第1302讲　内部控制审计报告_create.pdf

注册会计师-审计注册会计师-审计 第 1页 第 02 讲 内部控制审计报告第 02 讲 内部控制审计报告 出具报告 IV.Issue report （一）形成审计意见 Form audit opinion 1.注册会计师应当对获取的证据进行评价，形成对内部控制有效性的意见。只有在审计范围没有受到限制时，注册会计师才能对内部控制的有效性形成意见。1.CPAs should evaluate evidence obtained,to form opinion about the validity of internal should evaluate evidence obtained,to form opinion about the validity of internal controlcontrol.Only when the scope of the audit is not limited,CPAs can form opinion on the validity of internal control.如果审计范围受到限制，注册会计师需要解除业务约定或出具无法表示意见的内部控制审计报告。If the scope of the audit is limitedthe scope of the audit is limited,CPAs need to withdraw from the engagementwithdraw from the engagement or issue an internal control audit report of disclaimer of opiniondisclaimer of opinion.2.应当评价企业内部控制评价报告对相关法律法规规定的要素列报是否完整和恰当要素列报是否完整和恰当。2.The internal control evaluation report should be evaluated for the completeness and appropriateness of the elements required by relevant laws and regulations.“完整和恰当”具体内容如下：The specific content of“completeness and appropriateness”is as follows:（1）责任声明；（1）Statement of responsibility;（2）评价依据；（2）Bases of evaluation;（3）重大缺陷；（3）Material defect;（4）整改措施；（4）Improvement measures;（5）自我评价结论；（5）Conclusion of self evaluation;（6）非财务重大缺陷。（6）Non-financial material defect.3.内部控制审计报告包括的要素 3.Elements included in internal control audit report:（1）标题；（1）title;（2）收件人；（2）recipient;（3）引言段；（3）introduction paragraph;（4）企业对内部控制的责任段；（4）paragraph of enterprises responsibility for internal control;（5）注册会计师的责任段；（5）paragraph of CPAs responsibility;（6）内部控制固有局限性的说明段；旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 2页 （6）illustration paragraph of the inherent limitations of internal control;（7）财务报告内部控制审计意见段；（7）paragraph of audit opinion of internal control of financial report;（8）注册会计师的签名和盖章；（8）The signature and seal of CPA;（9）会计师事务所的名称、地址及盖章；（9）Name,address and seal of accounting firm;（10）报告日期。（10）report date.4.注册会计师应在内部控制的固有局限性中说明：4.CPAs should state the following in the inherent limitations of internal control:内部控制具有固有局限性，存在不能防止和发现错报的可能性。Internal controls have inherent limitationsInternal controls have inherent limitations,and there is possibility of not preventing and discovering misstatement.此外，由于情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低，根据内部控制审计结果推测未来内部控制的有效性具有一定风险。In addition,due to the change of situation may cause internal control become inappropriate,or the degree of following control policies and procedures become lower,there is certain risk of deducing the validity of future internal control according to the result of the internal control audit.（二）审计意见报告类型 Types of audit opinion report Types of audit report of internal control 1.Unqualified opinionUnqualified opinion （satisfy simultaneously）（1）At the base date,auditee keeps valid internal controlauditee keeps valid internal control on all material aspects according to the requirement of applicable internal control standards;（2）CPAs have planned and implemented audit work have planned and implemented audit work according to the requirement of Enterprise Internal Control Audit Guidance,and there is no limit in audit process no limit in audit process.2.Non-unqualified opinionNon-unqualified opinion （1）There is material defectmaterial defect in internal control;（2）Audit scope is limitedAudit scope is limited 注册会计师认为财务报告内部控制存在一项或多项重大缺陷的，除非审计范围受到限制，应当对财务报告内部控制发表否定意见。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 3页 If CPAs think that there is one or several material defectsone or several material defects in internal control of financial report,unless the audit scope is limitedunless the audit scope is limited,should issue adverse opinionissue adverse opinion on the internal control of financial report.注册会计师出具否定意见的内部控制审计报告，还应当包括下列内容：The audit report of internal control with adverse opinion issued by CPAs should also include following contents:（1）重大缺陷的定义；（1）The definition of material defect;（2）重大缺陷的性质及其对财务报告内部控制的影响程度。（2）Nature of material defect and the degree of its impact on the internal control of financial report.内控存在重大缺陷，除非审计范围受到限制，对内部控制发表否定意见。If there is material defect in internal control,unless the audit scope is limited,should issue adverse opinion on the internal control.Is there material defect in internal control（Is there material defect included in the evaluation report of internal control?）No.In internal control audit report,should state that material defect has been identified state that material defect has been identified but not been included in the evaluation report of internal controlbut not been included in the evaluation report of internal control.Yes,but CPAs think that these material defects havenhavent been fair reflected in all material t been fair reflected in all material aspectsaspects.In internal control audit report,should state this conclusion state this conclusion,and fairly express necessary information related to material defects.In addition,CPAs should also communicate communicate these situations with those charged with governancethese situations with those charged with governance in written formwritten form.如果拟对内部控制的有效性发表否定意见，在财务报表审计中，注册会计师需要实施实质性程序确定与该控制相关的账户是否存在重大错报。If adverse opinionadverse opinion is planned to be issued on the validity of internal control,in the financial financial statements auditstatements audit,CPAs need to implement substantive proceduresimplement substantive procedures to determine whether there is material misstatement in the account related to the control.如果不存在重大错报，注册会计师可以对财务报表发表无保留意见。在这种情况下，注册会计师应当确定该意见对财务报表审计意见的影响，并在内部控制审计报告中予以说明。If there is no material misstatement,CPAs could issue unqualified opinion on financial statements.In this situation,CPAs should determine the impact of this opinion on audit opinion of financial statements,and explain it in internal control audit report.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 4页 Whether issuing adverse opinion on the validity of internal control affects the audit opinion of financial statements?No.-CPAs should add the following statements in the event paragraph that leads to the adverse opinion in internal control audit report:“In the financial statements audit of XX year of XX company,we have already considered the impact of above material defect on the nature,time arrangement and scope of audit procedure.This report has no impact on the audit report of X companys financial statements of year XX,which issued on XX.”Yes.-CPAs should add the following statements in the event paragraph that leads to the adverse opinion in internal control audit report:“In the financial statements audit of XX year of XX company,we have already considered the impact of above material defect on the nature,time arrangement and scope of audit procedure.否定意见内部控制审计报告 Internal control audit report with adverse opinion 内部控制审计报告 Internal control audit report 股份有限公司全体股东：All shareholders of XX limited company:按照企业内部控制审计指引及中国注册会计师执业准则的相关要求，我们审计了股份有限公司（以下简称公司）年月日的财务报告内部控制的有效性。According to the relevant requirements of“Enterprise Internal Control Audit Guidelines and China Standard on Auditing,we audit the validity of internal control of financial report of XX co.,LTD.（hereinafter referred to as xx company）on XX.“一、企业对内部控制的责任”至“三、内部控制的固有局限性”参见标准内部控制审计报告相关段落表述。（See the related paragraph statements of standard internal control audit report for“I.enterprises responsibility for internal control”to“III.Inherent limitations of internal controls”.）四、导致否定意见的事项 IV.Matters caused adverse opinion 重大缺陷是内部控制中存在的、可能导致不能及时防止或发现并纠正财务报表出现重大错报的一项或多项控制缺陷的组合。Material defect is a control defect or a combination of several control defects that exist in the internal control,and may lead to fail to prevent or discover and correct material 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 5页 misstatements of financial statements 指出注册会计师已识别出的重大缺陷，并说明重大缺陷的性质及其对财务报告内部控制的影响程度。（Point out the material defect identified by CPAs,and state the nature of material defect and its degree of impact on internal control of financial report.）有效的内部控制能够为财务报告及相关信息的真实完整提供合理保证，而上述重大缺陷使公司内部控制失去这一功能。Valid internal control can provide reasonable assurance to the true and completeness of financial report and related information,while the above material defect causes the internal control of xx company lost this feature.五、财务报告内部控制审计意见 V.Audit opinion of internal control of financial report 我们认为，由于存在上述重大缺陷及其对实现控制目标的影响，公司未能按照企业内部控制基本规范和相关规定在所有重大方面保持有效的财务报告内部控制。We think,because of the above material defect and its influence on achieving goals of control,xx company failed to maintain valid internal control of financial report in all material aspects according to the Basic Standard for Enterprise Internal Control and related regulations.会计师事务所 XX Accounting firm 中国注册会计师：（签名并盖章）（盖章）China CPA:XXX（signature and seal）（Seal）中国注册会计师：（签名并盖章）China CPA:XXX（signature and seal）中国市 年月日 XX city,China Date:XX 注册会计师审计范围受限（豁免除外）的处理：Handling when the audit scope of CPAs is limited（except for exemption）:1.解除业务约定或出具无法表示意见的内部控制审计报告，并以书面形式与董事会进行沟通；1.Withdraw from the engagementWithdraw from the engagement or issue internal control audit report with disclaimer of disclaimer of opinionopinion,and communicate with board of directors in written form written form.2.内部控制审计报告中指明审计范围受到限制，无法对内部控制的有效性发表意见并单独说明原因；2.Indicate in the internal control audit report that the scope of the audit is limited,it is unable to comment on the validity of internal controls and explain the reason separately.3.但在已执行的有限程序中发现财务报告内部控制存在重大缺陷的，应当在内部控制审计报告中对重大缺陷做出详细说明。3.However,if material defect of internal control of financial report is found in the executed limited procedure,should give detail explanation in the internal control audit report on material defect.无法表示意见内部控制审计报告 Internal control audit report with disclaimer of opinion 内部控制审计报告 Internal control audit report 股份有限公司全体股东：旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 6页 All shareholders of XX limited company:我们接受委托，对股份有限公司（以下简称公司）年月日的财务报告内部控制进行审计。We are authorized to audit the internal control of financial report of xx XX co.,LTD（hereinafter referred to as XX company）on XX.删除注册会计师的责任段，“一、企业对内部控制的责任”和“二、内部控制的固有局限性”参见标准内部控制审计报告相关段落表述。（Delete the paragraph of the responsibility of CPA.See the related paragraph statements of standard internal control audit report for“I.enterprises responsibility for internal control”to“II.Inherent limitations of internal controls”.）三、导致无法表示意见的事项 III.Matters caused disclaimer of opinion 描述审计范围受到限制的具体情况。（Describe the specific situation that the audit scope is limited.）四、财务报告内部控制审计意见 IV.Audit opinion of internal control of financial report 由于审计范围受到上述限制，我们未能实施必要的审计程序以获取发表意见所需的充分、适当证据，因此，我们无法对公司财务报告内部控制的有效性发表意见。Because the audit scope is limited by the above,we failed to implement the necessary audit procedures to obtain sufficient,appropriate evidence needed for comment,therefore,we issue disclaimer of opinion on the validity of the financial report internal control of xx company.五、识别的财务报告内部控制重大缺陷 如在审计范围受到限制前，执行有限程序未能识别出重大缺陷，应删除本段 重大缺陷是内部控制中存在的、可能导致不能及时防止或发现并纠正财务报表出现重大错报的一项或多项控制缺陷的组合。Material defect is a control defect or a combination of several control defects that exist in the internal control,and may lead to fail to prevent or discover and correct material misstatements of financial statements.尽管我们无法对公司财务报告内部控制的有效性发表意见，但在我们实施的有限程序的过程中，发现了以下重大缺陷：Although we couldnt issue opinion on the validity of financial report internal control of XX company,we found following material defects during the process of implementing limited procedures:指出注册会计师已识别出的重大缺陷，并说明重大缺陷的性质及其对财务报告内部控制的影响程度。（Point out the material defect identified by CPAs,and state the nature of material defect and its degree of impact on internal control of financial report.）有效的内部控制能够为财务报告及相关信息的真实完整提供合理保证，而上述重大缺陷使公司内部控制失去这一功能。Valid internal control can provide reasonable assurance to the true and completeness of financial report and related information,while the above material defect causes the internal control of xx company lost this feature.会计师事务所中国注册会计师：（签名并盖章）（盖章）中国注册会计师：（签名并盖章）中国市年月日 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 7页 XX Accounting firm China CPA:XXX（signature and seal）（Seal）China CPA:XXX（signature and seal）XX city,China Date:XX （三）强调事项、非财务报告内部控制重大缺陷 Emphasis of matter,material defect of non-financial report internal control 1.强调事项。注册会计师认为财务报告内部控制虽不存在重大缺陷，但仍有一项或者多项重大事项需要提请内部控财务报告内部控制虽不存在重大缺陷，但仍有一项或者多项重大事项需要提请内部控制审计报告使用者注意的制审计报告使用者注意的，应当在内部控制审计报告中增加强调事项段予以说明。1.Emphasis of matter.When CPAs think that although there is no material defect in financial no material defect in financial report internal controlreport internal control,there are one or several material matters needed to be noticed by the users of internal control audit report,should add an emphasis of matter paragraphan emphasis of matter paragraph in the internal control audit report.注册会计师应当在强调事项段中指明，该段内容仅用于提醒内部控制审计报告使用者关注，并不影响对财务报告内部控制发表的审计意见。CPAs should highlight in the emphasis of matter paragraph that this paragraph is only used to raise users attention,the issued audit opinion of internal control of financial report does not be affected.增加强调事项段的情形：Situations to add emphasis of matter paragraph:（1）如果确定企业内部控制评价报告对要素的列报不完整或不恰当对要素的列报不完整或不恰当，注册会计师应当说明这一情况并解释得出该结论的理由。（1）If the presentation of elements the presentation of elements in the enterprise internal control evaluation report is determined to be incomplete or inappropriateincomplete or inappropriate,CPAs should explain the situation and explain the reasons for the conclusion.（2）如果注册会计师知悉在基准日并不存在、但在期后期间发生的事项，且这类期后事项对内部控在基准日并不存在、但在期后期间发生的事项，且这类期后事项对内部控制有重大影响制有重大影响，注册会计师应当在内部控制审计报告中增加强调事项段，描述该事项及其影响，或提醒内部控制审计报告使用者关注企业内部控制评价报告中披露的该事项及其影响。（2）If CPAs aware of that the matter did not exist at the base date,but occurred in subsequent he matter did not exist at the base date,but occurred in subsequent period and this kind of subsequent event has a significant effect on internal controlperiod and this kind of subsequent event has a significant effect on internal control,CPAs should add emphasis of matter paragraph in the internal control audit report,describing the matter and its impact,or reminding users of internal control audit report to pay attention to the matter and its impact disclosed in enterprise internal control evaluation report.带强调事项段的无保留意见内部控制审计报告 Internal control audit report with unqualified opinion with emphasis of matter paragraph “一、企业对内部控制的责任”至“四、非财务报告内部控制的重大缺陷”参见标准内部控制审计报告相关段落表述。略 （See the related paragraph statements of standard internal control audit report for“I.Enterprises responsibility for internal control”to“IV.Material defect of non-financial report internal control”.）五、强调事项 V.Emphasis of matter 我们提醒内部控制审计报告使用者关注，描述强调事项的性质及其对内部控制的重大影响。本段内容不影响已对财务报告内部控制发表的审计意见。We remind users of internal control audit report to pay attention to,（describe the nature 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-审计注册会计师-审计 第 8页 of emphasis of matter and its material impact on internal control）.The content of this paragraph doesnt affect the issued audit opinion on financi