2015榮譽考資dakj注會審計英語題突破班011講義

1、榮譽考資專題五完成審計工作與出具審計一、重點專業(yè)詞匯二、重點考點講解及例題分析【考點一】期后事項（Subsequent Events） 1、期后事項的種類（Types of subsequent events）為了確定期后事項對被審計財務報表的影響，有兩類期后事項需要被審計管理層考慮，并需要會計師審計：（In order to identify the subsequent events effectover the entitys finanl sements, two types of subsequent events requirespel attention of the manag

2、ement as well as the audit of CPA.）（1）財務報表日后調(diào)整事項，即對財務報表日已經(jīng)存在的情況提供了新的或進一步的事項。這類事項影響財務報表金額，需提請被審計管理層調(diào)整財務報表及與之相關的披露信息。Subsequent events requiring an adjustment refers to those items/conditions, whichalready existed at the date of the finanl sement or have some updatedinformation and evidence. These ite

3、ms require the adjustment and relevant disclosuremade by the management, as they will cause effect over the finanl sementspresenion.財務報表日后務，需要調(diào)整原先確認的與該結案，證實了企業(yè)在資產(chǎn)負債表日已經(jīng)存在現(xiàn)時義相關的預計負債，或確認一項新負債。Closing litigation after the date of the finanl sements also requiresadjustment, when the cours confirmed the

4、entitys current obligation existedat the date of the finanl sements. Accordingly, the accrued/estimatedliability should be adjusted to reflect the court decibe confirmed.or a new liability should財務報表日后取得確鑿，表明某項資產(chǎn)在資產(chǎn)負債表日發(fā)生了減值或者需要調(diào)整該項資產(chǎn)原先確認的減值金額。In the caset reliable evidence hasbeen obtained after th

5、e finanlsement date, and the evidence can provet certain assets have impaired and1：& 385064638Audit report 審計 standard report 標準審計non-standard reports 非標準審計unqualified audit report with the emphasis or explanatory paragraph帶強調(diào)事項段或其他事項段的無保留意見的審計qualified audit reports 非無保留意見的審計 qualified opinion 保留意見

6、的審計adverse opinion 否定意見的審計dier of opinion 無法表示意見的審計Subsequent Events 期后事項Subsequent events requiring an adjustment 期后調(diào)整事項 Subsequent events not requiring an adjustment 期后非調(diào)整事項 Management Represenion Letter 管理層榮譽考資therefore provisement date.is needed to decrease the original value as of the finanl財務報

7、表日后進一步確定了資產(chǎn)負債表日前購入資產(chǎn)的成本或售出資產(chǎn)的收入。he period subsequent to the finanl sement date, it is further confirmedthe history cost of previously-purchased assets or the財務報表日后發(fā)現(xiàn)了財務報表舞弊或差錯。e of asset disal.After the date of finanl sements, the errors or the fraudhe finanlsements are found/spotted.（2）財務報表日后非調(diào)整事項，

8、即表明財務報表日后發(fā)生的情況的事項。這類事項雖不影響財務報表金額，但可能影響財務報表的正確理解，需提請被審計的附注中作適當披露。管理層在財務報表Subsequent events not requiring adjustment refer to the ones which do not impactthe finanl sement value but may affect the correct understanding of finanlsement users. And therefore the disclosureby the management is needed.he n

9、otes of finanl sements【考點二】（Management Represenion Letter）的日期和涵蓋的期間 （Date of the represenion letter and its coveredperiod）的日期應當盡量接近對財務報表出具審計的日期，但不得在審計日后。 represen be later finan由于應當涵蓋審計針對的所有財務報表和期間。（ The date of theion letter should be close to the date of the audit report bn this date. The covered

10、period includes all periods referredannothelsements.）是必要的審計，在管理層簽署前，會計師不能審計意見，也不能簽署審計the CPA cannot i。（As the represenion letter is required audit evidence,eaudit report nor sign the report before obtaining therepresenion letter signed by the management.）如果管理層不提供要求的一項或多項，會計師應當：（If the managementdo n

11、ot provide the related represenion letter as required, the CPA should）與管理層該事項；Communicate with the management regarding the ie.和審計重新評價管理層的誠信，并評價該事項對能產(chǎn)生的影響；或口頭總體的可靠性可Re-assess theegrity of the management, and evaluate the overall impact onthe reliability of the audit evidence due to this lack of writ

12、ten or oralrepresenion.采取適當措施，包括確定該事項對審計意見可能產(chǎn)生的影響。 Adopt proper measures and make sure the effect on the type of idue to this problem.ed audit opinion如果存在下列情形之一，會計師應當對財務報表無法表示意見：會計師對管理層的誠信產(chǎn)生疑慮，以至于認為其作出的不可靠；管理層不提供審計準則要求的。, if the following case occurs, the CPA should consider the dier ofCPA hasopinion for the audited finanl sements. The cases include if the2：& 385064638榮譽考資substantial