> 
（2）內(nèi)容闡明注冊(cè)會(huì)計(jì)師執(zhí)行審計(jì)工作主要過(guò)程包括運(yùn)用職業(yè)判斷實(shí)施風(fēng)險(xiǎn)評(píng)估程序、控制測(cè)試（必要時(shí)或決定測(cè)試時(shí)）及實(shí)質(zhì)性程序同時(shí)向財(cái)務(wù)報(bào)表使用者說(shuō)明注冊(cè)會(huì)計(jì)師審計(jì)建立風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)基礎(chǔ)上進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)注冊(cè)會(huì)計(jì)師考慮與財(cái)務(wù)報(bào)表編制相關(guān)內(nèi)部控制設(shè)計(jì)恰當(dāng)審計(jì)程序目并非對(duì)內(nèi)部控制有效性發(fā)表意見因此審計(jì)報(bào)告對(duì)內(nèi)部控制提供任何保證<br> 
（3）內(nèi)容闡明注冊(cè)會(huì)計(jì)師通過(guò)實(shí)施審計(jì)工作獲取了充分、適當(dāng)審計(jì)證據(jù)具備了發(fā)表審計(jì)意見基礎(chǔ)<br> 
6、審計(jì)報(bào)告說(shuō)明段：審計(jì)報(bào)告說(shuō)明段指審計(jì)報(bào)告位于審計(jì)意見段之前用于描述注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表發(fā)表保留意見、否定意見或無(wú)法表示意見理由段落<br> 
當(dāng)出具非無(wú)保留意見審計(jì)報(bào)告時(shí)注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)注冊(cè)會(huì)計(jì)師責(zé)任段之、審計(jì)意見段之前增加說(shuō)明段清楚說(shuō)明導(dǎo)致所發(fā)表意見或無(wú)法發(fā)表意見所有原因并能情況下指出其對(duì)財(cái)務(wù)報(bào)表影響程度<br> 
7、審計(jì)意見段：<br> 
（）審計(jì)意見段內(nèi)容<br> 
審計(jì)意見段應(yīng)當(dāng)說(shuō)明財(cái)務(wù)報(bào)表否按照適用會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度規(guī)定編制否所有重大方面公允反映了被審計(jì)單位財(cái)務(wù)狀況、經(jīng)營(yíng)成和現(xiàn)金流量<br> 
財(cái)務(wù)報(bào)表審計(jì)目標(biāo)注冊(cè)會(huì)計(jì)師通過(guò)執(zhí)行審計(jì)工作對(duì)財(cái)務(wù)報(bào)表下列方面發(fā)表審計(jì)意見：（1）財(cái)務(wù)報(bào)表否按照適用會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度規(guī)定編制；（2）財(cái)務(wù)報(bào)表否所有重大方面公允反映了被審計(jì)單位財(cái)務(wù)狀況、經(jīng)營(yíng)成和現(xiàn)金流量因此當(dāng)注冊(cè)會(huì)計(jì)師完成審計(jì)工作獲取了充分、適當(dāng)審計(jì)證據(jù)應(yīng)當(dāng)上述內(nèi)容對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見<br> 
（二）無(wú)保留意見審計(jì)報(bào)告<br> 
認(rèn)財(cái)務(wù)報(bào)表符合下列所有條件注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)出具無(wú)保留意見審計(jì)報(bào)告：<br> 
（1）財(cái)務(wù)報(bào)表已經(jīng)按照適用會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度規(guī)定編制所有重大方面公允反映了被審計(jì)單位財(cái)務(wù)狀況、經(jīng)營(yíng)成和現(xiàn)金流量<br> 
（2）注冊(cè)會(huì)計(jì)師已經(jīng)按照國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則規(guī)定計(jì)劃和實(shí)施審計(jì)工作審計(jì)過(guò)程未受限制<br> 
當(dāng)出具無(wú)保留意見審計(jì)報(bào)告時(shí)注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)我們認(rèn)作意見段開頭并使用所有重大方面、公允反映等術(shù)語(yǔ)<br> 
無(wú)保留意見審計(jì)報(bào)告意味著注冊(cè)會(huì)計(jì)師通過(guò)實(shí)施審計(jì)工作認(rèn)被審計(jì)單位財(cái)務(wù)報(bào)表編制符合合法性和公允性要求合理保證財(cái)務(wù)報(bào)表存重大錯(cuò)報(bào)<br> 
無(wú)保留意見審計(jì)報(bào)告意見段舉例下：<br> 
我們認(rèn)ABC公司財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和《××?xí)?jì)制度》規(guī)定編制所有重大方面公允反映了ABC公司20×1年12月31日財(cái)務(wù)狀況及20×1年度經(jīng)營(yíng)成和現(xiàn)金流量<br> 
（三）標(biāo)準(zhǔn)審計(jì)報(bào)告<br> 
當(dāng)注冊(cè)會(huì)計(jì)師出具無(wú)保留意見審計(jì)報(bào)告附加說(shuō)明段、強(qiáng)調(diào)事項(xiàng)段或任何修飾性用語(yǔ)時(shí)該報(bào)告稱標(biāo)準(zhǔn)審計(jì)報(bào)告<br> 
標(biāo)準(zhǔn)審計(jì)報(bào)告包含審計(jì)報(bào)告要素齊全屬于無(wú)保留意見且附加說(shuō)明段、強(qiáng)調(diào)事項(xiàng)段或任何修飾性用語(yǔ)否則能稱標(biāo)準(zhǔn)審計(jì)報(bào)告<br> 
8、注冊(cè)會(huì)計(jì)師簽名和蓋章：審計(jì)報(bào)告應(yīng)當(dāng)由注冊(cè)會(huì)計(jì)師簽名并蓋章<br> 
、會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)建立健全全面質(zhì)量控制政策與程序及各審計(jì)項(xiàng)目質(zhì)量控制程序嚴(yán)格按照有關(guān)規(guī)定和本通知要求審計(jì)報(bào)告上簽名蓋章<br> 
二、審計(jì)報(bào)告應(yīng)當(dāng)由兩名具備相關(guān)業(yè)務(wù)資格注冊(cè)會(huì)計(jì)師簽名蓋章并經(jīng)會(huì)計(jì)師事務(wù)所蓋章方有效<br> 
（）合伙會(huì)計(jì)師事務(wù)所出具審計(jì)報(bào)告應(yīng)當(dāng)由名對(duì)審計(jì)項(xiàng)目負(fù)終復(fù)核責(zé)任合伙人和名負(fù)責(zé)該項(xiàng)目注冊(cè)會(huì)計(jì)師簽名蓋章<br> 
（二）有限責(zé)任會(huì)計(jì)師事務(wù)所出具審計(jì)報(bào)告應(yīng)當(dāng)由會(huì)計(jì)師事務(wù)所主任會(huì)計(jì)師或其授權(quán)副主任會(huì)計(jì)師和名負(fù)責(zé)該項(xiàng)目注冊(cè)會(huì)計(jì)師簽名蓋章<br> 
三、會(huì)計(jì)師事務(wù)所名稱、地址及蓋章審計(jì)報(bào)告應(yīng)當(dāng)載明會(huì)計(jì)師事務(wù)所名稱和地址并加蓋會(huì)計(jì)師事務(wù)所公章<br> 
四、簽名順序<br> 
（）三人會(huì)簽第應(yīng)合伙人（主任會(huì)計(jì)師）第二部門經(jīng)理項(xiàng)目負(fù)責(zé)人<br> 
（二）兩人簽名般小公司第簽名級(jí)別高第二級(jí)別低<br> 
9、審計(jì)報(bào)告應(yīng)當(dāng)注明報(bào)告日期：審計(jì)報(bào)告日期應(yīng)早于注冊(cè)會(huì)計(jì)師獲取充分、適當(dāng)審計(jì)證據(jù)（包括管理層認(rèn)對(duì)財(cái)務(wù)報(bào)表責(zé)任且已批準(zhǔn)財(cái)務(wù)報(bào)表證據(jù)）并此基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表形成審計(jì)意見日期<br> 
注冊(cè)會(huì)計(jì)師確定審計(jì)報(bào)告日期時(shí)應(yīng)當(dāng)考慮：（1）應(yīng)當(dāng)實(shí)施審計(jì)程序已經(jīng)完成；（2）應(yīng)當(dāng)提請(qǐng)被審計(jì)單位調(diào)整事項(xiàng)已經(jīng)提出被審計(jì)單位已經(jīng)作出調(diào)整或拒絕作出調(diào)整；（3）管理層已經(jīng)正式簽署財(cái)務(wù)報(bào)表<br> 
審計(jì)報(bào)告日期非常重要注冊(cè)會(huì)計(jì)師對(duì)同時(shí)段資產(chǎn)負(fù)債表日事項(xiàng)有著同責(zé)任而審計(jì)報(bào)告日期劃分時(shí)段關(guān)鍵時(shí)點(diǎn)實(shí)務(wù)注冊(cè)會(huì)計(jì)師正式簽署審計(jì)報(bào)告前通常把審計(jì)報(bào)告草稿和已審計(jì)財(cái)務(wù)報(bào)表草稿同提交給管理層管理層批準(zhǔn)并簽署已審計(jì)財(cái)務(wù)報(bào)表注冊(cè)會(huì)計(jì)師即簽署審計(jì)報(bào)告注冊(cè)會(huì)計(jì)師簽署審計(jì)報(bào)告日期通常與管理層簽署已審計(jì)財(cái)務(wù)報(bào)表日期同天或晚于管理層簽署已審計(jì)財(cái)務(wù)報(bào)表日期審計(jì)報(bào)告日期晚于管理層簽署已審計(jì)財(cái)務(wù)報(bào)表日期時(shí)注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)獲取自管理層聲明書日審計(jì)報(bào)告日期之間進(jìn)步審計(jì)證據(jù)補(bǔ)充管理層聲明書