The Auditor’s Responsibilities Relating to Other Information

 

The Auditor's Responsibilities Relating to Other Information
注册会计师对其他信息的责任

Other information – Financial or non-financial information (other than financial statements and the auditor’s report thereon) included in an entity’s annual report.

其他信息，是指在被审计单位年度报告中包含的 除财务报表和审计报告以外的财务信息和非财务信息。

Obtaining the Other Information

The auditor shall: 

(a) Determine, through discussion with management, which document(s) comprises the annual report, and the entity’s planned manner and timing of the issuance of such document(s);

(b) Make appropriate arrangements with management to obtain in a timely manner and, if possible, prior to the date of the auditor’s report, the final version of the document(s) comprising the annual report; and

(c) When some or all of the document(s) determined in (a) will not be available until after the date of the auditor’s report, request management to provide a written representation that the final version of the document(s) will be provided to the auditor when available, and prior to its issuance by the entity, such that the auditor can complete the procedures required by this ISA.

获取其他信息

注册会计师应当：

（ 1）通过与管理层讨论，确定哪些文件组成年度报告，以及被审计单位计划公布这些文件的方式和时间安排。

（ 2）就及时获取组成年度报告的文件的最终版本与管理层作出适当安排。如果可能，在审计报告日之前 获取。

（ 3）如果组成年度报告的部分或全部文件在 审计报告日后 才能取得， 要求管理层提供书面声明，声明上述文件的 最终版本 将在 可获取时 并且在被审计单位 公布前 提供给注册会计师，以使注册会计师可以完成准则要求的程序。

Responding When a Material Inconsistency Appears to Exist or Other Information Appears to Be Materially Misstated

当似乎存在重大不一致或其他信息似乎存在重大错报时的应对

If the auditor identifies that a material inconsistency appears to exist (or becomes aware that the other information appears to be materially misstated), the auditor shall discuss the matter with management and, if necessary, perform other procedures to conclude whether: 

(a) A material misstatement of the other information exists;

(b) A material misstatement of the financial statements exists; or

(c) The auditor’s understanding of the entity and its environment needs to be updated.

如果注册会计师识别出似乎存在重大不一致，或者知悉其他信息似乎存在重大错报，注册会计师应当 与管理层讨论 该事项，必要时，实施其他程序以确定：

（1） 其他信息 是否存在重大错报。

（2） 财务报表 是否存在重大错报。

（3）注册会计师 对被审计单位及其环境的了解 是否需要 更新 。

Responding When the Auditor Concludes That a Material Misstatement Exists in Other Information Obtained prior to the Date of the Auditor’s Report

审计报告日前获取的其他信息存在重大错报

In rare circumstances, a disclaimer of opinion on the financial statements may be appropriate when the refusal to correct the material misstatement of the other information casts such doubt on the integrity of management and those charged with governance as to call into question the reliability of audit evidence in general.

考虑对审计报告的影响，并就注册会计师计划如何在审计报告中处理重大错报与治理层进行沟通。注册会计师可在审计报告中指明 其他信息 存在重大错报。在少数情况下，当拒绝更正其他信息的重大错报导致对管理层和治理层的诚信产生怀疑，进而 质疑 审计证据总体上的可靠性时，对财务报表发表 无法表示意见 可能是恰当的。

Withdrawal from the engagement, where withdrawal is possible under applicable law or regulation, may be appropriate when the circumstances surrounding the refusal to correct the material misstatement of the other information cast such doubt on the integrity of management and those charged with governance as to call into question the reliability of representations obtained from them during the audit.

在相关法律法规允许的情况下， 解除业务约定。当拒绝更正其他信息的重大错报导致对管理层和治理层的 诚信 产生怀疑，进而质疑审计过程中从其获取声明的 可靠性 时， 解除业务约定可能是 适当的 。

Responding When the Auditor Concludes That a Material Misstatement Exists in Other Information Obtained after the Date of the Auditor’s Report

审计报告日后获取的其他信息存在重大错报

If the auditor concludes that a material misstatement exists in other information obtained after the date of the auditor’s report, and such a material misstatement has been corrected, the auditor’s procedures necessary in the circumstances include determining that the correction has been made (in accordance with paragraph 17(a)) and may include reviewing the steps taken by management to communicate with those in receipt of the other information, if previously issued, to inform them of the revision.

如果其他信息 得以更正 ，注册会计师应当根据具体情形实施必要的程序，包括 确定更正已经完成 ，也可能包括 复核 管理层为与收到其他信息（如果之前已经公告）的人士沟通并告知其修改而采取的步骤。

When a material misstatement of the other information remains uncorrected, appropriate actions that the auditor may take to seek to have the uncorrected material misstatement appropriately brought to the attention of users for whom the auditor’s report is prepared, when permitted by law or regulation, include, for example:

•• Providing a new or amended auditor’s report to management including a modified section in accordance with paragraph 22, and requesting management to provide this new or amended auditor’s report to users for whom the auditor’s report is prepared. In doing so, the auditor may need to consider the effect, if any, on the date of the new or amended auditor’s report, in view of the requirements of the ISAs or applicable law or regulation. The auditor may also review the steps taken by management to provide the new or amended auditor’s report to such users;

•• Bringing the material misstatement of the other information to the attention of the users for whom the auditor’s report is prepared (for example, by addressing the matter in a general meeting of shareholders);

•• Communicating with a regulator or relevant professional body about the uncorrected material misstatement; or

•• Considering the implications for engagement continuance

如果与治理层沟通 其他信息 ，2 后 未得到更正 注册会计师应当考虑其法律权利和义务，并采取恰当的措施，以 提醒 审计报告使用者恰当关注未更正的重大错报。在法律法规允许的情况下，注册会计师可能采取的设法提醒审计报告使用者适当关注未更正错报的措施包括：

①向管理层提供一份 新的或修改后的 审计报告，其中指出其他信息的重大错报。同时要求管理层将该新的或修改后的审计报告提供给审计报告使用者。在此过程中，注册会计师可能需要基于审计准则和适用的法律法规的要求，考虑对新的或修改后的审计报告的日期产生的影响。注册会计师也可以复核管理层采取的、向这些使用者提供新的或修改后的审计报告的步骤。

②提醒审计报告使用者关注其他信息的重大错报，例如，在股东大会上通报该事项。

③与监管机构或相关职业团体沟通未更正的重大错报。

④考虑对 持续承接业务 的影响。