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Lesson 10 Audit Report 第十课 审计报告 Glossary accounting estimate 会计估计 Accounting policy 会计政策 Adverse opinion 否定意见 audit opinion 审计意见 Audit Report 审计报告 Continue as a going concern 持续经营 Disclaimer 无法表示意见 Emphasis of matter 强调事项段 Engagement quality control review 项目质量控制复核 Partner 合伙人 Pervasiveness 牵扯性 Qualified opinion 保留意见 trial balances 试算平衡 unqualified opinion无保留意见 Topic outline 10.1 before issuing audit report and forming the audit opinions 10.2 elements of an audit report 10.3 audit opinions 10.4 comparative Figures 10.5 other information 10.1 before issuing audit report and forming the audit opinions 1. Adjustments and trial balances 2. Final overall analytical procedures 3. Result assessments 4. COMMUNICATION OF AUDIT MATTERS WITH THOSE CHARGED WITH GOVERNANCE The auditor should consider audit matters of governance interest that arise from the audit of the financial statements and communicate them with those charged with governance. Ordinarily such matters include the following: ? The general approach and overall scope of the audit, including any expected limitations thereon, or any additional requirements. ?The selection of, or changes in, significant accounting policies and practices that have, or could have, a material effect on the entity’s financial statements. ? The potential effect on the financial statements of any material risks and exposures, such as pending litigation, that are required to be disclosed in the financial statements. ? Audit adjustments, whether or not recorded by the entity that have, or could have, a material effect on the entity’s financial statements. ? Material uncertainties related to events and conditions that may cast significant doubt on the entity’s ability to continue as a going concern. ? Disagreements with management about matters that, individually or in aggregate, could be significant to the entity’s financial statements or the auditor’s report. These communications include consideration of whether the matter has, or ha