Subsequent Events

 

Subsequent Events

期后事项

This is differences between International Standards on Auditing (ISA) and PRC Auditing Standards (中国审计准则) with regard to subsequent events

Definitions

Subsequent events – Events occurring between the date of the financial statements and the date of the auditor's report, and facts that become known to the auditor after the date of the auditor's report.

期后事项是指财务报表日至审计报告日之间发生的事项 ，以及注册会计师在审计报告日后知悉的事实。

Events Occurring between the Date of the Financial Statements and the Date of the Auditor's Report

主动识别第一时段期后事项

The auditor shall perform audit procedures designed to obtain sufficient appropriate audit evidence that all events occurring between the date of the financial statements and the date of the auditor's report that require adjustment of, or disclosure in, the financial statements have been identified. The auditor is not, however, expected to perform additional audit procedures on matters to which previously applied audit procedures have provided satisfactory conclusions.

注册会计师应当设计和实施审计程序，获取充分、适当的审计证据，以确定所有在财务报表日至审计报告日之间发生的、需要在财务报表中调整或披露的事项均已得到识别。注册会计师并不需要对之前已实施审计程序并已得出满意结论的事项执行追加的审计程序

Facts Which Become Known to the Auditor after the Date of the Auditor's Report but before the Date the Financial Statements Are Issued

被动识别第二时段期后事项

The auditor has no obligation to perform any audit procedures regarding the financial statements after the date of the auditor's report. However, if, after the date of the auditor's report but before the date the financial statements are issued, a fact becomes known to the auditor that, had it been known to the auditor at the date of the auditor's report, may have caused the auditor to amend the auditor's report, the auditor shall: 

(a) Discuss the matter with management and, where appropriate, those charged with governance;

(b) Determine whether the financial statements need amendment and, if so,

(c) Inquire how management intends to address the matter in the financial statements.

在审计报告日后 ，注册会计师没有义务针对财务报表实施任何审计程序

如果注册会计师在审计报告日后至财务报表报出日前知悉了某事实，且若在审计报告日知悉可能导致修改审计报告，注册会计师应当采取以下措施：

（ 1）与管理层和治理层（如适用）讨论该事项

（ 2）确定财务报表是否需要修改

（ 3）如果需要修改，询问管理层将如何在财务报表中处理该事项

If management amends the financial statements, the auditor shall:

(a) Carry out the audit procedures necessary in the circumstances on the amendment.

(b) Unless the circumstances in paragraph 12 apply:

(i) Extend the audit procedures referred to in paragraphs 6 and 7 to the date of the new auditor's report; and

(ii) Provide a new auditor's report on the amended financial statements. The new auditor's report shall not be dated earlier than the date of approval of the amended financial statements.

如果管理层修改财务报表，注册会计师应当根据具体情况对有关修改实施必要的审计程序；同时，除非下文中的特殊情况适用，注册会计师应当将用以识别期后事项的审计程序延伸至新的审计报告日，并针对修改后的财务报表出具 新的审计报告 。新的审计报告日 不应早于 修改后的财务报表被批准的日期

Where law, regulation or the financial reporting framework does not prohibit management from restricting the amendment of the financial statements to the effects of the subsequent event or events causing that amendment and those responsible for approving the financial statements are not prohibited from restricting their approval to that amendment, the auditor is permitted to restrict the audit procedures on subsequent events required in paragraph 11(b)(i) to that amendment. In such cases, the auditor shall either:

(a) Amend the auditor's report to include an additional date restricted to that amendment that thereby indicates that the auditor's procedures on subsequent events are restricted solely to the amendment of the financial statements described in the relevant note to the financial statements; or

(b) Provide a new or amended auditor's report that includes a statement in an Emphasis of Matter paragraph or Other Matter paragraph that conveys that the auditor's procedures on subsequent events are restricted solely to the amendment of the financial statements as described in the relevant note to the financial statements.

在有关法律法规或适用的财务报告编制基础未禁止的情况下，如果管理层对财务报表的修改仅限于反映导致修改的期后事项的影响，被审计单位的董事会、管理层或类似机构也仅对有关修改进行批准，注册会计师可以仅针对有关修改将用以识别期后事项的审计程序延伸至新的审计报告日。在这种情况下，注册会计师应当选用下列处理方式之一：

（ 1）修改审计报告，针对财务报表修改部分增加补充报告日期，从而表明注册会计师对期后事项实施的审计程序仅限于财务报表相关附注所述的修改

（ 2）出具新的或经修改的审计报告，在强调事项段或其他事项段中说明注册会计师对期后事项实施的审计程序仅限于财务报表相关附注所述的修改

If management does not amend the financial statements in circumstances where the auditor believes they need to be amended, then: 

(a) If the auditor's report has not yet been provided to the entity, the auditor shall modify the opinion as required by ISA 705 (Revised) and then provide the auditor's report; or

(b) If the auditor's report has already been provided to the entity, the auditor shall notify management and, unless all of those charged with governance are involved in managing the entity, those charged with governance, not to issue the financial statements to third parties before the necessary amendments have been made. If the financial statements are nevertheless subsequently issued without the necessary amendments, the auditor shall take appropriate action to seek to prevent reliance on the auditor's report.

如果认为管理层应当修改财务报表而没有修改 ，并且审计报告尚未提交给被审计单位，注册会计师应当按照《中国注册会计师审计准则第 1502号—在审计报告中发表非无保留意见》的规定发表非无保留意见 ，然后再提交审计报告

（ 1）如果认为管理层应当修改财务报表而没有修改 ，并且审计报告已经提交给被审计单位，注册会计师应当通知管理层和治理层（除非治理层全部成员参与管理被审计单位）在财务报表作出必要修改前 不要 向第三方报出

（ 2）如果财务报表在未经必要修改的情况下仍被报出 ，注册会计师应当采取适当措施，以设法防止财务报表使用者信赖该审计报告

Facts Which Become Known to the Auditor after the Financial Statements Have Been Issued

没有义务识别第三时段期后事项

After the financial statements have been issued, the auditor has no obligation to perform any audit procedures regarding such financial statements. However, if, after the financial statements have been issued, a fact becomes known to the auditor that, had it been known to the auditor at the date of the auditor's report, may have caused the auditor to amend the auditor's report, the auditor shall:

(a) Discuss the matter with management and, where appropriate, those charged with governance;

(b) Determine whether the financial statements need amendment; and, if so,

(c) Inquire how management intends to address the matter in the financial statements.

注册会计师没有义务针对第三时段期后事项实施任何审计程序

如果注册会计师在财务报表报出后知悉了某事实，且若在审计报告日知悉可能导致修改审计报告，注册会计师应当采取以下措施：

（1）与管理层和治理层（如适用）讨论该事项

（2）确定财务报表是否需要修改

（3）如果需要修改， 询问管理层将如何在财务报表中处理该事项

If management amends the financial statements, the auditor shall: 

(a) Carry out the audit procedures necessary in the circumstances on the amendment.

(b) Review the steps taken by management to ensure that anyone in receipt of the previously issued financial statements together with the auditor's report thereon is informed of the situation.

(c) Unless the circumstances in paragraph 12 apply:

(i) Extend the audit procedures referred to in paragraphs 6 and 7 to the date of the new auditor's report, and date the new auditor's report no earlier than the date of approval of the amended financial statements; and

(ii) Provide a new auditor's report on the amended financial statements.

(d) When the circumstances in paragraph 12 apply, amend the auditor's report, or provide a new auditor's report as required by paragraph 12.

如果管理层修改了财务报表，注册会计师应当采取如下必要的措施：

（ 1）根据具体情况对有关修改实施必要的审计程序

（ 2）复核管理层采取的措施能否确保所有收到原财务报表和审计报告的人士了解这一情况

（ 3）将用以识别期后事项的审计程序延伸至新的审计报告日，并针对修改后的财务报表出具新的审计报告，新的审计报告日不应早于修改后的财务报表被批准的日期

（ 4）在特殊情况下， 修改审计报告或提供新的审计报告

If management does not take the necessary steps to ensure that anyone in receipt of the previously issued financial statements is informed of the situation and does not amend the financial statements in circumstances where the auditor believes they need to be amended, the auditor shall notify management and, unless all of those charged with governance are involved in managing the entity, those charged with governance, that the auditor will seek to prevent future reliance on the auditor's report. If, despite such notification, management or those charged with governance do not take these necessary steps, the auditor shall take appropriate action to seek to prevent reliance on the auditor's report.

（ 1）如果管理层没有采取必要措施确保所有收到原财务报表的人士了解这一情况，也没有在注册会计师认为需要修改的情况下修改财务报表，注册会计师应当通知管理层和治理层（除非治理层全部成员参与管理被审计单位，注册会计师将设法防止财务报表使用者信赖该审计报告

（ 2）如果注册会计师已经通知管理层或治理层，而管理层或治理层没有采取必要措施，注册会计师应当采取适当措施，以设法防止财务报表使用者信赖该审计报告