Audits of Group Financial Statements

 

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 – Partners, including the group engagement partner, and staff who establish the overall group audit strategy, communicate with component auditors, perform work on the consolidation process, and evaluate the conclusions drawn from the audit evidence as the basis for forming an opinion on the group financial statements.

集团项目组指参与集团审计的，包括集团项目合伙人在内的所有合伙人和员工

Component – An entity or business activity for which group or component management prepares financial information that should be included in the group financial statements.

组成部分指某一实体或某项业务活动，其财务信息由集团或组成部分管理层编制并应包括在集团财务报表中

Significant component – A component identified by the group engagement team (i) that is of individual financial significance to the group, or (ii) that, due to its specific nature or circumstances, is likely to include significant risks of material misstatement of the group financial statements.

识别重要组成部分指集团项目组识别出的具有下列 特征之一的组成部分：

（ 1）单个组成部分对集团具有财务重大性

（ 2）由于单个组成部分的特定性质或情况 ，可能存在导致集团财务报表发生重大错报的特别风险

Understanding the Group, Its Components, and Their Environments

了解集团及其环境、组成部分及其环境

The auditor is required to identify and assess the risks of material misstatement through obtaining an understanding of the entity and its environment. The group engagement team shall:

(a) Enhance its understanding of the group, its components, and their environments, including group-wide controls, obtained during the acceptance or continuance stage; and

(b) Obtain an understanding of the consolidation process, including the instructions issued by group management to components.

了解目的：识别和评估财务报表重大错报风险

了解要求：

（1）集团项目组应当在业务承接或保持阶段获取信息的基础上， 进一步了解集团及其环境、集团组成部分及其环境，包括集团层面控制

（2）集团项目组应当了解合并过程 ，包括集团管理层向组成部分下达的指令

The instructions ordinarily cover:

集团管理层下达的指令

•• The accounting policies to be applied;

（ 1）运用的会计政策

•• Statutory and other disclosure requirements applicable to the group financial statements, including:

○○ The identification and reporting of segments;

○○ Related party relationships and transactions;

○○ Intra-group transactions and unrealized profits;

○○ Intra-group account balances; and

（ 2）适用于集团财务报表的法定和其他披露要求 ，包括分部的确定和报告、关联方关系及其交易、集团内部交易、未实现内部交易损益以及集团内部往来余额

•• A reporting timetable.

（ 3）报告的时间要求

Information used to identify the risks of material misstatement of the group financial statements due to fraud may include the following:

用以识别由于舞弊导致的集团财务报表重大错报风险可能包括的所需的信息

•• Group management’s assessment of the risks that the group financial statements may be materially misstated as a result of fraud.

（ 1）集团管理层对集团财务报表可能存在由于舞弊导致的 重大错报风险的评估

•• Group management’s process for identifying and responding to the risks of fraud in the group, including any specific fraud risks identified by group management, or account balances, classes of transactions, or A27 for which a risk of fraud is likely.

（ 2）集团管理层对集团舞弊风险的识别和应对过程，包括集团管理层识别出的任何特定舞弊风险，或可能存在舞弊风险的账户余额、某类交易或披露

•• Whether there are particular components for which a risk of fraud is likely.

（ 3）是否有特定组成部分可能存在舞弊风险

•• How those charged with governance of the group monitor group management’s processes for identifying and responding to the risks of fraud in the group, and the controls group management has established to mitigate these risks.

（ 4）集团治理层如何监督集团管理层识别和应对集团舞弊风险的过程，以及集团管理层为降低集团舞弊风险而建立的控制

•• Responses of those charged with governance of the group, group management, appropriate individuals within the internal audit function (and if considered appropriate, component management, the component auditors, and others) to the group engagement team’s inquiry whether they have knowledge of any actual, suspected, or alleged fraud affecting a component or the group.

（ 5）就集团项目组对是否 知悉 任何影响组成部分或集团的舞弊事实、舞弊嫌疑或舞弊指控的 询问 ，集团治理层、管理层和内部审计人员（如适用，还包括组成部分管理层、组成部分注册会计师和其他人员）作出的答复

Understanding the Component Auditor

了解组成部分注册会计师

If the group engagement team plans to request a component auditor to perform work on the financial information of a component, the group engagement team shall obtain an understanding of the following: (Ref: Para. A32–A35)

(a) Whether the component auditor understands and will comply with the ethical requirements that are relevant to the group audit and, in particular, is independent. (Ref: Para. A37)

(b) The component auditor’s professional competence.

(c) Whether the group engagement team will be able to be involved in the work of the component auditor to the extent necessary to obtain sufficient appropriate audit evidence.

(d) Whether the component auditor operates in a regulatory environment that actively oversees auditors.

只有当基于集团审计目的，计划要求由组成部分注册会计师执行 组成部分财务信息的相关工作时，集团项目组 才需要了解 组成部分注册会计师

（1）集团项目组需要了解组成部分注册会计师是否了解并将遵守与集团审计相关的职业道德要求，组成部分注册会计师了解和遵守的程度是否足以使其履行其在集团审计中承担的责任

（2）了解组成部分注册会计师是否拥有对 特定 组成部分财务信息执行相关工作所必需的 专门技能 （如行业专门知识

（3）了解集团项目组 参与 组成部分注册会计师工作的 程度 是否足以获取充分、适当的审计证据

（4）了解组成部分注册会计师是否处于积极的监管环境中

Materiality

重要性

Component materiality is determined for those components whose financial information will be audited or reviewed as part of the group audit in accordance with paragraphs 26, 27(a) and 29.

基于集团审计目的，如果组成部分注册会计师对组成部分财务信息实施 审计或审阅 ，集团项目组 应当 为这些（即需要审计或审阅）组成部分确定组成部分重要性

Different component materiality may be established for different components. Component materiality need not be an arithmetical portion of the materiality for the group financial statements as a whole and, consequently, the aggregate of component materiality for the different components may exceed the materiality for the group financial statements as a whole.

（1） 不同组成部分 确定的重要性可能不同，

（2）在确定组成部分重要性时，集团项目组 无须采用将集团财务报表整体重要性 按比例分配的方式 ，

（3）对不同组成部分确定的重要性的 汇总数 ，有可能高于集团财务报表整体重要性

Responding to Assessed Risks

针对评估的风险采取的应对措施

Determining the Type of Work to Be Performed on the Financial Information of Components

对不同组成部分执行的工作

For a component that is significant due to its individual financial significance to the group, the group engagement team, or a component auditor on its behalf, shall perform an audit of the financial information of the component using component materiality.

具有财务重大性的重要组成部分：集团项目组或代表集团项目组的组成部分注册会计师应当运用该组成部分的重要性 ，对组成部分财务信息实施审计

For a component that is significant because it is likely to include significant risks of material misstatement of the group financial statements due to its specific nature or circumstances, the group engagement team, or a component auditor on its behalf, shall perform one or more of the following:

(a) An audit of the financial information of the component using component materiality.

(b) An audit of one or more account balances, classes of transactions or disclosures relating to the likely significant risks of material misstatement of the group financial statements. (Ref: Para. A48)

(c) Specified audit procedures relating to the likely significant risks of material misstatement of the group financial statements.

特别风险的重要组成部分：集团项目组或代表集团项目组的组成部分注册会计师应当执行下列一项或多项工作：

（1）使用组成部分重要性对组成部分财务信息实施审计

（2）针对与可能导致集团财务报表发生重大错报的特别风险相关的一个或多个账户余额、一类或多类交易或披露事项实施审计

（3）针对可能导致集团财务报表发生重大错报的特别风险实施特定的审计程序

For components that are not significant components, the group engagement team shall perform analytical procedures at group level.

不重要组成部分：集团项目组应当在集团层面实施分析程序

If the group engagement team does not consider that sufficient appropriate audit evidence on which to base the group audit opinion will be obtained from:

(a) the work performed on the financial information of significant components;

(b) the work performed on group-wide controls and the consolidation process; and

(c) the analytical procedures performed at group level, 

the group engagement team shall select components that are not significant components and shall perform, or request a component auditor to perform, one or more of the following on the financial information of the individual components selected: 

•• An audit of the financial information of the component using component materiality.

•• An audit of one or more account balances, classes of transactions or disclosures.

•• A review of the financial information of the component using component materiality.

•• Specified procedures.

如果集团项目组认为 对重要组成部分 财务信息执行的工作、对集团层面控制和合并过程执行的工作以及在集团层面实施的分析程序还不能获取形成集团审计意见所依据的充分、适当的审计证据，集团项目组应当选择 某些 不重要的组成部分，并对已选择的组成部分财务信息 亲自 执行或由 代表集团项目组的组成部分注册会计师 执行下列一项或多项工作：

（ 1）使用组成部分重要性对组成部分财务信息实施 审计 ；

（ 2）对一个或多个账户余额、一类或多类交易或披露实施 审计 ；

（ 3）使用组成部分重要性对组成部分财务信息实施 审阅 ；

（ 4）实施特定程序。

Involvement in the Work Performed by Component Auditors

参与组成部分注册会计师的工作

If a component auditor performs an audit of the financial information of a significant component, the group engagement team shall be involved in the component auditor’s risk assessment to identify significant risks of material misstatement of the group financial statements.

集团项目组应当参与风险评估程序，参与的目的是识别导致集团财务报表发生重大错报的 特别风险

The nature, timing and extent of this involvement are affected by the group engagement team’s understanding of the component auditor, but at a minimum shall include:

(a) Discussing with the component auditor or component management those of the component’s business activities that are significant to the group;

(b) Discussing with the component auditor the susceptibility of the component to material misstatement of the financial information due to fraud or error; and

(c) Reviewing the component auditor’s documentation of identified significant risks of material misstatement of the group financial statements. Such documentation may take the form of a memorandum that reflects the component auditor’s conclusion with regard to the identified significant risks.

集团项目组参与的性质、时间安排和范围受其对组成部分注册会计师所了解情况的影响，但至少应当包括：

（1）与组成部分注册会计师或组成部分管理层 讨论 对集团而言重要的组成部分 业务活动

（2）与组成部分注册会计师讨论由于舞弊或错误导致组成部分财务信息发生重大错报的可能性

（3）复核组成部分注册会计师对识别出的导致集团财务报表发生重大错报的特别风险形成的审计工作底稿。审计工作底稿可以采用备忘录的形式，反映组成部分注册会计师针对识别出的特别风险得出的结论

Factors that may affect the group engagement team’s involvement in the work of the component auditor include:

(a) The significance of the component;

(b) The identified significant risks of material misstatement of the group financial statements; and

(c) The group engagement team’s understanding of the component auditor.

可能影响集团项目组参与组成部分注册会计师工作的因素

（1）组成部分的重要程度

（2）识别出的导致集团财务报表发生重大错报的特别风险

（3）集团项目组对组成部分注册会计师的了解

Forms of involvement in the work of a component auditor other than those described in paragraphs 30–31 and 42 may, based on the group engagement team's understanding of the component auditor, include one or more of the following:

参与组成部分注册会计师工作的方式

(a) Meeting with component management or the component auditors to obtain an understanding of the component and its environment.

（ 1）与组成部分管理层或组成部分注册会计师会谈 ，获取对组成部分及其环境的了解

(b) Reviewing the component auditors' overall audit strategy and audit plan.

（ 2）复核组成部分注册会计师的总体审计策略和具体审计计划

(c) Performing risk assessment procedures to identify and assess the risks of material misstatement at the component level. These may be performed with the component auditors, or by the group engagement team.

（ 3）实施 风险评估程序 ，识别和评估组成部分层面的重大错报风险。集团项目组可以单独或与组成部分注册会计师共同实施这类程序

(d) Designing and performing further audit procedures. These may be designed and performed with the component auditors, or by the group engagement team.

（ 4）设计和实施进一步审计程序 。集团项目组可以单独或与组成部分注册会计师共同设计和实施这类程序

(e) Participating in the closing and other key meetings between the component auditors and component management.

（ 5）参加组成部分注册会计师与组成部分管理层的总结会议和其他重要会议

(f) Reviewing other relevant parts of the component auditors' audit documentation.

（ 6）复核组成部分注册会计师的审计工作底稿的其他相关部分