Communicating Key Audit Matters in the Independent Auditor's Report

Key audit matters — Those matters that, in the auditor's professional judgment, were of most significance in the audit of the financial statements of the current period. Key audit matters are selected from matters communicated with those charged with governance.

关键审计事项指注册会计师根据职业判断认为对当期财务报表审计最为重要的事项

The purpose of communicating key audit matters is to enhance the communicative value of the auditor's report by providing greater transparency about the audit that was performed. Communicating key audit matters provides additional information to intended users of the financial statements ("intended users") to assist them in understanding those matters that, in the auditor's professional judgment, were of most significance in the audit of the financial statements of the current period. Communicating key audit matters may also assist intended users in understanding the entity and areas of significant management judgment in the audited financial statements.

The communication of key audit matters in the auditor's report may also provide intended users a basis to further engage with management and those charged with governance about certain matters relating to the entity, the audited financial statements, or the audit that was performed.

关键审计事项的作用

（1）旨在通过提高已执行审计工作的透明度增加审计报告的沟通价值

（2）能够帮助财务报表预期使用者了解被审计单位，以及已审计财务报表中涉及重大管理层判断的领域

（3）能够为财务报表预期使用者就与被审计单位、已审计财务报表或已执行审计工作相关的事项进一步与管理层和治理层沟通提供基础

In making this determination of matters that required significant auditor attention in performing the audit, the auditor shall take into account the following:

在确定重点关注过的事项时，应当考虑的三个领域：

(a) Areas of higher assessed risk of material misstatement, or significant risks identified in accordance with ISA 315 (Revised).

（1）评估的重大错报风险较高的领域或识别出的特别风险

(b) Significant auditor judgments relating to areas in the financial statements that involved significant management judgment, including accounting estimates that have been identified as having high estimation uncertainty. 

（2）与财务报表中涉及重大管理层判断的领域相关的重大审计判断

(c) The effect on the audit of significant events or transactions that occurred during the period.

（3）本期重大交易或事项对审计的影响

Considerations that may be relevant to determining the relative significance of a matter communicated with those charged with governance and whether such a matter is a key audit matter include:

• The importance of the matter to intended users’ understanding of the financial statements as a whole, in particular, its materiality to the financial statements.

• The nature of the underlying accounting policy relating to the matter or the complexity or subjectivity involved in management’s selection of an appropriate policy compared to other entities within its industry.

• The nature and materiality, quantitatively or qualitatively, of corrected and accumulated uncorrected misstatements due to fraud or error related to the matter, if any.

• The nature and extent of audit effort needed to address the matter, including:

○ The extent of specialized skill or knowledge needed to apply audit procedures to address the matter or evaluate the results of those procedures, if any.

○ The nature of consultations outside the engagement team regarding the matter.

• The nature and severity of difficulties in applying audit procedures, evaluating the results of those procedures, and obtaining relevant and reliable evidence on which to base the auditor’s opinion, in particular as the auditor’s judgments become more subjective.

• The severity of any control deficiencies identified relevant to the matter.

• Whether the matter involved a number of separate, but related, auditing considerations. For example, long-term contracts may involve significant auditor attention with respect to revenue recognition, litigation or other contingencies, and may have an effect on other accounting estimates.