審計報告是F8考試中非常重要的一個部分,這個可以從其作為考點的高頻率和examiner’s report 中看出來:

“Future candidates are once again reminded that audit reports are the only output of a statutory audit and hence an understanding of how an audit report can be modified and in which circumstances, is considered very important for this exam “

-Examiner’s report, Dec 2011

那么這篇文章的主旨是為了1) 幫助F8的考生們梳理本章的重點和結(jié)構(gòu),2) 最新的考綱中關(guān)于審計報告的變化。

1)審計報告的主要目的是為了審計師發(fā)表針對客戶財務報表的審計意見。 審計意見大的分為兩類:unmodified opinion 和 modified opinion。進一步細分,一共又可以分為5種不同的類型

Unmodified opinion 可分為:Unmodified opinion (標準的無保留意見)

Unmodified opinion with emphasis matter paragraph

(帶強調(diào)事項段的無保留意見)

Modified opinion 可分為:Qualified opinion (保留意見)

Disclaimer (無法表示意見)

Adverse opinion (否定意見)

針對F8的考試中出現(xiàn)的審計報告的題,一般是以小段case的形式出現(xiàn)的,考察考生是否能判斷在不同的情況下,應該出示哪一種審計意見,針對此類題型我將在下面給出一個5步答題套路。

1.Discussion of issue

第一步簡單總結(jié)一下題中的小case,說出客戶的財務報表有沒有mistake 或者是無法找到audit evidence

2.Calculation of materiality

以題中給出的客戶當年的5% of profit作為threshold

3.Type of audit report modification required

如果通過第1步和第2步,發(fā)現(xiàn)客戶有material 的misstatement, 那么需要進一步判斷這個misstatement是不是pervasive的,如果是,adverse opinion is issued。如果不是,qualified opinion is issued。

如果通過第1步和第2步,發(fā)現(xiàn)是因為審計師找不到evidence,而且缺失的這一部分是pervasive的,那么disclaimer is issued。

4.Impact on audit report

審計報告應該如何被modified,包括加入basis for opinion paragraph 和 opinion paragraph 應該如何被modify

5.Follow-up action

Before issue modified opinion,the auditor should persuade its client to correct material misstatement。

2)從2016年9月的考試開始,針對審計報告的考試大綱有一些新的調(diào)整。

2.1 審計報告中新增加了Key audit matters (KAMs) section

以前最難給client 解釋的就是為什么明明是unmodified opinion為什么非的還要給帶一個emphasis of matter paragraph(EoM),但是IAASB生怕auditor 工作不夠累,不夠苦,不夠慘,還給EoM 加了二胎小弟叫KAMs(Key audit matters),

大家來感受一下它們的區(qū)別:KAMs has some degree of overlap with EoM paragraphs,the EoM is for ' matter that is fundamental for users', whereas KAMs are merely ' most significant matters' i.e. Less than fundamental.

簡單來說,KAMs 主要針對以下幾個方面:

1.Areas of higher risk of material misstatement - e.g. sales recognition of long-term service contract or prepaid income

2.Significant management judgement – e.g. goodwill impairment

3.Effect of significant events or transactions – e.g. change of key ownership or major M&A

On the other hand,emphasis of matter paragraph(EoM)主要針對以下幾個方面:

1.extraordinary litigation (material)

2.early apply for new accounting standard

3.major disaster

2.2審計報告中新增加了Material Uncertainty of Going Concern Section

Emphasis of matter paragraphs are not used in relation to going concern anymore. They used to be used where there was a ‘materiality uncertainty’ that was appropriately disclosed, but now the auditor uses a ‘Material uncertainty’ paragraph instead.

      點擊在線咨詢澤稷老師,ACCA中文寶典免費領(lǐng),更有機會獲得海量免費ACCA學習資料。