ACCA知识点：审计报告格式

Basic elements

中文

Content

Title

标题

n For example, "Independent auditor's report … ."

Addressee

收件人

n For example, " … to the shareholders of … "

Auditor's Opinion

审计意见

n Identify the entity

n State that the financial statements have been audited

n Identify each statement audited

n Refer to the notes, including significant accounting policies

n Specify the date and period covered

n Identify the financial reporting framework (e.g. IFRS)

n Refer to "true and fair view" or "present fairly, in all material respects" in accordance with ... [financial reporting framework]

Basis for Opinion

意见基础

n State audit was conducted in accordance with ISAs

n Refer to the section describing auditor's responsibilities under ISAs

n State that the auditor is independent and meets the requirements of the IESBA Code

n State whether sufficient and appropriate audit evidence has been obtained to provide a basis for the auditor's opinion

Going Concern

持续经营

n Where applicable, report in accordance with ISA 570 Going Concern

Key Audit Matters

关键审计事项

n Describe each key audit matter in accordance with ISA 701

Other Information

其他信息

n Identify the other information, describe management's and the auditor's responsibilities, and disclaim an opinion on the other information.

Responsibilities of Management and Those Charged With Governance for the Financial Statements

管理层和治理层对财务报表的责任

n Describe management's responsibility for:

² preparing the financial statements

² internal controls

² matters relating to going concern

n Identify those responsible for the oversight of the financial reporting process

Auditor's Responsibilities for the Audit of the Financial Statements

审计师对财务报表审计的责任

n State the objectives of the auditor:

² to obtain reasonable assurance

² to issue a report that includes the auditor's opinion

n State meaning of "reasonable assurance"

n State how misstatements can arise (fraud or error) and, if material, influence the economic decisions of users

n State that the auditor exercises professional judgement and maintains professional skepticism

n Describe the audit:

² identifying and assessing risks of material misstatement

² designing and performing audit procedures

² obtaining audit evidence

² evaluating accounting policies and accounting estimates

² concluding on the use of the going concern basis

² evaluating "fair presentation"

n State that the auditor communicates with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control

n State the matters communicated to those charged with governance

n Include for the audits of general purpose financial statements of listed entities (unless significant personal security threat)

Name of Engagement Partner

Auditor's Address and Signature

项目合伙人姓名，审计师地址和签名

n Firm's name and/or the personal name

n Location in the jurisdiction where the auditor practices

Date of the Auditor's Report

审计报告的日期

n Not earlier than the date of audit completion or signing of financial statements