Modifications to the Opinion in the Independent Auditor’s Report

 

Modifications to the Opinion in the Independent Auditor's Report
非无保留意见审计报告

This is the comparison between China Standard on Auditing (中国注册会计师执业准则) and International Standards on Auditing with respect to Modifications to the Opinion in the Independent Auditor's Report

The auditor shall modify the opinion in the auditor’s report when:

(a) The auditor concludes that, based on the audit evidence obtained, the financial statements as a whole are not free from material misstatement; or 

(b) The auditor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement.

当存在 下列情形之一 时， 注册会计师应当在审计报告中发表非无保留意见：

（ 1）根据获取的审计证据， 得出 财务报表整体 存在 重大错报的结论（保留意见或否定意见）。

（ 2） 无法 获取充分、适当的审计证据， 不能 得出财务报表整体 不存在 重大错报的结论（保留意见或无法表示意见）。

A material misstatement of the financial statements may arise in relation to:

(a) The appropriateness of the selected accounting policies;

(b) The application of the selected accounting policies; or

(c) The appropriateness or adequacy of disclosures in the financial statements.

Appropriateness of the Selected Accounting Policies

会计政策的选择

(a) The selected accounting policies are not consistent with the applicable financial reporting framework;

(b) The financial statements do not correctly describe an accounting policy relating to a significant item in the statement of financial position, the statement of comprehensive income, the statement of changes in equity or the statement of cash flows; or

(c) The financial statements do not represent or disclose the underlying transactions and events in a manner that achieves fair presentation.

（ 1）选择的会计政策与适用的财务报告编制基础 不一致

（ 2）财务报表 没有正确描述与资产负债表、利润表、所有者权益变动表或现金流量表中的重大项目相关的会计政策

（ 3）财务报表 没有按照 公允反映的方式 列报 交易和事项

Application of the Selected Accounting Policies

会计政策的运用

(a) When management has not applied the selected accounting policies consistently with the financial reporting framework, including when management has not applied the selected accounting policies consistently between periods or to similar transactions and events (consistency in application); or

(b) Due to the method of application of the selected accounting policies (such as an unintentional error in application).

（ 1）管理层 没有按照 适用的财务报告编制基础的要求一贯运用所选择的会计政策，包括管理层未在不同会计期间或对相似的交易和事项一贯运用所选择的会计政策（运用的 一致性 ）

（ 2） 不当运用 所选择的会计政策（如运用中的 无意错误 ）

Appropriateness or Adequacy of Disclosures in the Financial Statements

财务报表的披露

(a) The financial statements do not include all of the disclosures required by the applicable financial reporting framework;

(b) The disclosures in the financial statements are not presented in accordance with the applicable financial reporting framework; or

(c) The financial statements do not provide the additional disclosures necessary to achieve fair presentation beyond disclosures specifically required by the applicable financial reporting framework.

（ 1）财务报表 没有包括 适用的财务报告编制基础要求的 所有披露

（ 2）财务报表的披露 没有按照 适用的财务报告编制基础 列报

（ 3）财务报表 没有作出 适用的财务报告编制基础特定要求之外的其他必要的披露以实现 公允反映

审计范围受到限制的情形

The auditor's inability to obtain sufficient appropriate audit evidence (also referred to as a limitation on the scope of the audit) may arise from:

(a) Circumstances beyond the control of the entity;

(b) Circumstances relating to the nature or timing of the auditor’s work; or

(c) Limitations imposed by management.

Examples of circumstances beyond the control of the entity include when:

超出 被审计单位 控制

•• The entity’s accounting records have been destroyed.

•• The accounting records of a significant component have been seized indefinitely by governmental authorities.

（ 1）被审计单位的 会计记录 已被毁坏

（ 2）重要组成部分的会计记录 已被政府 有关机构 无限期地查封

Examples of circumstances relating to the nature or timing of the auditor’s work include when:

与 注册会计师 工作的性质或时间安排相关

•• The entity is required to use the equity method of accounting for an associated entity, and the auditor is unable to obtain sufficient appropriate audit evidence about the latter’s financial information to evaluate whether the equity method has been appropriately applied.

•• The timing of the auditor’s appointment is such that the auditor is unable to observe the counting of the physical inventories.

•• The auditor determines that performing substantive procedures alone is not sufficient, but the entity’s controls are not effective.

（ 1）被审计单位需要使用 权益法 对联营企业进行核算，注册会计师 无法获取 有关联营企业财务信息的充分、适当的审计证据以评价是否恰当运用了权益法

（ 2）注册会计师 接受审计 委托的时间安排，使注册会计师 无法 实施存货监盘

（ 3）注册会计师确定仅实施实质性程序是 不充分的，但被审计单位的控制是无效的

Examples of an inability to obtain sufficient appropriate audit evidence arising from a limitation on the scope of the audit imposed by management include when:

管理层 施加限制

•• Management prevents the auditor from observing the counting of the physical inventory.

•• Management prevents the auditor from requesting external confirmation of specific account balances.

（ 1）管理层 阻止 注册会计师实施 存货监盘

（ 2）管理层 阻止 注册会计师对特定账户余额实施 函证

The decision regarding which type of modified opinion is appropriate depends upon:

影响非无保留意见类型的事项

(a) The nature of the matter giving rise to the modification, that is, whether the financial statements are materially misstated or, in the case of an inability to obtain sufficient appropriate audit evidence, may be materially misstated; and

(b) The auditor’s judgment about the pervasiveness of the effects or possible effects of the matter on the financial statements.

（ 1）导致非无保留意见的事项的 性质 ，是财务报表 存在 重大错报，还是在 无法获取 充分、适当的审计证据的情况下，财务报表可能存在重大错报。

（ 2）注册会计师就导致非无保留意见的事项对财务报表产生或可能产生影响的 广泛性 作出的判断。

Pervasive effects on the financial statements are those that, in the auditor’s judgment:

判断广泛性的情形

(i) Are not confined to specific elements, accounts or items of the financial statements;

(ii) If so confined, represent or could represent a substantial proportion of the financial statements; or

(iii) In relation to disclosures, are fundamental to users’ understanding of the financial statements.

（ 1） 不限于 对财务报表的 特定 要素、账户或项目产生影响。

（ 2） 虽然仅对 财务报表的 特定 要素、账户或项目产生影响，但这些要素、账户或项目是或可能是财务报表的主要组成部分 。

（ 3）当 与披露相关时 ，产生的影响对财务报表使用者理解财务报表 至关重要 。