ACCA知識點：審計報告格式

Basic elements

中文

Content

Title

標題

n For example, "Independent auditor's report … ."

Addressee

收件人

n For example, " … to the shareholders of … "

Auditor's Opinion

審計意見

n Identify the entity

n State that the financial statements have been audited

n Identify each statement audited

n Refer to the notes, including significant accounting policies

n Specify the date and period covered

n Identify the financial reporting framework (e.g. IFRS)

n Refer to "true and fair view" or "present fairly, in all material respects" in accordance with ... [financial reporting framework]

Basis for Opinion

意見基礎

n State audit was conducted in accordance with ISAs

n Refer to the section describing auditor's responsibilities under ISAs

n State that the auditor is independent and meets the requirements of the IESBA Code

n State whether sufficient and appropriate audit evidence has been obtained to provide a basis for the auditor's opinion

Going Concern

持續經營

n Where applicable, report in accordance with ISA 570 Going Concern

Key Audit Matters

關鍵審計事項

n Describe each key audit matter in accordance with ISA 701

Other Information

其他信息

n Identify the other information, describe management's and the auditor's responsibilities, and disclaim an opinion on the other information.

Responsibilities of Management and Those Charged With Governance for the Financial Statements

管理層和治理層對財務報表的責任

n Describe management's responsibility for:

² preparing the financial statements

² internal controls

² matters relating to going concern

n Identify those responsible for the oversight of the financial reporting process

Auditor's Responsibilities for the Audit of the Financial Statements

審計師對財務報表審計的責任

n State the objectives of the auditor:

² to obtain reasonable assurance

² to issue a report that includes the auditor's opinion

n State meaning of "reasonable assurance"

n State how misstatements can arise (fraud or error) and, if material, influence the economic decisions of users

n State that the auditor exercises professional judgement and maintains professional skepticism

n Describe the audit:

² identifying and assessing risks of material misstatement

² designing and performing audit procedures

² obtaining audit evidence

² evaluating accounting policies and accounting estimates

² concluding on the use of the going concern basis

² evaluating "fair presentation"

n State that the auditor communicates with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control

n State the matters communicated to those charged with governance

n Include for the audits of general purpose financial statements of listed entities (unless significant personal security threat)

Name of Engagement Partner

Auditor's Address and Signature

項目合伙人姓名，審計師地址和簽名

n Firm's name and/or the personal name

n Location in the jurisdiction where the auditor practices

Date of the Auditor's Report

審計報告的日期

n Not earlier than the date of audit completion or signing of financial statements