Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

 

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计事项》适用时，该事项 未被确定 为在审计报告中沟通的关键审计事项。

When the auditor includes an Emphasis of Matter paragraph in the auditor’s report, the auditor shall:

(a) Include the paragraph within a separate section of the auditor’s report with an appropriate heading that includes the term “Emphasis of Matter”;

(b) Include in the paragraph a clear reference to the matter being emphasized and to where relevant disclosures that fully describe the matter can be found in the financial statements. The paragraph shall refer only to information presented or disclosed in the financial statements; and

(c) Indicate that the auditor’s opinion is not modified in respect of the matter emphasized.

包含强调事项段时 采取的措施

如果在审计报告中包含强调事项段，注册会计师应当采取下列措施：

（ ）将强调事项段作为 的一部分置于审计报1 单独 告中，并使用包含“强调事项”这一术语的适当标题。

（ 2）明确 提及 被强调事项以及相关披露的位置，以便能够在财务报表中找到对该事项的详细描述。强调事项段应当 仅提及已在财务报表中 列报或披露的信息。

（ 3）指出审计意见 没有 因该强调事项而改变。

Circumstances in Which an Emphasis of Matter Paragraph May Be Necessary

增加强调事项段的情形

•• When a financial reporting framework prescribed by law or regulation would be unacceptable but for the fact that it is prescribed by law or regulation.

•• To alert users that the financial statements are prepared in accordance with a special purpose framework.

•• When facts become known to the auditor after the date of the auditor’s report and the auditor provides a new or amended auditor’s report (i.e., subsequent events).

（ 1）法律法规规定的财务报告编制基础不可接受，但其是基于法律或法规作出的规定。

（ 2）提醒财务报表使用者注意财务报表按照特殊目的编制基础编制。

（ 3）注册会计师在审计报告日后知悉了某些事实（即期后事项），并且出具了新的或经修改的审计报告。

Examples of circumstances where the auditor may consider it necessary to include an Emphasis of Matter paragraph are:

•• An uncertainty relating to the future outcome of exceptional litigation or regulatory action.

•• A significant subsequent event that occurs between the date of the financial statements and the date of the auditor’s report.

•• Early application (where permitted) of a new accounting standard that has a material effect on the financial statements.

•• A major catastrophe that has had, or continues to have, a significant effect on the entity’s financial position.

注册会计师可能认为需要增加强调事项段的情形举例如下：

（ 1）异常诉讼或监管行动的未来结果存在不确定性。

（ 2） 在财务报表日至审计报告日之间发生 的重大期后事项。

（ 3）在允许的情况下，提前应用对财务报表有重大影响的新会计准则。

（ 4）存在已经或持续对被审计单位财务状况产生重大影响的特大灾难。

The inclusion of an Emphasis of Matter paragraph in the auditor’s report does not affect the auditor’s opinion. An Emphasis of Matter paragraph is not a substitute for:

(a) A modified opinion in accordance with ISA 705 (Revised) when required by the circumstances of a specific audit engagement;

(b) Disclosures in the financial statements that the applicable financial reporting framework requires management to make, or that are otherwise necessary to achieve fair presentation; or

(c) Reporting in accordance with ISA 570 (Revised)8 when a material uncertainty exists relating to events or conditions that may cast significant doubt on an entity’s ability to continue as a going concern.

在审计报告中包含强调事项段不影响审计意见。包含强调事项段不能代替下列情形：

（ 1）根据审计业务的具体情况，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》的规定发表非无保留意见；

（ 2）适用的财务报告编制基础要求管理层在财务报表中作出的 披露 ，或为实现公允列报所需的其他披露；

（ 3）按照《中国注册会计师审计准则第 1324号—持续经营》的规定，当可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况 存在重大不确定性 时作出的报告。

Other Matter paragraph – A paragraph included in the auditor’s report that refers to a matter other than those presented or disclosed in the financial statements that, in the auditor’s judgment, is relevant to users’ understanding of the audit, the auditor’s responsibilities or the auditor’s report.

其他事项段，是指审计报告中含有的 一个段落，该段落提及未在财务报表中列报或披露的事项，且根据注册会计师的职业判断，该事项与财务报表使用者理解审计工作 、注册会计师的责任或 审计报告 相关。

the auditor shall include an Other Matter paragraph in the auditor’s report, provided:

(a) This is not prohibited by law or regulation; 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其他事项段：

（ 1）未被法律法规禁止。

（ 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计事项》适用时，该事项未被确定为在审计报告中沟通的关键审计事项。

Circumstances in Which an Other Matter Paragraph May Be Necessary

可能需要增加其他事项段的 情形

Relevant to Users’ Understanding of the Audit

In the rare circumstance where the auditor is unable to withdraw from an engagement even though the possible effect of an inability to obtain sufficient appropriate audit evidence due to a limitation on the scope of the audit imposed by management is pervasive,10 the auditor may consider it necessary to include an Other Matter paragraph in the auditor’s report to explain why it is not possible for the auditor to withdraw from the engagement.

与使用者 理解审计工作 相关的情形

在极少数情况下，即使由于管理层对审计范围施加的限制导致无法获取充分、适当的审计证据可能产生的影响具有广泛性，注册会计师也不能解除业务约定。在这种情况下，注册会计师可能认为有必要在审计报告中增加其他事项段，解释为何不能解除业务约定。

Relevant to Users’ Understanding of the Auditor’s Responsibilities or the Auditor’s Report

Law, regulation or generally accepted practice in a jurisdiction may require or permit the auditor to elaborate on matters that provide further explanation of the auditor’s responsibilities in the audit of the financial statements or of the auditor’s report thereon.

与使用者理解注册会计师的 责任 或审计报告相关的情形

法律法规或得到广泛认可的惯例可能要求或允许注册会计师详细说明某些事项，以进一步解释注册会计师在财务报表审计中的责任或审计报告。

Reporting on more than one set of financial statements

If the auditor has determined that the frameworks are acceptable in the respective circumstances, the auditor may include an Other Matter paragraph in the auditor’s report, referring to the fact that another set of financial statements has been prepared by the same entity in accordance with another general purpose framework and that the auditor has issued a report on those financial statements.

对两套以上（包括两套） 财务报表出具审计报告的情形

如果注册会计师已确定两个财务报告编制基础在各自情形下是可接受的，可以在审计报告中增加其他事项段，说明该被审计单位根据另一个通用目的编制基础编制了另一套财务报表以及注册会计师对这些财务报表出具了审计报告。

Restriction on distribution or use of the auditor’s report

Since the auditor’s report is intended for specific users, the auditor may consider it necessary in the circumstances to include an Other Matter paragraph, stating that the auditor’s report is intended solely for the intended users, and should not be distributed to or used by other parties.

限制 审计报告分发和使用的情形

由于审计报告旨在提供给特定使用者，注册会计师可能认为在这种情况下需要增加其他事项段，说明审计报告只是提供给财务报表预期使用者，不应被分发给其他机构或人员或被其他机构或人员使用。