US-CN Companies & Securities Law Assignment

Comparative Information Corresponding Figures and Comparative Financial Statements 比较信息 Definitions 定义 Comparative information – The amounts and disclosures included in the financial statements in respect of one or more prior periods in accordance with the applicable financial reporting framework. 比较信息是指包含于财务报表中的、符合适用的财务报告编制基础的、与一个或多个以前期间相关的金额和披露。比较信息包括对应数据和比较财务报表 Corresponding figures – Comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial statements, and are intended to be read only in relation to the amounts and other disclosures relating to the current period (referred to as “current period figures”). The level of detail presented in the corresponding amounts and disclosures is dictated primarily by its relevance to the current period figures. 对应数据属于比较信息，是指作为 本期 财务报表组成部分的 上期金额和相关披露 ，这些金额和披露 只能与本期相关的金额和披露 （称为“本期数据”） 联系起来阅读 。对应数据列报的详细程度主要取决于其与本期数据...

  Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 在审计报告中增加强调事项段和其他事项段 Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statements. 强调事项段，是指审计报告 中含有的 一个段落，该段落 提及 已在财务报表中恰当列报或披露的事项，且根据注册会计师的职业判断，该事项对财务报表使用者理解财务报表 至关重要 。 the auditor shall include an Emphasis of Matter paragraph in the auditor’s report provided:  (a) The auditor would not be required to modify the opinion in accordance with ISA 705 (Revised)4 as a result of the matter; and (b) When ISA 701 applies, the matter has not been determined to be a key audit matter to be communicated in the auditor’s report. 在 同时满足 下列条件时，注册会计师应当在审计报告中增加强调事项段： （ 1）按照《中国注册会计师审计准则第 1502号—在审计报告中发表非无保留意见》的规定，该事项 不会导致 注册会计师发表非无保留意见； （ 2）当《中国注册会计师审计准则第 1504号—在审计报告中沟通关键审...

  Modifications to the Opinion in the Independent Auditor's Report 非无保留意见审计报告 The auditor shall modify the opinion in the auditor’s report when: (a) The auditor concludes that, based on the audit evidence obtained, the financial statements as a whole are not free from material misstatement; or  (b) The auditor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement. 当存在 下列情形之一 时， 注册会计师应当在审计报告中发表非无保留意见： （ 1）根据获取的审计证据， 得出 财务报表整体 存在 重大错报的结论（保留意见或否定意见）。 （ 2） 无法 获取充分、适当的审计证据， 不能 得出财务报表整体 不存在 重大错报的结论（保留意见或无法表示意见）。 A material misstatement of the financial statements may arise in relation to: (a) The appropriateness of the selected accounting policies; (b) The application of the selected accounting policies; or (c) The appropriateness or adequacy of disclosures in the financial statements. Appropriateness of the Selected Accounting Policies 会计政策的...

  Audits of Group Financial Statements 集团财务报表审计 Group – All the components whose financial information is included in the group financial statements. A group always has more than one component. 集团指由所有组成部分构成的整体，并且所有组成部分的财务信息包括在集团财务报表中 Group financial statements – Financial statements that include the financial information of more than one component. The term “group financial statements” also refers to combined financial statements aggregating the financial information prepared by components that have no parent but are under common control. 集团财务报表指包括一个以上组成部分财务信息的财务报表，也指没有母公司但处在同一控制下的各组成部分编制的财务信息所汇总生成的财务报表 Group engagement partner – The partner or other person in the firm who is responsible for the group audit engagement and its performance, and for the auditor's report on the group financial statements that is issued on behalf of the firm. 集团项目合伙人指会计师事务所中负责某项集团审计业务及其执行，并代表会计师事务所在对集团财务报表出具的审计报告上签字的合伙人 Group engagement team – Partne...

  Consideration of Laws and Regulations in an Audit of Financial Statements 财务报表审计中对法律法规的考虑 Non-compliance: Acts of omission or commission, intentional or unintentional, committed by the entity, or by those charged with governance, by management or by other individuals working for or under the direction of the entity, which are contrary to the prevailing laws or regulations. Non-compliance does not include personal misconduct unrelated to the business activities of the entity. 违反法律法规是指被审计单位、治理层、管理层或者为被审计单位工作或受其指导的其他人，有意或无意违背除适用的财务报告编制基础以外的现行法律法规的行为，违反法律法规不包括与被审计单位经营活动无关的个人不当行为。 In the context of laws and regulations, the potential effects of inherent limitations on the auditor's ability to detect material misstatements are greater for such reasons as the following: There are many laws and regulations, relating principally to the operating aspects of an entity, that typically do not affect the financial statements an...

  Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

  Subsequent Events 期后事项 This is differences between International Standards on Auditing (ISA) and PRC Auditing Standards (中国审计准则) with regard to subsequent events Definitions Subsequent events – Events occurring between the date of the financial statements and the date of the auditor's report, and facts that become known to the auditor after the date of the auditor's report. 期后事项是指财务报表日至审计报告日之间发生的事项 ，以及注册会计师在审计报告日后知悉的事实。 Events Occurring between the Date of the Financial Statements and the Date of the Auditor's Report 主动识别第一时段期后事项 The auditor shall perform audit procedures designed to obtain sufficient appropriate audit evidence that all events occurring between the date of the financial statements and the date of the auditor's report that require adjustment of, or disclosure in, the financial statements have been identified. The auditor is not, however, expected to perform additional audit procedures on matters to which previously applied audit procedures have provide...