THE NEW AUDITOR'S REPORT新審計(jì)報(bào)告

Relevant to F8 and P7

在2015年之后，國際審計(jì)委員會(IAASB),對有關(guān)審計(jì)報(bào)告的審計(jì)準(zhǔn)則進(jìn)行了修改和增加，包括ISA570持續(xù)經(jīng)營和其他一些國際審計(jì)準(zhǔn)則(ISA)。

參加F8和P7考試的考生需要對審計(jì)報(bào)告相關(guān)的審計(jì)準(zhǔn)則有深入的理解，這些修改之后的和新增的審計(jì)準(zhǔn)則將加入到2016年9月之后的考試內(nèi)容。

考生需注意：修改之后的審計(jì)報(bào)告發(fā)生了重大的變化。

這篇文章的內(nèi)容主要包括新準(zhǔn)則ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report的要求，ISA701和其他審計(jì)報(bào)告相關(guān)準(zhǔn)則（ISA 705 and 706）的關(guān)系，以及修改之后的ISA 570 Going concern的一系列新要求。

針對這些變化，對考生提出了以下這些要求：

●描述審計(jì)報(bào)告中的元素

●根據(jù)案例給出恰當(dāng)?shù)膶徲?jì)意見

●理解什么情況下需要有“Emphasis of Matter or Other Matter paragraph”

●判斷哪些情況下，審計(jì)報(bào)告中需要包含Key Audit Matters(KAM)

在F8和P7考試中，考生不需要去起草一份審計(jì)師的報(bào)告，但會要求考生解釋為什么給出unmodified opinion，或modified opinion，或?yàn)槭裁匆蠩mphasis of Matter paragraph。

F8考生需對revised ISA 700,Forming an Opinion and Reporting on Financial Statements有深入的理解，可以識別和描述審計(jì)報(bào)告中的元素。

P7考生需學(xué)會判斷一筆交易或

者一系列交易或者事項(xiàng)是否是關(guān)鍵審計(jì)事項(xiàng)（Key Audit Matters）

考試中也會給出一個(gè)審計(jì)報(bào)告中的一部分內(nèi)容，讓考生去評價(jià)是否給出了恰當(dāng)?shù)膶徲?jì)報(bào)告。因此針對考綱中這部分相關(guān)內(nèi)容，考生必須要有深入的理解，這部分內(nèi)容確實(shí)有一定挑戰(zhàn)性。

KEY AUDIT MATTERS(KAM)（新加入的內(nèi)容）

2015年1月，IAASB issued ISA 701,Communicating Key Audit Matters in the Independent Auditor’s Report.要求所有上市公司遵循該準(zhǔn)則。

ISA 701要求審計(jì)師：

●判斷哪些事項(xiàng)是Key Audit Matters

●在審計(jì)報(bào)告中溝通KAM

關(guān)鍵審計(jì)事項(xiàng)定義：

關(guān)鍵審計(jì)事項(xiàng)（KAM）是審計(jì)師根據(jù)職業(yè)判斷，認(rèn)為對本期財(cái)務(wù)報(bào)表審計(jì)最為重要的事項(xiàng)。關(guān)鍵審計(jì)事項(xiàng)需向治理層溝通。

DETERMINATION OF KAM

ISA 701準(zhǔn)則第八段中，關(guān)鍵審計(jì)事項(xiàng)的定義是那些需要和治理層溝通的事項(xiàng)。與治理層討論之后，審計(jì)師進(jìn)行評估和判斷，在審計(jì)過程中需要特別注意的事項(xiàng)。

以下是三點(diǎn)判定標(biāo)準(zhǔn)：

1.依據(jù)ISA 315(Revised),Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.

評估出的容易出現(xiàn)重大錯(cuò)報(bào)的地方或識別出的重大風(fēng)險(xiǎn)

2.財(cái)務(wù)報(bào)表中涉及重大管理層判斷（可能包括具有高度不確定性的會計(jì)估計(jì)）的領(lǐng)域

3.本期發(fā)生的重大交易或事項(xiàng)對審計(jì)的影響

審計(jì)師必須確定哪些事項(xiàng)對財(cái)務(wù)報(bào)表的影響是最重大的，這些將被視為KAM。

COMMUNICATING KAM

審計(jì)師判定的KAM，必須確保在審計(jì)報(bào)告中恰當(dāng)?shù)孛枋雒總€(gè)事項(xiàng)，包括:

●為什么被判定為KAM

●該事項(xiàng)在審計(jì)中是如何應(yīng)對的

REPORTING IN LINE WITH ISA 570,GOING CONCERN

考試中可能會要求考生識別出一個(gè)公司不能持續(xù)經(jīng)營的跡象，或者給出一個(gè)scenario，要求考生給出適當(dāng)?shù)膶徲?jì)意見。可能會出現(xiàn)這種情況：根據(jù)題目的描述，考生給出的審計(jì)意見是持續(xù)經(jīng)營具有重大不確定性，董事們應(yīng)當(dāng)作出適當(dāng)?shù)呐?，對于這種情況，新準(zhǔn)則提出了新的要求。

修改之前的ISA 570,Going Concern要求：

如果審計(jì)師的結(jié)論是持續(xù)經(jīng)營假設(shè)是恰當(dāng)?shù)?，但是存在重大不確定性，那么需要在財(cái)務(wù)報(bào)表中做到充分披露，在審計(jì)報(bào)告中緊接著意見段，需加入“Emphasis of Matter paragraph”參照財(cái)務(wù)報(bào)表中的相關(guān)披露進(jìn)行說明。即使存在重大不確定性，只要做到了充分披露，審計(jì)師需強(qiáng)調(diào)審計(jì)意見還是unmodified opinion。

針對這種情況，修改之后的ISA 570(Revised),Going Concern發(fā)生了變化：

●審計(jì)師依然給出unmodified opinion，Emphasis of Matter paragraph已經(jīng)不需要了，但是要在審計(jì)報(bào)告中加入一部分‘Material Uncertainty Related to Going Concern’，這部分內(nèi)容包括：

¤關(guān)注財(cái)務(wù)報(bào)表中對于重大不確定性的披露

¤聲明針對持續(xù)經(jīng)營的重大不確定性，審計(jì)師的意見仍然是unmodified opinion。

●‘Material Uncertainty Related to Going Concern’這部分內(nèi)容是在Basis for Opinion paragraph之后，并且在KAM paragraph之前。

如果財(cái)務(wù)報(bào)表中沒有做到充分披露，依照ISA 705，審計(jì)師需修改審計(jì)意見。

與持續(xù)關(guān)注有關(guān)的問題可能被認(rèn)為是關(guān)鍵的審計(jì)事項(xiàng)，因此需要在審計(jì)報(bào)告中進(jìn)行溝通。如果審計(jì)師已經(jīng)確定了對持續(xù)經(jīng)驗(yàn)的質(zhì)疑，但沒有審計(jì)證據(jù)確認(rèn)存在不確定性存在，這“close call”依照ISA 701，這種情況叫做“close call”，需要進(jìn)行披露。這是因?yàn)楫?dāng)審計(jì)師給出沒有重大不確定性的結(jié)論時(shí)，他們可能會判定一個(gè)或多個(gè)和這個(gè)結(jié)論相關(guān)的事項(xiàng)是關(guān)鍵審計(jì)事項(xiàng)（KAM）。例如：持續(xù)的經(jīng)營損失、借貸、融資去還債，或貸款協(xié)議違約等等。

總結(jié)：

如果確認(rèn)存在重大不確定性，必須依照ISA570進(jìn)行充分披露。

如果出現(xiàn)“close all”，被審計(jì)師判定為KAM,必須依照ISA 701進(jìn)行充分披露。

Example–unmodified audit opinion but material uncertainty exists in relation to going concern and the disclosures are adequate

Report on the Audit of the Financial Statements(extract)

Opinion

In our opinion,the accompanying financial statements present fairly,in all material respects,the financial position of the Company as at 31 December 2015,and its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting Standards(IFRSs).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing(ISAs).Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report.We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in Farland,and we have fulfilled our other ethical responsibilities in accordance with these requirements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

We draw attention to Note 6 in the financial statements,which indicates that the Company incurred a net loss of$125,000 during the year ended 31 December 2015 and,as of that date,the Company’s current liabilities exceeded its total assets by$106,000.As stated in Note 6,these events or conditions,along with other matters as set forth in Note 6,indicate that a material uncertainty exists that may cast significant doubt on the Company’s ability to continue as a going concern.Our opinion is not modified in respect of this matter.

Key audit matters

Key audit matters are those matters that,in our professional judgment,were of most significance in our audit of the financial statements of the current period.These matters were addressed in the context of our audit of the financial statements as a whole,and in forming our opinion thereon,and we do not provide a separate opinion on these matters.In addition to the matter described in the Material Uncertainty Related to Going Concern section,we have determined the matters described below to be the key audit matters to be communicated in our report.

[Include a description of each key audit matter]

APPLICATION OF ISA 701 WHEN A QUALIFIED OR ADVERSE OPINION IS ISSUED

當(dāng)審計(jì)師給出modified opinion時(shí)，修改后的ISA 705(Revised)要求：

●審計(jì)報(bào)告中包括Basis for Qualified/Adverse Opinion section。

●當(dāng)審計(jì)師給出qualified or adverse opinion時(shí)，審計(jì)報(bào)告中扔然要包括關(guān)鍵審計(jì)事項(xiàng)KAM section。

當(dāng)審計(jì)師給出adverse opinion，意味著財(cái)務(wù)報(bào)表不是真實(shí)公允的呈報(bào)，錯(cuò)報(bào)是重大且普遍的，這時(shí)審計(jì)師認(rèn)為除了這些，沒有其他的重要審計(jì)事項(xiàng)（KAM）了，審計(jì)報(bào)告應(yīng)如下所示：

Example–Qualified‘except for’opinion issued but no key audit matters

The audit of Turquoise Industries Co has been completed and the auditor discovered a material amount of research expenditure which had been capitalised as an intangible asset in contravention of IAS 38 Intangible Assets.The finance director refused to derecognise the research expenditure as an intangible asset and include it in profit or loss and the auditor therefore issued a qualified‘except for’opinion on the basis of disagreement with the entity’s accounting treatment for research expenditure.

The auditor has concluded that there are no KAM which require to be communicated in the audit report.The KAM section of the report will therefore be as follows:

Key audit matters

Except for the matter described in the Basis for Qualified Opinion section,we have determined that there are no key audit matters to communicate in our report.

When the auditor has expressed an adverse opinion on the financial statements and communicates KAM,it is important that the descriptions of such KAM do not imply that the financial statements as a whole are more credible in light of the adverse opinion.

DISCLAIMER OF OPINION ISSUED

當(dāng)審計(jì)師發(fā)表disclaimer opinion時(shí)，意味著審計(jì)師拒絕發(fā)表意見，這時(shí)審計(jì)報(bào)告中不應(yīng)該包括KAM paragraph。

EMPHASIS OF MATTER AND OTHER MATTER PARAGRAPHS

修改后的ISA 706(Revised)仍然保留了Emphasis of Matter and Other Matter paragraphs，

IAASB認(rèn)為在一些特定情況下：與Emphasis of Matter paragraph相比，KAM section可以提供更多的信息。

●判定為KAM的事項(xiàng)，不能包含在Emphasis of Matter paragraph or an Other Matter paragraph。IAASB強(qiáng)調(diào)Emphasis of Matter paragraph不是KAM的替代品。

●如果KAM被判斷為fundamental to users’understanding，那么審計(jì)師需要在KAM section具體說明它的重要性。

●如果被審計(jì)師判斷為fundamental to users’understanding，但又不是KAM,那么需要包含在Emphasis of Matter paragraph。

對于被審計(jì)師判斷為fundamental to users’understanding的事項(xiàng)，首先要判斷是否是KAM,如果是KMA,那么要在KAM paragraph詳細(xì)說明它的重要性，如果不是KAM,那么要包含在Emphasis of Matter paragraph

ADDITIONAL REQUIREMENTS FOR CANDIDATES ATTEMPTING P7(INT)

P7的考生需要學(xué)會判斷哪些事項(xiàng)是KAM,學(xué)會討論審計(jì)報(bào)告中KAM的內(nèi)容。

以下是一些典型的KAM舉例：

IMPAIRMENT TESTING ON GOODWILL(goodwill減值測試)

IFRS 3,Business Combinations requires goodwill to be tested for impairment at each reporting date and the annual impairment test may be regarded as a KAM where the carrying amount of goodwill is material.Impairment tests are inherently complex and judgmental and therefore management’s assessment process may also be a KAM.

EFFECTS OF NEW IFRSS（新會計(jì)準(zhǔn)則的影響）

New accounting standards may be introduced by the International Accounting Standards Board(such as IFRS 15,Revenue from Contracts with Customers)that will involve a material change of accounting treatment.For example,IFRS 15 requires the application of a new framework in respect of revenue recognition,and hence the implementation of IFRS 15 may give rise to the new accounting requirements becoming a KAM as they will impact on the reporting entity’s financial position and performance.

VALUATION OF FINANCIAL INSTRUMENTS,AND OTHER ASSETS AND LIABILITIES AT FAIR VALUE（金融工具估值，其他資產(chǎn)和負(fù)債的公允價(jià)值）

Significant measurement uncertainties in some financial instruments(for example those for which quoted prices are not available)may give rise to the valuation of financial instruments becoming a KAM because such valuations would invariably rely on entity-developed models.This can also apply to other assets and liabilities,particularly those measured using fair value techniques which can be complex and subjective.

Please note that the examples above are included for illustrative purposes and do not form an exhaustive list of all issues that could be identified as KAM.

CONCLUSION

為了給財(cái)務(wù)報(bào)表使用者提供更多更豐富的相關(guān)信息，IAASB對審計(jì)報(bào)告相關(guān)準(zhǔn)則進(jìn)行了顯著的修改。

F8考生需要有能力識別并描述審計(jì)報(bào)告中包含的基本要素。

不管是F8，還是P7考生都需要深入理解這些審計(jì)準(zhǔn)則對于審計(jì)師的要求和責(zé)任,以及能夠判定unmodified/modified auditor’s report的格式和內(nèi)容，以及恰當(dāng)使用Emphasis of Matter or Other Matter paragraph。

另外，P7考生需要學(xué)會判定哪些事項(xiàng)是KAM,或者能夠?qū)徲?jì)報(bào)告中的KAM section進(jìn)行討論評估。

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