2015荣誉考资dakj注会审计英语题突破班011讲义

1、荣誉考资专题五完成审计工作与出具审计一、重点专业词汇二、重点考点讲解及例题分析【考点一】期后事项（Subsequent Events） 1、期后事项的种类（Types of subsequent events）为了确定期后事项对被审计财务报表的影响，有两类期后事项需要被审计管理层考虑，并需要会计师审计：（In order to identify the subsequent events effectover the entitys finanl sements, two types of subsequent events requirespel attention of the manag

2、ement as well as the audit of CPA.）（1）财务报表日后调整事项，即对财务报表日已经存在的情况提供了新的或进一步的事项。这类事项影响财务报表金额，需提请被审计管理层调整财务报表及与之相关的披露信息。Subsequent events requiring an adjustment refers to those items/conditions, whichalready existed at the date of the finanl sement or have some updatedinformation and evidence. These ite

3、ms require the adjustment and relevant disclosuremade by the management, as they will cause effect over the finanl sementspresenion.财务报表日后务，需要调整原先确认的与该结案，证实了企业在资产负债表日已经存在现时义相关的预计负债，或确认一项新负债。Closing litigation after the date of the finanl sements also requiresadjustment, when the cours confirmed the

4、entitys current obligation existedat the date of the finanl sements. Accordingly, the accrued/estimatedliability should be adjusted to reflect the court decibe confirmed.or a new liability should财务报表日后取得确凿，表明某项资产在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额。In the caset reliable evidence hasbeen obtained after th

5、e finanlsement date, and the evidence can provet certain assets have impaired and1：& 385064638Audit report 审计 standard report 标准审计non-standard reports 非标准审计unqualified audit report with the emphasis or explanatory paragraph带强调事项段或其他事项段的无保留意见的审计qualified audit reports 非无保留意见的审计 qualified opinion 保留意见

6、的审计adverse opinion 否定意见的审计dier of opinion 无法表示意见的审计Subsequent Events 期后事项Subsequent events requiring an adjustment 期后调整事项 Subsequent events not requiring an adjustment 期后非调整事项 Management Represenion Letter 管理层荣誉考资therefore provisement date.is needed to decrease the original value as of the finanl财务报

7、表日后进一步确定了资产负债表日前购入资产的成本或售出资产的收入。he period subsequent to the finanl sement date, it is further confirmedthe history cost of previously-purchased assets or the财务报表日后发现了财务报表舞弊或差错。e of asset disal.After the date of finanl sements, the errors or the fraudhe finanlsements are found/spotted.（2）财务报表日后非调整事项，

8、即表明财务报表日后发生的情况的事项。这类事项虽不影响财务报表金额，但可能影响财务报表的正确理解，需提请被审计的附注中作适当披露。管理层在财务报表Subsequent events not requiring adjustment refer to the ones which do not impactthe finanl sement value but may affect the correct understanding of finanlsement users. And therefore the disclosureby the management is needed.he n

9、otes of finanl sements【考点二】（Management Represenion Letter）的日期和涵盖的期间 （Date of the represenion letter and its coveredperiod）的日期应当尽量接近对财务报表出具审计的日期，但不得在审计日后。 represen be later finan由于应当涵盖审计针对的所有财务报表和期间。（ The date of theion letter should be close to the date of the audit report bn this date. The covered

10、period includes all periods referredannothelsements.）是必要的审计，在管理层签署前，会计师不能审计意见，也不能签署审计the CPA cannot i。（As the represenion letter is required audit evidence,eaudit report nor sign the report before obtaining therepresenion letter signed by the management.）如果管理层不提供要求的一项或多项，会计师应当：（If the managementdo n

11、ot provide the related represenion letter as required, the CPA should）与管理层该事项；Communicate with the management regarding the ie.和审计重新评价管理层的诚信，并评价该事项对能产生的影响；或口头总体的可靠性可Re-assess theegrity of the management, and evaluate the overall impact onthe reliability of the audit evidence due to this lack of writ

12、ten or oralrepresenion.采取适当措施，包括确定该事项对审计意见可能产生的影响。 Adopt proper measures and make sure the effect on the type of idue to this problem.ed audit opinion如果存在下列情形之一，会计师应当对财务报表无法表示意见：会计师对管理层的诚信产生疑虑，以至于认为其作出的不可靠；管理层不提供审计准则要求的。, if the following case occurs, the CPA should consider the dier ofCPA hasopinion for the audited finanl sements. The cases include if the2：& 385064638荣誉考资substantial