浅谈审计中的职业道德

第5讲ProfessionalResponsibilitiesandEthicalObligationsinAuditing审计中的职业道德McGraw-Hill/IrwinCopyright©2021byTheMcGraw-HillCompanies,Inc.Allrightsreserved.何谓审计？

WhatisanAudit?ExaminationofcompanypreparedfinancialstatementsinaccordancewithGAAPSECrequiresallpubliccompaniestohaveanauditEnhancethereliability中注协：独立审计是指注册会计师依法接受委托，对被审计单位的会计报表及其相关资料进行独立审查并发表意见。〔?独立审计根本准那么?〕审计报告范例

Exhibit:TheAuditor’sStandardReport IndependentAuditor’sReport WehaveauditedtheaccompanyingbalancesheetofXCompanyasofDecember31,20XX,andtherelatedstatementsofincome,retainedearnings,andcashflowsfortheyearthenended.ThesestatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressandopiniononthesefinancialstatementsbasedonouraudit.

WeconductedourauditinaccordancewiththestandardsofthePublicCompanyAccountingOversightBoard.Thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassurance[italicsaddedforemphasis]aboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditprovidesareasonablebasis[italicsaddedforemphasis]foranyopinion.

Inouropinion,thefinancialstatementsreferredtoabovepresentfairly[italicsaddedforemphasis],inallmaterial[italicsaddedforemphasis]respects,thefinancialpositionofXCompanyasof[at]December31,20XX,andtheresultsofitsoperationsanditscashflowsfortheyearthenendedinconformitywithaccountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica.

[Signature] [Date]审计报告我国审计报告的统一格式标题：“审计报告〞收件人：审计业务的委托人〔如ABC股份全体股东；ABC有限责任公司董事会〕引言段管理层对财务报表的责任段注册会计师的责任段审计意见段注册会计师的签名和盖章会计师事务所的名称、地址和盖章报告日期审计报告

AuditOpinionsUnqualified(cleanorstandardopinion)UnqualifiedwithexplanatoryparagraphQualifiedAdverseDisclaimer“无保存意见的审计报告〞：背熟默写非无保存意见的审计报告：-保存意见的审计报告〔个别事项-金额、范围〕-否认意见的审计报告〔广泛影响-金额〕-无法表示意见的审计报告〔广泛影响-范围〕审计意见决策

意见类型对财务报表的影响程度导致非无保留意见

重要

重要且广泛错报金额保留意见否定意见审计范围受到限制保留意见无法表示意见ExplanatoryParagraphGoingconcernConsistentapplicationofaccountingprinciplesEmphasisReportoninternalcontroloverfinancialreporting我国非标准无保存意见的审计报告中有“强调事项段〞和“说明段〞无保存意见审计报告中的强调事项段〔意见段之后〕：如财务报表已经作出充分披露，注册会计师应出具无保存意见的审计报告，并在审计意见段之后增加强调事项段，强调可能导致对持续经营能力产生重大疑虑的事项或情况存在重大不确定性的事实，并提醒财务报表使用者注意财务报表附注中对关注事项的披露。〔强调的内容包括：持续经营、期后事项、比较数据、其他信息〕非无保存意见审计报告中的说明段〔注师的责任段之后、审计意见段之前〕：用以清楚说明〔1〕错误事实；〔2〕会计规定；〔3〕影响程度QualifiedOpinions

〔保存意见〕DifferenceofopinionwithmanagementoverapplicationofGAAPthatismaterialinamountNatureofthedifferenceIllegalactsForeignCorruptPracticesActGAAS

GeneralStandards〔总那么〕适当的专业技能培训与正握程度Adequatetechnicaltrainingandproficiency保持独立性Independenceinmentalattitude执行审计以及出具审计报告过程中应有的关注DuecareintheperformanceoftheauditandpreparationofthereportGAAS

StandardsofFieldWork〔现场〕适当地方案审计任务，监管审计小组成员Adequatelyplantheauditworkandsuperviseassistants充分了解客户内部控制，以便适当方案审计工作，确定审计的性质、时间和测试范围Obtainasufficientunderstandingofinternalcontroltoadequatelyplantheauditanddeterminethenature,timing,andextentofteststobeperformed收集充分有效证据，为出具意见提供依据GathersufficientcompetentevidentialmattertoprovideabasisforanopinionGAAS

StandardsofReporting〔报告〕报表符合公认会计准那么 ThestatementshavebeeninconformitywithGAAP会计原那么应用保持一致性Accountingprincipleshavebeenconsistentlyapplied信息披露适当Adequateinformativedisclosureshavebeenmade对报表整体表达或说明不能表达审计意见Expressionofanopiniononstatementstakenasawhole,orindicationthatanopinioncannotbeexpressed审计报告的局限性

LimitationsoftheAuditReport合理保证-Reasonableassurance重大性-Materiality公允反映