Consideration of Laws and Regulations in an Audit of Financial Statements

 

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 and are not captured by the entity's information systems relevant to financial reporting.

Non-compliance may involve conduct designed to conceal it, such as collusion, forgery, deliberate failure to record transactions, management override of controls or intentional misrepresentations being made to the auditor.

Whether an act constitutes non-compliance is ultimately a matter to be determined by a court or other appropriate adjudicative body.

审计固有限制对发现错报的影响：

（1）许多法律法规主要与被审计单位经营活动相关，通常不影响财务报表，且不能被与财务报告相关的信息系统所获取

（2）违反法律法规可能涉及故意隐瞒的行为，如共谋、伪造、故意漏记交易、管理层凌驾于控制之上或故意向注册会计师提供虚假陈述

（3）某行为是否构成违反法律法规，最终只能由法院或其他适当的监管机构认定

This ISA distinguishes the auditor's responsibilities in relation to compliance with two different categories of laws and regulations as follows:

(a) The provisions of those laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements such as tax and pension laws and regulations

(b) Other laws and regulations that do not have a direct effect on the determination of the amounts and disclosures in the financial statements, but compliance with which may be fundamental to the operating aspects of the business, to an entity's ability to continue its business, or to avoid material penalties (e.g., compliance with the terms of an operating license, compliance with regulatory solvency requirements, or compliance with environmental regulations); non-compliance with such laws and regulations may therefore have a material effect on the financial statements.

“第一类”法律法规，通常对决定财务报表中的重大金额和披露有直接影响的法律法规。比如，税收和企业年金方面的法律法规

“第二类”法律法规，对决定财务报表中的金额和披露没有直接影响的其他法律法规，但遵守这些法律法规对被审计单位的经营活动、持续经营能力或避免大额罚款至关重要。比如，遵守经营许可条件（影响经营活动）、监管机构对偿债能力的规定（影响持续经营能力）或环境保护要求（可能与大额罚款有关）等。如果违反这些法律法规，可能对财务报表产生重大影响

Communicating identified or suspected non-compliance with those charged with governance

与治理层沟通识别出的或怀疑存在的违反法律法规行为

Unless all of those charged with governance are involved in management of the entity, and therefore are aware of matters involving identified or suspected non-compliance already communicated by the auditor, the auditor shall communicate, unless prohibited by law or regulation, with those charged with governance matters involving non-compliance with laws and regulations that come to the auditor's attention during the course of the audit, other than when the matters are clearly inconsequential. 

除非治理层全部成员参与管理被审计单位，因而知悉注册会计师已沟通的、涉及识别出的或怀疑存在的违反法律法规行为的事项，注册会计师应当与治理层沟通审计过程中注意到的有关违反法律法规的事项（除非法律法规禁止），但不必沟通明显不重要的事项

The Auditor's Consideration of Compliance with Laws and Regulations

对被审计单位遵守法律法规的考虑

As part of obtaining an understanding of the entity and its environment in accordance with ISA 315 (Revised),4 the auditor shall obtain a general understanding of:

(a) The legal and regulatory framework applicable to the entity and the industry or sector in which the entity operates; and

(b) How the entity is complying with that framework.

在了解被审计单位及其环境时，注册会计师应当总体了解下列关于法律法规的事项：

（1）适用于被审计单位及其所处行业或领域的法律法规框架

（2）被审计单位如何遵守这些法律法规框架

Non-Compliance Brought to the Auditor’s Attention by Other Audit Procedures

实施其他审计程序使注册会计师注意到违反法律法规行为

Audit procedures applied to form an opinion on the financial statements may bring instances of non-compliance or suspected non-compliance with laws and regulations to the auditor’s attention. For example, such audit procedures may include:

•• Reading minutes;

•• Inquiring of the entity’s management and in-house legal counsel or external legal counsel concerning litigation, claims and assessments; and

•• Performing substantive tests of details of classes of transactions, account balances or disclosures.

为形成审计意见所实施的审计程序，可能使注册会计师注意到识别出的或怀疑存在的违反法律法规行为。这些审计程序可能包括：

（1）阅读会议纪要

（2）向被审计单位管理层、内部或外部法律顾问询问诉讼、索赔及评估情况

（3）对某类交易、账户余额和披露实施细节测试

Audit Procedures When Non-Compliance Is Identified or Suspected

怀疑被审计单位存在违反法律法规行为时的审计程序

If the auditor suspects there may be non-compliance, the auditor shall discuss the matter, unless prohibited by law or regulation, with the appropriate level of management and, where appropriate, those charged with governance.

如果怀疑被审计单位存在违反法律法规行为，注册会计师应当就此与适当层级的管理层和治理层 （如适用）进行讨论 ，因其可能能够提供额外的审计证据，除非法律法规禁止

For example, the auditor may confirm that management and, where appropriate, those charged with governance have the same understanding of the facts and circumstances relevant to transactions or events that have led to the suspected non-compliance with laws and regulations.

例如，对与可能导致违反法律法规的交易或事项相关的事实和情况，注册会计师可以证实管理层和治理层（如适用）是否对此具有相同的理解

If management or, as appropriate, those charged with governance do not provide sufficient information to the auditor that the entity is in fact in compliance with laws and regulations, the auditor may consider it appropriate to consult with the entity’s in-house or external legal counsel about the application of the laws and regulations to the circumstances, including the possibility of fraud, and the possible effects on the financial statements. 

如果管理层或治理层（如适用）不能向注册会计师提供充分的信息，证明被审计单位遵守了法律法规，注册会计师可以考虑向被审计单位内部或外部的法律顾问咨询有关法律法规在具体情况下的运用，包括舞弊的可能性以及对财务报表的可能影响

If it is not considered appropriate to consult with the entity’s legal counsel or if the auditor is not satisfied with the legal counsel’s opinion, the auditor may consider it appropriate to consult on a confidential basis with others within the firm, a network firm, a professional body, or with the auditor’s legal counsel as to whether a contravention of a law or regulation is involved, including the possibility of fraud, the possible legal consequences, and what further action, if any, the auditor would take.

如果 认为向被审计单位法律顾问咨询是不适当的或不满意其提供的意见，注册会计师可能认为 ，在保密基础上向所在会计师事务所的其他人员、网络事务所、职业团体或注册会计师的法律顾问咨询被审计单位是否涉及违反法律法规行为（包括舞弊的可能性、可能导致的法律后果 ，以及注册会计师可能采取的进一步行动 ）是适当的

Evaluating the Implications of Identified or Suspected Non-Compliance

评价识别出的或怀疑存在的违反法律法规行为的影响

the auditor evaluates the implications of identified or suspected non-compliance in relation to other aspects of the audit, including the auditor’s risk assessment and the reliability of written representations.

注册会计师 应当评价 识别出的或怀疑存在的违反法律法规行为对审计的 其他方面 可能产生的影响，包括对注册会计师风险评估和被审计单位书面声明可靠性的影响

In certain circumstances, the auditor may consider withdrawing from the engagement, where permitted by law or regulation, for example when management or those charged with governance do not take the remedial action that the auditor considers appropriate in the circumstances or the identified or suspected non-compliance raises questions regarding the integrity of management or those charged with governance, even when the non-compliance is not material to the financial statements.

（ 1）在 某些 情况下，当管理层或治理层 没有 采取注册会计师认为适合具体情况的补救措施，或者识别出的或怀疑存在的违反法律法规行为导致对管理层或治理层的 诚信产生质疑 （即使违反法律法规行为对财务报表 不重要 ），注册会计师 可能 考虑在法律法规允许的情况下 解除业务约定