審計(jì)報(bào)告是F8考試中非常重要的一個(gè)部分，這個(gè)可以從其作為考點(diǎn)的高頻率和examiner’s report 中看出來(lái):

“Future candidates are once again reminded that audit reports are the only output of a statutory audit and hence an understanding of how an audit report can be modified and in which circumstances, is considered very important for this exam “

-Examiner’s report, Dec 2011

那么這篇文章的主旨是為了1) 幫助F8的考生們梳理本章的重點(diǎn)和結(jié)構(gòu)，2) 最新的考綱中關(guān)于審計(jì)報(bào)告的變化。

1）審計(jì)報(bào)告的主要目的是為了審計(jì)師發(fā)表針對(duì)客戶財(cái)務(wù)報(bào)表的審計(jì)意見(jiàn)。 審計(jì)意見(jiàn)大的分為兩類(lèi)：unmodified opinion 和 modified opinion。進(jìn)一步細(xì)分，一共又可以分為5種不同的類(lèi)型

Unmodified opinion 可分為：Unmodified opinion (標(biāo)準(zhǔn)的無(wú)保留意見(jiàn))

Unmodified opinion with emphasis matter paragraph

(帶強(qiáng)調(diào)事項(xiàng)段的無(wú)保留意見(jiàn))

Modified opinion 可分為：Qualified opinion (保留意見(jiàn))

Disclaimer (無(wú)法表示意見(jiàn))

Adverse opinion (否定意見(jiàn))

針對(duì)F8的考試中出現(xiàn)的審計(jì)報(bào)告的題，一般是以小段case的形式出現(xiàn)的，考察考生是否能判斷在不同的情況下，應(yīng)該出示哪一種審計(jì)意見(jiàn)，針對(duì)此類(lèi)題型我將在下面給出一個(gè)5步答題套路。

1.Discussion of issue

第一步簡(jiǎn)單總結(jié)一下題中的小case，說(shuō)出客戶的財(cái)務(wù)報(bào)表有沒(méi)有mistake 或者是無(wú)法找到audit evidence

2.Calculation of materiality

以題中給出的客戶當(dāng)年的5% of profit作為threshold

3.Type of audit report modification required

如果通過(guò)第1步和第2步，發(fā)現(xiàn)客戶有material 的misstatement， 那么需要進(jìn)一步判斷這個(gè)misstatement是不是pervasive的，如果是，adverse opinion is issued。如果不是，qualified opinion is issued。

如果通過(guò)第1步和第2步，發(fā)現(xiàn)是因?yàn)閷徲?jì)師找不到evidence，而且缺失的這一部分是pervasive的，那么disclaimer is issued。

4.Impact on audit report

審計(jì)報(bào)告應(yīng)該如何被modified，包括加入basis for opinion paragraph 和 opinion paragraph 應(yīng)該如何被modify

5.Follow-up action

Before issue modified opinion，the auditor should persuade its client to correct material misstatement。

2）從2016年9月的考試開(kāi)始，針對(duì)審計(jì)報(bào)告的考試大綱有一些新的調(diào)整。

2.1 審計(jì)報(bào)告中新增加了Key audit matters (KAMs) section

以前最難給client 解釋的就是為什么明明是unmodified opinion為什么非的還要給帶一個(gè)emphasis of matter paragraph（EoM），但是IAASB生怕auditor 工作不夠累，不夠苦，不夠慘，還給EoM 加了二胎小弟叫KAMs（Key audit matters），

大家來(lái)感受一下它們的區(qū)別：KAMs has some degree of overlap with EoM paragraphs，the EoM is for ' matter that is fundamental for users', whereas KAMs are merely ' most significant matters' i.e. Less than fundamental.

簡(jiǎn)單來(lái)說(shuō)，KAMs 主要針對(duì)以下幾個(gè)方面：

1.Areas of higher risk of material misstatement - e.g. sales recognition of long-term service contract or prepaid income

2.Significant management judgement – e.g. goodwill impairment

3.Effect of significant events or transactions – e.g. change of key ownership or major M&A

On the other hand，emphasis of matter paragraph（EoM）主要針對(duì)以下幾個(gè)方面：

1.extraordinary litigation (material)

2.early apply for new accounting standard

3.major disaster

2.2審計(jì)報(bào)告中新增加了Material Uncertainty of Going Concern Section

Emphasis of matter paragraphs are not used in relation to going concern anymore. They used to be used where there was a ‘materiality uncertainty’ that was appropriately disclosed, but now the auditor uses a ‘Material uncertainty’ paragraph instead.

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