当前课程知识点:Auditing > The final exam > The final exam > 17.2 An unqualified audit report with a highlighted item section
同学们 我们来学习《审计学》
Hello everyone
第十七章 审计报告知识点
let’s learn the point in Chapter 17 audit report
带调整事项段无保留意见
the Unqualified Opinions with Adjustment Items
在上一知识点中我们学习了标准无保留意见
In the last knowledge point, we learned the standard unqualified opinion
在资本市场中除了标准无保留意见之外
In the capital market, in addition to standard unqualified opinions
带强调事项段的无保留意见类型是最多的
unqualified opinions with emphasis are the most common
根据中国注册会计师审计准则第1503号
According to CPA auditing Standards No. 1503
在审计报告中增加强调事项段
Add the definition of emphasis
和其他事项段的定义
and other items to audit report
强调事项段是指审计报告中含有一个段落
The stressed event paragraph refers to a paragraph contained in the audit report
该段落提及已在财务报表中
which refers to the events that
适当列报或披露的事项
have been properly presented or disclosed in the financial statements
根据注册会计师的职业判断
and according to the professional judgment of the certified public accountant
该事项对财务报表使用者
For the users of the financial statements ,the event
理解财务报表至关重要
is essential to understand the financial statements
它与其他事项段的区别在于
It differs from other paragraphs in that
前者已在财报中提及所以再次提起以示强调
the former has been mentioned in the financial statements, so it is mentioned again to emphasize
而后者未在财报中提及
while the latter has not been mentioned in the financial statements
接下来我们再看增加强调事项段的条件
Next, let's look at the conditions for adding an emphasis paragraph
如果注册会计师认为有必要
If the certified public accountant considers it necessary to
提醒财务报表使用者关注
remind the users of the financial statements to pay attention to
已在财务报表中列报或披露
the matters that have been presented or disclosed in the financial statements
且根据职业判断认为对财务报表使用者
and according to their professional judgment, are considered to be essential for the users of the financial statements
理解财务报表至关重要的事项
to understand the financial statements
并且同时满足以下两个条件时
In addition, when the following two conditions are met at the same time
应当在审计报告中增加强调事项段
an emphasis paragraph should be added to the audit report:
一 是该事项不会导致注册会计师
first, the matter will not cause the certified public accountant to
发表非无保留意见
issue a non unqualified opinion
即保留意见 否定意见或无法表示意见
that is, a qualified opinion, a negative opinion or a unable to express an opinion
二 是该事项未被确定为
Second, the matter was not identified
在审计报告中沟通的关键审计事项
as a key audit matter communicated in the audit report
接下来我们再看强调事项段的措辞
Next, let’s see the wording of the emphasis paragraph
首先将强调事项段作为一个单独的部分
The emphasis paragraph is first placed as a separate part
置于审计报告中
of the audit report
并且使用包含强调事项这一术语的适当标题
with the appropriate title containing the term emphasis
其次明确提及被强调事项段以披露的位置
Secondly, it explicitly refers to the highlighted event paragraph to disclose the location
以便能够在财务报表中找到该事项的详细描述
so as to be able to find a detailed description of the event in the financial statements
最后还要指出审计意见
Finally, the audit opinion should be pointed out
没有因该事项而发生改变
that there is no change due to the matter
好 我们来看
Well, let's look at
从最近几年审计意见类型来看
the types of audit opinions in recent years
除标准无保留意见之外
In addition to the standard unqualified opinions
带强调事项段的无保留意见最多
the unqualified opinions with emphasis are the most
现在我们来看一份
Now let's take a look at
带强调事项段的无保留意见审计报告
an unqualified audit report with an emphasis paragraph
这是大华会计事务所对昌九生化
This is the audit report issued by Dahua accounting firm
2016年年报出具的审计报告
on the 2016 annual report of Changjiu biochemical.
报告的收件人是
The addressee of the report is
江西昌九生物化工股份有限公司全体股东
all shareholders of Jiangxi Changjiu Biochemical Co., Ltd.
审计的对象是2016年度的财务报表
The audit object is the financial statements of 2016
后面是管理层的责任和注册会计师的责任
After that are the responsibilities of management and CPA
我们重点来看审计意见
We focus on audit opinion.
我们认为昌九生化公司的财务报表
In our opinion, the financial statements of Changjiu Biochemical Co., Ltd. have been prepared
在所有重大方面
in all major aspects
按照企业会计准则的规定编制
in accordance with the accounting standards for business enterprises
公允反映了昌九生化公司
and have fairly reflected
2016年12月31日的合并
the consolidatedas on December 31, 2016
及母公司财务状况
and parent company's financial statusas
以及2016年度的合并
as well as the consolidated in 2016
及母公司经营成果和现金流量
and parent company's operating results and cash flow
在强调事项段有这样的一些内容
There are some elements like this in the emphasis paragraph
我们提醒财务报表使用者关注
We remind users of financial statements to pay attention to
如财务报表附注3.2所述
as stated in note 3 (2) of financial statements
一 鉴于江氨分公司及部分子公司停产多年
1.In view of the fact that jiangammonia branch and some subsidiaries have been shut down for many years,
生产设备老化
the production equipment is aging
投入大量资金进行技术改造才能恢复生产
a large amount of funds are invested for technical transformation to restore production
而公司已经多年亏损无法大量投入
while the company has been losing money for many years, and cannot invest a large amount
目前国家安全生产的标准规范越来越高
At present, the national standard for safe production is getting higher and higher
周边距离不足等因素已严重影响到
and the surrounding distance is insufficient, etc., which has seriously affected
已停产的分 子公司恢复生产所需的
the producti on resumption of the branches and subsidiaries that have been shut down
安全生产许可的取得
that the acquisition of safety production license for
因此已停产的分 子公司无法在原地恢复生产
therefore, the branches and subsidiaries that have been shut down cannot resume production in situ
第二 昌九生化公司
2.Changjiu Biochemical Co., Ltd.
截止2016年12月31日
As of December 31, 2016
累计未弥补亏损人民币58286.97万元
has accumulated to make up for the loss of RMB - 582869700
且流动负债超过流动资产
and the current liabilities exceed the current assets
人民币17394.54万元
of RMB 173945400
昌九生化已在财务报表附注3.2中披露
Changjiu biochemical has disclosed in note 3 (2) to the financial statements
上述财务报表仍然以
the reasons why the above financial statements are still prepared on
持续经营假设为基础编制的理由
the basis of the going concern assumption
以及企业具体的应对计划
and the specific response plan of the enterprise
但其持续经营能力尚存在不确定性
but there is still uncertainty about its going concern ability
本段内容不影响已发表的审计意见
The content of this paragraph does not affect the audit opinion that has been issued. .
同学们在这一知识点我们学习了
At this knowledge point,we learned
带强调事项段的无保留意见审计报告
the unqualified audit report with emphasis
值得注意的是鉴于强调事项段
It is worth noting that in view of the emphasis paragraph
仅对已在财务报表中提及的事项进行强调
因此在非无保留意见审计报告中
only the matters already mentioned in the financial statements are highlighted
根据需要也可能会增加强调事项段
Therefore, in the non unqualified opinion audit report, the emphasis paragraph may be added as needed
-1.1 The emergence and development of civil audit
-1.2 The concept and function of CPA audit
-1.3 Elements and categories of forensic services
-1.4 The basic process of CPA audit
-Chapter 1 Unit Tests
-2.1 General qualification requirements for certified public accountants
-2.2 The organizational form of an accounting firm
-2.3 Conditions for the establishment of a public accounting firm
-Chapter 2 Unit Tests
-3.1 Conceptual framework of professional ethics
-3.2 Meaning and immunity of confidentiality obligation
-3.3 Communication before and after accepting the commission
-Chapter 3 Unit Tests
-4.1 Business failure and audit failure
-4.2 The determination of legal liability of certified public accountants
-4.3 The constitutive elements of the civil liability of certified public accountants
-4.4 The evasion and defense of legal liability of certified public accountants
-Chapter 4 Unit Tests
-5.1 The general objective of financial statement audit
-5.2 Audit objectives related to various transactions and events
-5.3 The process of achieving audit objectives
-5.4 Auditing responsibility of certified public accountants
-Chapter 5 Unit Tests
-6.2 Comprehensive use of audit procedures
-6.3 Working paper for the audit
-Chapter 6 Unit Tests
-7.2 The concept of auditing business engagement
-7.3 Perform the preliminary analysis procedure
-7.4 The concept of audit materiality
-7.5 Perform the preliminary analysis procedure
-Chapter 7 Unit Tests
-8.1 The meaning of CPA risk assessment procedure
-8.2 The meaning and elements of internal control
-8.3 Understand internal control of the audited company
-8.4 Internal control and material misstatement risk
-Chapter 8 Unit Tests
-9.2 Connotation of control tests
-9.3 Concept of substantive procedures
-Chapter 9 Unit Tests
-10.1 Overview of Audit Sampling
-10.2 Sampling risk and non-sampling risk
-10.4 The main steps of audit sampling
-Chapter 10 Unit Tests
-11.1 Major business activities of sales and collection cycle
-11.2 Substantive procedures for sales transactions
-11.3 Cut-off test of main business revenue
-11.4 Accounts receivable confirmation procedures
-Chapter 11 Unit Tests
-12.1 The main business activities involved in the procurement and payment cycle
-12.2 Substantive procedures for accounts payable
-12.3 Fixed Assets -- Substantive procedures for accumulated depreciation
-Chapter 12 Unit Tests
-13.1 Business activities and accounting records relating to inventory and storage cycles
-13.2 Sources of material inventory misstatement risk
-13.3 Audit procedures for inventory supervision
-Chapter 13 Unit Tests
-14.1 Internal control of financing activities
-14.2 Risk of material misstatement of financing activities
-14.3 The audit of short-term borrowing
-Chapter 14 Unit Tests
-15.1 Internal control tests and substantive procedures for cash on hand
-15.2 Internal control and control test on bank deposits
-15.3 Substantive procedures for bank deposits
-Chapter 15 Unit Tests
-16.1 Audit related party transactions
-16.2 Audit related party transactions
-16.3 The final evidence evaluation process
-Chapter 16 Unit Tests
-17.1 Standard unqualified audit report
-17.2 An unqualified audit report with a highlighted item section
-17.5 An audit report that cannot express an opinion
-Chapter 17 Unit Tests
-The final exam