当前课程知识点:Auditing > The final exam > The final exam > 17.4 Adverse opinion report
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
否定意见审计报告
Negative Opinion Audit Report
首先我们来看
First of all,let's see
出具否定意见审计报告的条件
conditions for issuing negative audit report
在获取充分 适当的审计证据后
After obtaining sufficient and appropriate audit evidence
如果注册会计师认为错报单独或累计起来
If the CPA considers the misstatement to be separate or cumulative
对财务报表的影响重大且具有广泛性
that has a significant and extensive impact on the financial statements
应当发表否定意见的审计报告
he shall issue an audit report with a negative opinion
当然这里面有一个前提
Of course, there is a premise in this
那就是在审计过程中
that is, in the audit process
注册会计师发现了重大错报
the certified public accountant found a major misstatement
要求被审计单位进行调整
and asked the auditee to adjust
而对方不同意调整会计报表相关项目
while the other party did not agree to adjust the relevant items of the accounting statements
然而实务中这种情况极为少见的
However, it is rare in practice
接下来我们在看否定意见审计报告的措辞
Next is the wording of the negative audit report.
首先注册会计师应当修改
对注册会计师责任的表述描述
First of all, the CPA should modify the description of the CPA's responsibility
用来说明已获取的审计证据是充分 适当的
It is used to show that the obtained audit evidence is sufficient and appropriate
为发表否定意见提供了基础
which provides a basis for issuing a negative opinion
然后注册会计师应当在意见段中指出
Then the certified public accountant shall point out in the opinion paragraph
由于受到导致发表否定意见的事项段中
due to the matters mentioned in the event paragraph leading to the negative opinion
所述事项的重大影响
have a major impact
财务报表没有按照企业会计准则
the financial statements are not prepared in accordance with the accounting standards for business enterprises
和相关会计制度的规定编制
and relevant accounting systems
未能在所有重大方面公允反映
and fail to fairly reflect the financial status
被审计单位的财务状况
operating results
经营成果和现金流量
and cash flow of the audited entity in all major aspects
现在我们来看中国资本市场上
Now let's look at
第一份否定意见的审计报告
the first negative audit report in China's capital market
它是重庆会计师事务所
It is the audit report issued by Chongqing accounting firm
给重庆渝港钛白粉公司出具的审计报告
to Chongqing Yugang titanium dioxide company
收件人是
To
重庆渝港钛白粉股份有限公司全体股东
all shareholders of Chongqing Yugang titanium dioxide Co., Ltd.
我们接受委托审计了贵公司
We have been entrusted to audit your company's
1997年12月31日的资产负债表
balance sheet as of December 31, 1997
和1997年度利润及利润分配表
profit and profit distribution statement
财务状况变动表
and statement of changes in financial position for the year 1997
这些会计报表是由贵公司负责
Your company is responsible for these accounting statements
我们的责任是对这些会计报表发表审计意见
Our responsibility is to express our audit opinions on these accounting statements
我们的审计是依据
Our audit is conducted in accordance with
中国注册会计师独立审计准则进行的
the independent auditing standards for Chinese certified public accountants
在审计过程中我们结合贵公司的实际情况
On the course of audit,in combination with the actual situation of your company
实施了包括检查会计记录等
we have implemented audit procedures
我们认为必要的审计程序
that we think are necessary,including random check of accounting records
下面我们重点来看
Let's focus on
出具否定意见的原因
the reasons for the negative opinions
1997年度应计入财务费用的借款
In 1997, the interest of loans
及应付债券利息8064万元
and bonds payable that should be included in the financial expenses was 80.64 million yuan
贵公司将其资本化计入了钛白粉工程成本
Your company capitalized them into the titanium dioxide project cost
欠付中国银行重庆分行的
the interest of loans owed to Chongqing Branch of Bank of China
美元借款利息89.8万美元
US $898000
折合人民币743万元
equivalent to RMB 7.43 million
贵公司未计提入帐
which has not been accrued by your company
两项共影响利润8807万元
The two items affect a total profit of 88.07 million yuan
也就是说注册会计师在审计过程中
In other words, during the audit process,the certified public accountant
发现了两项认为是重大的错报
found two major misstatements
要求被审计单位渝港钛白粉公司调整
requiring the auditee, Yugang titanium dioxide company, to adjust
但是对方不愿意调整
But the other side was unwilling to adjust
最终被出具了否定意见
and finally was given a negative opinion.
下面我们来看一下否定意见的内容
Let's take a look at the content of the negative opinion
我们认为由于本报告
In our opinion, in this report,due to
第二段所述事项的重大影响
the significant impact of the matters mentioned in the second paragraph
贵公司1997年12月31日的资产负债表
balance sheet as of December 31, 1997
1997年度利润及利润分配表
the profit and profit distribution statement
财务状况变动表未能公允反映贵公司
and the statement of changes in financial position for the year 1997 failed to fairly reflect
1997年12月31日的财务状况
the financial position of your company as of December 31, 1997
和1997年度的经营成果及资金变动情况
and the results and changes in funds for the year 1997
在意见段的后面还有一个自然段
There is also a natural paragraph after the comment section
此外我们在审计过程中注意到
In addition, during the audit, we noted that
贵公司目前正面临沉重的财务负担
your company is currently facing heavy debt burden
和巨额的固定资产折旧压力
and huge depreciation pressure on fixed assets
除非贵公司能尽快达到正常生产经营状态
unless your company can reach normal production
并能与有关负责人就债务重组达成协议
and operation status as soon as possible and reach an agreement on debt restructuring with the relevant person in charge
且市场形势在短期内
and the market situation
发生有利于贵公司的重大变化
will change significantly in the short term in favor of your company
否则贵公司的财务状况和生产经营
Otherwise, your company's financial situation and production and operation
将陷入极其严峻的困境
will be in a very serious predicament
如果贵公司出现不能持续经营的情形
If your company is unable to continue to operat
则应对其资产和负债重新加以评价 分类
its assets and liabilities shall be re evaluated, classified
并据以重新编制1997年度会计报表
and the accounting statements for 1997 shall be re prepared
然后是会计师事务所的盖章
Then there is the seal of the accounting firm
和两名注册会计师的签名和盖章
and the signature and seal of two certified public accountants
最后是审计日期1998年3月8日
Finally, the audit date is March 8, 1998
在这份否定意见审计报告出具以后
After the negative audit report was issued
没有多长时间这家企业倒闭了
It wasn't long that the company went out of business
从最近几年的审计报告意见类型来看
From the opinion types of audit reports in recent years
否定意见审计报告的数量为零
the number of negative opinion audit reports is zero
同学们 在这一知识点
At this point
我们学习了否定意见的审计报告
we have learned the audit report with negative opinions
在下一知识点
At the next knowledge point
我们将学习无法表示意见的审计报告
we will learn audit reports that cannot express opinions
-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