Written Representations

 

Written Representations

书面声明

Definitions

Written representation – A written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. Written representations in this context do not include financial statements, the assertions therein, or supporting books and records.

书面声明指管理层向注册会计师提供的书面陈述，用以确认某些事项或支持其他审计证据。书面声明不包括财务报表及其认定，以及支持性账簿和相关记录

Written Representations about Management's Responsibilities

针对管理层责任的书面声明

Preparation of the Financial Statements

针对财务报表的编制的书面声明

The auditor shall request management to provide a written representation that it has fulfilled its responsibility for the preparation of the financial statements in accordance with the applicable financial reporting framework, including, where relevant, their fair presentation, as set out in the terms of the audit engagement.

针对财务报表的编制，注册会计师应当要求管理层提供书面声明，确认其根据审计业务约定条款 ，履行了按照适用的财务报告编制基础编制财务报表并使其实现公允反映（如适用）的责任

Information Provided and Completeness of Transactions

针对提供的信息和交易的完整性的书面声明

The auditor shall request management to provide a written representation that:

(a) It has provided the auditor with all relevant information and access as agreed in the terms of the audit engagement; and

b) All transactions have been recorded and are reflected in the financial statements.

针对提供的信息和交易的完整性，注册会计师应当要求管理层就下列事项提供书面声明：

（ 1）按照审计业务约定条款，已向注册会计师提供所有相关信息，并允许注册会计师不受限制地接触所有相关信息以及被审计单位内部人员和其他相关人员

（ 2）所有交易 均已记录并反映在财务报表中

(1) Audit evidence obtained during the audit that management has fulfilled the responsibilities is not sufficient without obtaining confirmation from management that it believes that it has fulfilled those responsibilities.

(1) 如果未从管理层获取其确认已履行责任的书面声明，注册会计师在审计过程中获取的有关管理层已履行这些责任的其他审计证据是 不充分的

(2) The written representations draw on the agreed acknowledgment and understanding of management of its responsibilities in the terms of the audit engagement by requesting confirmation that it has fulfilled them. The auditor may also ask management to reconfirm its acknowledgment and understanding of those responsibilities in written representations.

(2) 基于管理层认可并理解在审计业务约定条款中提及的管理层的责任，注册会计师可能还要求管理层在书面声明中再次确认其已认可并理解这些责任

Date of and Period(s) Covered by Written Representations

书面声明的日期和涵盖的期间

Because written representations are necessary audit evidence, the auditor’s opinion cannot be expressed, and the auditor’s report cannot be dated, before the date of the written representations. Furthermore, because the auditor is concerned with events occurring up to the date of the auditor’s report that may require adjustment to or disclosure in the financial statements, the written representations are dated as near as practicable to, but not after, the date of the auditor’s report on the financial statements.

书面声明的日期应当 尽量接近对财务报表出具审计报告的日期，但不得在审计报告日后 。书面声明应当涵盖审计报告针对的 所有 财务报表和期间。由于书面声明是必要的审计证据，在管理层签署书面声明前 ，注册会计师 能发表审计意见，也不能签署审计报告。

Other Written Representations

其他书面声明

Additional Written Representations about the Financial Statements

关于财务报表的额外书面声明

•• Whether the selection and application of accounting policies are appropriate; and

•• Whether matters such as the following, where relevant under the applicable financial reporting framework, have been recognized, measured, presented or disclosed in accordance with that framework:

○○ Plans or intentions that may affect the carrying value or classification of assets and liabilities;

○○ Liabilities, both actual and contingent;

○○ Title to, or control over, assets, the liens or encumbrances on assets, and assets pledged as collateral; and

○○ Aspects of laws, regulations and contractual agreements that may affect the financial statements, including non-compliance.

（ 1） 会计政策 的选择和运用是否适当

（ 2）是否按照适用的财务报告 编制基础 对下列事项（如相关）进行了确认、计量、列报或披露：

①可能影响资产和负债账面价值或分类的计划或意图

②负债（包括实际负债和或有负债）

③资产的所有权或控制权，资产的留置权或其他物权，用于担保的抵押资产

④可能影响财务报表的法律法规及合同（包括违反法律法规及合同的行为）

Additional Written Representations about Information Provided to the Auditor

与向注册会计师提供信息有关的额外书面声明

the auditor may consider it necessary to request management to provide a written representation that it has communicated to the auditor all deficiencies in internal control of which management is aware.

除了针对管理层提供的信息和交易的完整性的书面声明外，注册会计师可能认为有必要要求管理层提供书面声明，确认其已将注意到的所有内部控制缺陷向注册会计师通报

Written Representations about Specific Assertions

有关特定认定的书面声明

If the intent of management is important to the valuation basis for investments, it may not be possible to obtain sufficient appropriate audit evidence without a written representation from management about its intentions. Although such written representations provide necessary audit evidence, they do not provide sufficient appropriate audit evidence on their own for that assertion.

（ 1）如果管理层的意图对投资的计价基础非常重要，但若不能从管理层获取有关该项投资意图的书面声明，注册会计师就不可能获取充分、适当的审计证据

（ 2）尽管书面声明能够提供必要的审计证据，但其本身并不能为财务报表特定认定提供充分、适当的审计证据

Doubt as to the Reliability of Written Representations

对书面声明可靠性的疑虑

Concerns about the competence, integrity, ethical values or diligence of management, or about its commitment to or enforcement of these, may cause the auditor to conclude that the risk of management misrepresentation in the financial statements is such that an audit cannot be conducted. In such a case, the auditor may consider withdrawing from the engagement, where withdrawal is possible under applicable law or regulation, unless those charged with governance put in place appropriate corrective measures. Such measures, however, may not be sufficient to enable the auditor to issue an unmodified audit opinion.

如果对管理层的胜任能力、诚信、道德价值观或勤勉尽责存在疑虑，或者对管理层在这些方面的承诺或贯彻执行存在疑虑，注册会计师应当确定这些疑虑对书面或口头声明和审计证据 总体的可靠性 可能产生的影响。注册会计师 可能认为 ，管理层在财务报表中作出不实陈述的风险很大，以至于审计工作无法进行。在上述情况下，除非治理层采取适当的纠正措施，否则注册会计师可能需要考虑解除业务约定（如果法律法规允许）。很多时候，治理层采取的纠正措施 可能并不足以使注册会计师发表无保留意见。