17.3 Qualified audit report在线视频

同学们 我们来学习《审计学》
Hello everyone

第十七章 审计报告的知识点
let’s learn the point in Chapter 17 audit report

保留意见审计报告
the Qualified Opinion Audit Report

首先我们来看出具保留意见审计报告的条件
First, let’s see the conditions for issuing audit report with qualified opinions

如果注册会计师认为财务报表整体是公允的
If the certified public accountant believes that the financial statements as a whole are fair

但还存在下列两种情况之一
but there are still one of the following two situations

应当出具保留意见的审计报告
he shall issue a qualified audit report

第一 在获取充分适当的审计证据后
First,after obtaining sufficient and appropriate audit evidence

注册会计师认为错报单独或累积起来
certified public accountants believe that misstatement, individually or cumulatively

对财务报表影响重大但不具有广泛性
has a significant impact on the financial statements, but it is not widespread

这种情况意味着在审计过程中
This situation means that in the process of audit

注册会计师发现了重大错报
the certified public accountant discovers major misstatements

要求被审计单位进行调整
and requires the auditee to make adjustments

而对方又不愿意调整会计报表
while the other party is not willing to adjust the accounting statements

最终导致被出具保留意见
which eventually leads to the issuance of qualified opinions

实际上实务中因这一种情况
In practice, due to this situation

而发表保留意见的实例极少
there are few cases of qualified opinions

第二种情况 注册会计师虽无法获取
The second situation is that although certified public accountants can not obtain

充分适当的审计证据作为形成意见的基础
sufficient and appropriate audit evidence as the basis for forming audit opinions,

但认为未发现的错报可能对
they believe that the undetected misstatemen may have

财务报表产生的影响虽重大但不具有广泛性
a significant impact on the financial statements.but it is not widespread

接下来我们再看
Next is

保留意见审计报告的措辞
the wording of qualified audit report

首先注册会计师应当修改
First of all, the CPA should modify

对注册会计师责任的表述
the description of the CPA's responsibility

以说明已获取的审计证据是充分适当的
to show that the audit evidence obtained is sufficient and appropriate

为发表保留意见提供了基础
which provides a basis for the qualified opinion

其次注册会计师应当在审计意见段之前
Secondly, before the audit opinion paragraph

增加保留意见的依据段
the CPA should add the "basis of qualified opinion" paragraph

说明导致发表保留意见的事项
to explain the matters that lead to the qualified opinion

并尽可能的量化该事项对财务报表的影响
and quantify the impact of the matters on the financial statements as much as possible

最后注册会计师还应当在审计意见段中
Finally, certified public accountants should

使用除什么什么的影响外等措辞
use "except the impact of "and other words.

下面我们来看两份保留意见的审计报告的范例
Then let's look at two examples of qualified audit reports

第一个例子是亚太集团会计师事务所
The first example is the audit report issued by the accounting firm of Asia Pacific Group

给上市公司莲花味精出具的审计报告
to the listed company Lianhua monosodium glutamate

收件人是莲花味精股份有限公司全体股东
he addressee is all shareholders of Lianhua monosodium glutamate Co., Ltd

报告的时段是2013年度
The reporting period is 2013

底下是管理层对合并报表的责任
Below is the responsibility of the management for the consolidated statements

再下面是注册会计师的责任
Next is the responsibility of certified public accountants

我们重点是看保留意见的依据
We focus on the basis of the reservation

其中指出如财务报表附注10.4所述
which states that as stated in notes X .4 to the financial statements

2010年4月25日贵公司接到
on April 25, 2010, your company received

中国证监会调查通知书
the notice of investigation from CSRC:

贵公司因涉嫌虚增会计利润
due to the suspected false increase of accounting profits

重大诉讼事项未披露等原因
the non disclosure of major litigation matters and other reasons

根据中华人民共和国证券法的有关规定
according to the relevant provisions of the securities law of the people's Republic of China

中国证监会决定对贵公司进行正式立案调查
CSRC decided to formally file an investigation on your company

截止审计报告签发日
As of the date of issuance of the audit report

我们尚未取得证监会对贵公司的调查结论
we have not yet obtained the investigation conclusion of the CSRC on your company

无法判断贵公司上述会计差错更正的结果
and we are unable to judge whether the result

及范围与证监会的调查结论是否一致
and scope of the aforesaid accounting error correction of your company are consisitent with the investigation conclusion of the CSRC

同时我们也无法实施其他满意的替代程序
At the same time, we are also unable to implement other satisfactory alternative audit procedures

获取充分适当的审计证据
and obtain sufficient and appropriate audit evidence

以判断证监会立案调查贵公司虚增会计利润
to judge the possible significant impact of the company's inflated accounting profits

重大诉讼未披露等事项
major litigation not disclosed and other matters filed for investigation by the CSRC

对贵公司2012年度财务报表
on the company's financial statements in 2012

可能产生的重大影响
about the possible significant impact

接下来我们来看第四部分保留意见
Now let's look at the fourth part of the reservations

我们认为除三 导致保留意见的事项段
In our opinion, except for matters leading to qualified opinions in "3"

所述事项可能产生的影响外
the possible impact of the matters mentioned

贵公司合并财务报表在所有重大方面
Your company consolidated financial statements in all material respects

按照企业会计准则的规定编制
are be prepared in accordance with the accounting standards for enterprises

公允反映了贵公司
and fairly reflect

2013年12月31日的合并财务状况
the consolidated financial position of your company as of December 31, 2013

以及2013年度的合并经营成果
and the consolidated operating results

和合并现金流量
and consolidated cash flow of 2013

第二个例子是瑞华会计事务所
The second example is Ruihua accounting firm's reservation

2017年3月30日对一汽轿车
issued on March 30, 2017

2016年年报发表的保留意见
on FAW car's 2016 annual report

收件人是一汽轿车股份有限公司全体股东
The addressee is all shareholders of FAW sedan Co., Ltd

报表的时间段是2016年年报
The reporting period is the 2016 annual report

下面是注册会计师的责任和管理层的责任
The following are the responsibilities of certified public accountants and management

我们重点是看导致保留意见的事项
We focus on the issues that lead to reservations

如财务报表附注14.2所述
As stated in notes "XIV. 2" to the financial statements

一汽轿车公司2016年度日常关联交易
the proposal on the amount of daily related party transactions of FAW sedan company in 2016

金额的议案未获得股东大会通过
was not approved by the general meeting of shareholders

并且关联交易对公司影响重大
and the related party transactions have a significant impact on the company

我们无法就未获得股东大会授权的关联方交易
so we are unable to make related party transactions without the authorization of the general meeting of shareholders

是否违反深圳证券交易所
Whether it violates the shenzhen Stock Exchange

股票上市规则相关规定
stock listing rules relevant provisions

对财务报表的影响获取充分适当的审计证据
Obtain sufficient and appropriate audit evidence for the impact on the financial statements

也无法确定是否有必要
and it is impossible to determine whether it is necessary

对财务报表相关项目的金额进行调整
to adjust the amount of relevant items in the financial statements

最后是保留意见
Finally, reservations

我们认为除三 导致保留意见的事项段
In our opinion, except for matters leading to qualified opinions in "3"

所述事项可能产生的影响外
the possible impact of the matters mentioned

一汽轿车股份有限公司财务报表
the financial statements of FAW sedan Co., Ltd

在所有重大方面按照企业会计准则的规定编制
are be prepared in accordance with the accounting standards for enterprises

公允反映了一汽轿车股份有限公司
which fairly reflect

2016年12月31日合并及母公司财务状况
the consolidated financial status of FAW sedan Co., Ltd. as of December 31, 2016

以及2016年度合并
and the company's consolidated

及公司的经营成果和现金流量
and company's operating results and cash in 2016 Gold flow

我们看到以上这两个实例都是因为第二种情况
We see that the above two examples are due to the second situation

也就是范围受到了限制
that is, the scope is limited

而被出具保留意见的审计报告
and the audit report with qualified opinion is issued

同学们在这一知识点
At this point

我们学习了保留意见的审计报告
we learned the audit report with qualified opinions

再下一知识点
Next

我们来学习否定意见的审计报告
let's learn the negative audit repor