17.5 An audit report that cannot express an opinion在线视频

同学们 我们来学习《审计学》
Hello everyone

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

无法表示意见审计报告
Audit Report Unable to Express Opinions

首先我们来看
First of all, let's look at

出具无法表示意见审计报告的条件
the conditions for issuing the audit report without express opinions

如果注册会计师无法就被审计单位的财务报表
For the financial statements of the audited entity,if the certified public accountant is unable to

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

但又认为未发现的错报
but believes that the undetected misstatement

可能对财务报表产生的影响重大
may have a significant

且具有广泛性
and widespread impact on the financial statements

以至发表保留意见不足以反映情况的严重性
so that the qualified opinion is not enough to reflect the seriousness of the situation

最好解除审计业务约定
and it is better to terminate the audit engagement

但是如果不能够在出具审计报告日之前
before the date of issuing the audit report

解除该业务约定
if the engagement cannot be terminated

注册会计师的选择就应该是
the CPA's choice should be to

出具无法表示意见的审计报告
issue the audit report with no opinion

接下来我们再看
Next, let's look at

无法表示意见审计报告的措辞
the wording of the audit report that can't express an opinion

首先在引言段中说明
First of all, it is stated in the introduction that

注册会计师接受委托审计财务报表
the certified public accountant accepts the entrustmentto audit the financial statements

而不能说是我们审计了后附的财务报表
not that we have audited the attached financial statements

其次在审计责任和审计范围段中指出
Secondly, in the section of audit responsibility and audit scope

我们的责任是在按照
it is pointed out that our responsibility is

中国注册会计师审计准则的规定
in accordance with the auditing standards for Chinese certified public accountants

执行审计工作的基础上
on the basis of the audit work

对财务报表发表审计意见
to express audit opinions on the financial statements

但由于导致无法表示意见
However, due to matters

事项段中所述的事项
referred to in the paragraph of the opinion could not be expressed as a result

我们无法获取充分适当的审计证据
we are unable to obtain sufficient and appropriate audit evidence

以为发表审计意见提供基础
to provide a basis for the audit opinion

最后在意见段中说明由于导致
Finally, it is stated in the opinion section that

无法表示意见的事项段中
due to mtters mentionged in the opinion section

所述事项的影响非常重大和广泛
which have significant and extensive impact

注册会计师无法获取充分适当的审计证据
the certified public accountant is unable to give an audit opinion on the financial statements

以为发表审计意见提供基础
to provide the basis for audit opinions

因此注册会计师无法对财务报表发表审计意见
so certified public accountants are unable to express audit opinions on the financial statements

从最近几年的审计报告意见类型来看
According to the opinion types of audit reports in recent years

无法表示意见审计报告数量极少
the number of audit reports without opinions is very small

大约只占所有意见类型的0.5%
accounting for only 0.5% of all opinion types

现在我们来看无法表示意见报告的实例
Now let's look at the example of the non opinion report

在实务中出具无法表示意见的原因
In practice, Issue the reason that cannot express an opinion

通常表现为两个方面
normally is behaved for two respects

一是由于某一具体事项的范围受限
One is that the scope of a specific matter is limited

二是由于公司被证监会等机构立案调查
the other is that the company is put on file by CSRC and other institutions for investigation

下面我们来看两份无法表示意见的审计报告
Let's take a look at two audit reports that can't express opinions

第一份是大华会计事务所
The first audit report is issued by Dahua accounting firm

2017年4月28日对海润光伏
on April 28, 2017, which is

2016年年报出具的无法表示意见审计报告
the audit report on 2016 annual report of Hairun PV

我们重点来看导致无法表示意见的事项
Let's focus on what makes it impossible to express an opinion

我们在对海润光伏公司
During our audit Hairun photovoltaic company's

2016年12月31日的财务报告内部控制的
the effectiveness of internal control

有效性进行审计时发现
over financial reports on December 31, 2016

财务报告内部控制制度存在多项重大缺陷
we found that there were many major defects in the internal control system of financial reports

内部控制失效对于财务报表的影响重大
the failure of internal control had a significant

而且具有广泛性
and extensive impact on the financial statements

我们执行的审计程序是以抽样为基础
and the audit procedures we implemented were based on sampling

在内部控制失效的情况下

58In the case of failure of internal control

00:03:24,641 --> 00:03:26,433
通过执行审计抽样
through the implementation of sampling audit procedures

无法获取充分适当的审计证据
it is impossible to obtain sufficient and appropriate audit evidence

以为财务报表发表意见提供基础
to provide the basis for the audit opinion on the financial statements

接下来是无法表示意见
And then there's the inability to express an opinion

由于三导致无法表示意见的事项段
Due to the paragraph “3. matters that lead to the inability to express opinions"

所述事项的重要性
which make important effect

我们无法获取充分适当的审计证据
we are unable to obtain sufficient and appropriate audit evidence

以为发表审计意见提供基础
to provide the basis for the audit opinions

因此我们不对海润光伏公司财务报表
Therefore,on the financial statements of Hairun photovoltaic company, we do not

发表审计意见
express our audit opinions

接下来第二份审计报告
Next is the second audit report.

是中勤万信会计师事务所
This audit report is issued by Zhongqin Wanxin Certified Public Accountants

2017年4月28日对大连控股
on April 28, 2017,which is

2016年年报出具的无法表示意见审计报告
the audit report on 2016 annual report of Dalian holdings

我们来看导致无法表示意见的事项
Let's look at the issues that lead to the inability to express an opinion

一 因涉嫌多项信息披露违法违规
1. Due to the suspected illegal information disclosure

贵公司于2017年4月12日收到
On April 12, 2017, your company received

中国证券监督管理委员会调查通知书
the notice of investigation (Lian Jian Zi 2017001) issued by China Securities Regulatory Commission

决定对公司进行立案调查
and decided to put the company on file for investigation

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

证监会立案调查工作尚未结束
the case investigation work of the CSRC has not been completed

我们无法判断证监会立案调查结论
so we cannot judge the possible impact of the investigation conclusion of the CSRC

对贵公司财务报表可能产生的影响
on the financial statements of your company

第二 贵公司子公司
2.a subsidiary of your company

大连福美贵金属贸易有限公司
Dalian Fumei precious metal trading Co., Ltd

2016年销售收入为1 257 284 667.01元
In 2016, the sales revenue was 1257284667.01 yuan

其对外销售的客户与其供应商
its external sales customers and suppliers

天津大同铜业有限公司的供应商
supplier of Tianjin Datong Copper Industry Co. LTD

存在重叠现象
where is overlap between them

我们无法获取充分适当的证据判断
We are unable to obtain sufficient and appropriate evidence to judge

大连福美贵金属贸易有限公司
to Dalian Fumei precious metal trading Co., Ltd.

2016年对外销售是否具备经济实质
whether the foreign sales have economic substance

对于刚才的内容我们猜测可能是
As for the content just now, we guess that

上市公司将产品销售给销售方
the listed company may sell the products to the seller

而销售方又把产品销售给了供应商
and the seller sells the products to the supplier

当然未来在区块链技术的支持下
In the future, with the support of blockchain technology

各方的数据可以相互验证
the data of all parties can be mutually verified

可能会很好地解决这些问题
which may well solve this problem. Of course, it needs the development of big data audit

当然这有待于大数据审计的发展
Of course, it needs the development of big data audit

接下来我们看一下无法表示意见
Then there is the inability to express an opinion

由于三 导致无法表示意见的事项段
Due to the paragraph “3. matters that lead to the inability to express opinions"

所述事项的重要性
which make important effect

我们无法获取充分适当的审计证据
we are unable to obtain sufficient and appropriate audit evidence

以为发表审计意见提供合理的基础
to provide the basis for the audit opinions

因此我们无法对贵公司财务报表发表审计意见
Therefore, we are unable to issue audit opinions on the financial statements of your company

同学们 在审计报告这一章
In the chapter of audit report

我们主要学习了各种意见类型的审计报告
we mainly study various types of audit report

现在我们来总结一下
Now, let's summarize

非无保留意见审计报告的条件
the conditions of non unqualified audit report

从表格当中可以看得出来
As can be seen from the table

当财务报表存在重大错报
When there are major misstatements in the financial statements

而被审计单位不同意调整报表时
and the audited unit does not agree to adjust the financial statements

对财务报表产生的影响重大但不具有广泛性时
the impact on the financial statements is significant but not extensive

我们出具的是保留意见
we issue a qualified opinion

如果对财务报表产生的影响是重大
If the impact on the financial statements is significant

且具有广泛性
and extensive

我们出具的是否定意见
we have a definite opinion

当无法获取充分适当的审计证据
When sufficient and appropriate audit evidence cannot be obtained

对财务报表产生的影响是重大但不具有广泛性
the impact on the financial statements is significant but not extensive

我们出具的是保留意见
What we issue is a qualified opinion

如果对财务报表产生的影响是重大
If the impact on the financial statements is significant

且具有广泛性
and extensive

我们出具的是无法表示意见
we are unable to express our opinions

同学们第十七章审计报告的内容
That’s all about the content of the audit report in Chapter 17

我们就讲这么多 谢谢大家
Thank you