Comparative Information—Corresponding Figures and Comparative Financial Statements

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的相关程度

Comparative financial statements – Comparative information where amounts and other disclosures for the prior period are included for comparison with the financial statements of the current period but, if audited, are referred to in the auditor’s opinion. The level of information included in those comparative financial statements is comparable with that of the financial statements of the current period.

比较财务报表属于比较信息，是指为了与本期财务报表相比较而包含的上期金额和相关披露。比较财务报表包含信息的详细程度与本期财务报表包含信息的详细程度相似

Objectives

对比较信息的审计目标

The objectives of the auditor are:

(a) To obtain sufficient appropriate audit evidence about whether the comparative information included in the financial statements has been presented, in all material respects, in accordance with the requirements for comparative information in the applicable financial reporting framework; and

(b) To report in accordance with the auditor’s reporting responsibilities.

（ 1 ）获取充分、适当的审计证据，确定在财务报表中包含的比较信息是否在所有重大方面按照适用的财务报告编制基础有关比较信息的要求进行列报；

（ 2 ）按照注册会计师的报告责任 出具 审计报告。

The essential audit reporting differences between the approaches are:

(a) For corresponding figures, the auditor's opinion on the financial statements refers to the current period only; whereas

(b) For comparative financial statements, the auditor's opinion refers to each period for which financial statements are presented.

This ISA addresses separately the auditor's reporting requirements for each approach.

报告责任

（ 1 ）对于对应数据 ，审计意见仅提及本期 ；

（ 2 ）对于比较财务报表 ，审计意见提及列报的财务报表所属的各期 。

Audit Reporting

Corresponding Figures

在审计报告中提及对应数据

When corresponding figures are presented, the auditor's opinion shall not refer to the corresponding figures except in the circumstances described below.

当财务报表中 列报对应数据 时，由于审计意见是 针对包括对应数据的本期 财务报表整体的，审计意见 通常不提及 对应数据。只有在特定情形下，注册会计师 才应当 在审计报告中 提及 对应数据。

If the auditor's report on the prior period, as previously issued, included a qualified opinion, a disclaimer of opinion, or an adverse opinion and the matter which gave rise to the modification is unresolved, the auditor shall modify the auditor's opinion on the current period's financial statements. In the Basis for Modification paragraph in the auditor's report, the auditor shall either:

(a) Refer to both the current period's figures and the corresponding figures in the description of the matter giving rise to the modification when the effects or possible effects of the matter on the current period's figures are material; or

(b) In other cases, explain that the audit opinion has been modified because of the effects or possible effects of the unresolved matter on the comparability of the current period's figures and the corresponding figures.

上期导致非无保留意见的事项仍未解决

（1）如果未解决事项对本期数据的影响或可能的影响是重大的，注册会计师应当在形成非无保留意见的基础部分同时提及本期数据和对应数据

（2）如果未解决事项对本期数据的影响或可能的影响不重大 ，注册会计师应当说明，由于未解决事项对本期数据和对应数据之间可比性的影响或可能的影响，因此发表了非无保留意见

If the auditor obtains audit evidence that a material misstatement exists in the prior period financial statements on which an unmodified opinion has been previously issued, and the corresponding figures have not been properly restated or appropriate disclosures have not been made, the auditor shall express a qualified opinion or an adverse opinion in the auditor's report on the current period financial statements, modified with respect to the corresponding figures included therein.

（ 1）如果注册会计师已经获取上期财务报表存在重大错报的审计证据，而以前对该财务报表发表了 无保留意见 ，且对应数据未经适当重述或恰当披露，注册会计师应当就包括在财务报表中的对应数据，在审计报告中对 本期 财务报表发表保留意见或否定意见

When the prior period financial statements that are misstated have not been amended and an auditor's report has not been reissued, but the corresponding figures have been properly restated or appropriate disclosures have been made in the current period financial statements, the auditor's report may include an Emphasis of Matter paragraph describing the circumstances and referring to where relevant disclosures that fully describe the matter that can be found in the financial statements

（ 2）如果存在错报的上期财务报表尚未更正，并且没有重新出具审计报告，但对应数据已在 本期 财务报表中得到 适当重述或恰当披露 ，注册会计师可以在审计报告中增加强调事项段，以描述这一情况，并提及详细描述该事项的相关披露在财务报表中的位置

Prior Period Financial Statements Audited by a Predecessor Auditor

If the financial statements of the prior period were audited by a predecessor auditor and the auditor is not prohibited by law or regulation from referring to the predecessor auditor's report on the corresponding figures and decides to do so, the auditor shall state in an Other Matter paragraph in the auditor's report:

(a) That the financial statements of the prior period were audited by the predecessor auditor;

(b) The type of opinion expressed by the predecessor auditor and, if the opinion was modified, the reasons therefore; and

(c) The date of that report.

上期财务报表已由前任注册会计师审计

如果上期财务报表已由前任注册会计师审计，注册会计师在审计报告中可以提及前任注册会计师对对应数据出具的审计报告。当注册会计师决定提及时，应当在审计报告的 其他事项段 中说明：

（ 1 ）上期财务报表已由 前任 注册会计师审计。

（ 2 ）前任注册会计师发表的意见的 类型 （如果是非无保留意见，还应当说明发表非无保留意见的理由）。

（ 3 ）前任注册会计师出具的审计报告的 日期 。

Prior Period Financial Statements Not Audited

If the prior period financial statements were not audited, the auditor shall state in an Other Matter paragraph in the auditor's report that the corresponding figures are unaudited. Such a statement does not, however, relieve the auditor of the requirement to obtain sufficient appropriate audit evidence that the opening balances do not contain misstatements that materially affect the current period's financial statements.

上期财务报表未经审计

注册会计师应当在审计报告的 其他事项段 中说明对应数据未经审计。但这种说明并 不减轻 注册会计师获取充分、适当的审计证据，以 确定 期初余额 不含有对本期 财务报表产生重大影响的错报的责任。

Comparative Financial Statements

在审计报告中提及比较财务报表

When comparative financial statements are presented, the auditor's opinion shall refer to each period for which financial statements are presented and on which an audit opinion is expressed.

当列报比较财务报表时，审计意见应当提及列报财务报表所属的各期，以及发表的审计意见涵盖的各期。

Because the auditor's report on comparative financial statements applies to the financial statements for each of the periods presented, the auditor may express a qualified opinion or an adverse opinion, disclaim an opinion, or include an Emphasis of Matter paragraph with respect to one or more periods, while expressing a different auditor’s opinion on the financial statements of the other period.

由于对比较财务报表出具的审计报告涵盖所列报的每期财务报表，注册会计师可以对 一期或多期 财务报表发表保留意见、否定意见或无法表示意见，或者在审计报告中增加强调事项段，而对其他期间的财务报表发表不同的审计意见。

When reporting on prior period financial statements in connection with the current period's audit, if the auditor's opinion on such prior period financial statements differs from the opinion the auditor previously expressed, the auditor shall disclose the substantive reasons for the different opinion in an Other Matter paragraph in accordance with ISA 706 (Revised).

当因本期审计而对上期财务报表发表审计意见时，如果对上期财务报表发表的意见与以前发表的意见不同，注册会计师应当在其他事项段中披露导致不同意见的实质性原因

Prior Period Financial Statements Audited by a Predecessor Auditor

If the financial statements of the prior period were audited by a predecessor auditor, in addition to expressing an opinion on the current period's financial statements, the auditor shall state in an Other Matter paragraph:

(a) that the financial statements of the prior period were audited by a predecessor auditor;

(b) the type of opinion expressed by the predecessor auditor and, if the opinion was modified, the reasons therefore; and

(c) the date of that report,

上期财务报表已由前任注册会计师审计

如果上期财务报表已由前任注册会计师审计，除非前任注册会计师对上期财务报表出具的审计报告与财务报表一同对外提供，注册会计师除对本期财务报表发表意见外，还应当在其他事项段中说明：

（1）上期财务报表已由前任注册会计师审计

（2）前任注册会计师发表的意见的类型（如果是非无保留意见，还应当说明发表非无保留意见的理由）

（3）前任注册会计师出具的审计报告的日期

If the auditor concludes that a material misstatement exists that affects the prior period financial statements on which the predecessor auditor had previously reported without modification, the auditor shall communicate the misstatement with the appropriate level of management and, unless all of those charged with governance are involved in managing the entity, those charged with governance and request that the predecessor auditor be informed. 

认为存在影响上期财务报表的重大错报，且前任出具了无保留意见的审计报告

（ 1）注册会计师应当就此与适当层级的管理层沟通，并要求其告知前任注册会计师。注册会计师还应当与治理层进行沟通，除非治理层全部成员参与管理被审计单位

If the prior period financial statements are amended, and the predecessor auditor agrees to issue a new auditor's report on the amended financial statements of the prior period, the auditor shall report only on the current period.

（ 2）如果上期财务报表已经更正，且前任注册会计师同意对更正后的上期财务报表出具新的审计报告，注册会计师应当仅对本期财务报表出具审计报告

The predecessor auditor may be unable or unwilling to reissue the auditor's report on the prior period financial statements. An Other Matter paragraph of the auditor's report may indicate that the predecessor auditor reported on the financial statements of the prior period before amendment.

（ 3）前任注册会计师可能无法或不愿对上期财务报表重新出具审计报告。注册会计师可以在审计报告中增加 其他事项段 ，指出前任注册会计师对更正前的上期财务报表出具了报告

Prior Period Financial Statements Not Audited

If the prior period financial statements were not audited, the auditor shall state in an Other Matter paragraph that the comparative financial statements are unaudited. Such a statement does not, however, relieve the auditor of the requirement to obtain sufficient appropriate audit evidence that the opening balances do not contain misstatements that materially affect the current period’s financial statements.

上期财务报表未经审计

如果上期财务报表未经审计，注册会计师应当在其他事项段中说明比较财务报表未经审计。但这种说明并不减轻注册会计师获取充分、适当的审计证据，以确定期初余额不含有对本期财务报表产生重大影响的错报的责任