中英对照审计准则第1503号－强调事项段和其他事项段
2014-05-22 15:11阅读：
中国注册会计师审计准则第1503号——在审计报告中增加强调事项段和其他事项段（2010年11月1日修订）
CHINA CPA
STANDARD ON AUDITING
1503 - EMPHASIS
OF MATTER PARAGRAPHS AND OTHER
MATTER PARAGRAPHS IN THE
AUDITOR’S REPORT (As
Revised November 1,
2010)
第一章 总
则
Chapter I General
Provisions
第一条
为了规范注册会计师在审计报告中增加强调事项段和其他事项段，以提供必要的补充信息，制定本准则。
Article 1 This China
br>CPA Standard on Auditing
(CSA) deals with
the CPA’s
responsibility for additional
communication by
including
Emphasis of Matter paragraphs
or Other Matter paragraphs
in the auditor’s report
on the financial
statements.
第二条
如果认为必要，注册会计师可以在审计报告中提供下列补充信息，以提醒使用者关注：
（一）尽管已在财务报表中列报或披露，但对使用者理解财务报表至关重要的事项；
（二）未在财务报表中列报或披露，但与使用者理解审计工作、注册会计师的责任或审计报告相关的事项。
Article 2 The
CPA may
communicate additional
information in the
auditor’s report when the
CPA considers it
necessary to draw
users’ attention to:
(1) A
matter or matters presented
or disclosed in the financial
statements that are of such
importance that they are
fundamental to users’ understanding
of the financial statements; or
(2)
Any matter or
matters other than those
presented or disclosed in the
financial statements that are
relevant to users’ understanding
of the audit, the
CPA’s responsibilities
or the auditor’s report.
第三条
本准则附录1和附录2列示的其他审计准则，对在审计报告中增加强调事项段和其他事项段提出具体要求。在这些情况下，本准则对强调事项段或其他事项段的格式和放置位置的要求同样适用。
Article 3 Appendices 1
and 2 identify
CSAs that contain
specific requirements for the
CPA to include
Emphasis of Matter paragraphs or
Other Matter paragraphs in the
auditor’s report. In those
circumstances, the requirements in
this CSA regarding
the form and placement of
such paragraphs apply.
第二章 定
义
Chapter II Definitions
第四条
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，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。
Article 4 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 CPA’s judgment,
is of such importance that
it is fundamental to users’
understanding of the financial
statements.
第五条
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，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。
Article 5 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 CPA’s
judgment, is relevant to users’
understanding of the audit, the
CPA’s responsibilities
or the auditor’s report.
第三章 目
标
Chapter III Objective
第六条
注册会计师的目标是，在对财务报表形成审计意见后，如果根据职业判断认为有必要在审计报告中增加强调事项段或其他事项段，通过明确提供补充信息的方式，提醒财务报表使用者关注下列事项：
（一）尽管已在财务报表中恰当列报或披露，但对财务报表使用者理解财务报表至关重要的事项；
（二）未在财务报表中列报或披露，但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的其他事项。
Article 6 The objective of
the CPA, having
formed an opinion on the
financial statements, is to draw
users’ attention, when in the
CPA’s judgment it
is necessary to do so, by
way of clear additional
communication in the auditor’s
report, to:
(1) A matter, although
appropriately presented or disclosed
in the financial statements,
that is of such importance
that it is fundamental to
users’ understanding of the
financial statements; or
(2) As appropriate, any other
matter that is not presented
or disclosed in the financial
statements but that is relevant
to users’ understanding of the
audit, the CPA’s
responsibilities or the auditor’s
report.
第四章 要
求
Chapter IV Requirements
第一节 审计报告中的强调事项段
Section 1 Emphasis of Matter
Paragraphs in the Auditor’s
Report
第七条
如果认为有必要提醒财务报表使用者关注已在财务报表中列报或披露，且根据职业判断认为对财务报表使用者理解财务报表至关重要的事项，注册会计师在已获取充分、适当的审计证据证明该事项在财务报表中不存在重大错报的条件下，应当在审计报告中增加强调事项段。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。
Article 7 If the
CPA considers it
necessary to draw users’
attention to a matter presented
or disclosed in the financial
statements that, in the
CPA’s judgment, is
of such importance that it
is fundamental to users’
understanding of the financial
statements, the CPA
shall include an Emphasis
of Matter paragraph in the
auditor’s report provided the
CPA has obtained
sufficient appropriate audit evidence
that the matter is not
materially misstated in the
financial statements. Such a
paragraph shall refer only to
information presented or disclosed
in the financial
statements.
第八条
如果在审计报告中增加强调事项段，注册会计师应当采取下列措施：
（一）将强调事项段紧接在审计意见段之后；
（二）使用“强调事项”或其他适当标题；
（三）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；
（四）指出审计意见没有因该强调事项而改变。
Article 8 When the
CPA includes an
Emphasis of Matter paragraph in
the auditor’s report, the
CPA shall:
(1) Include it immediately after
the Opinion paragraph in the
auditor’s report;
(2) Use the heading “Emphasis
of Matter,” or other appropriate
heading;
(3) 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; and
(4) Indicate that the auditor’s
opinion is not modified in
respect of the matter
emphasized.
第二节 审计报告中的其他事项段
Section 2 Other Matter
Paragraphs in the Auditor’s
Report
第九条
对于未在财务报表中列报或披露，但根据职业判断认为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且未被法律法规禁止的事项，如果认为有必要沟通，注册会计师应当在审计报告中增加其他事项段，并使用“其他事项”或其他适当标题。
注册会计师应当将其他事项段紧接在审计意见段和强调事项段（如有）之后。如果其他事项段的内容与其他报告责任部分相关，这一段落也可以置于审计报告的其他位置。
Article 9 If the
CPA considers it
necessary to communicate a
matter other than those that
are presented or disclosed in
the financial statements that,
in the CPA’s
judgment, is relevant to users’
understanding of the audit, the
CPA’s responsibilities
or the auditor’s report and
this is not prohibited by
law or regulation, the
CPA shall do
so in a paragraph in the
auditor’s report, with the
heading “Other Matter,” or other
appropriate heading.
The CPA shall
include this paragraph immediately
after the Opinion paragraph and
any Emphasis of Matter
paragraph, or elsewhere in the
auditor’s report if the content
of the Other Matter paragraph
is relevant to the Other
Reporting Responsibilities section.
第三节 与治理层的沟通
Section 3 Communication with
Those Charged with Governance
第十条
如果拟在审计报告中增加强调事项段或其他事项段，注册会计师应当就该事项和拟使用的措辞与治理层沟通。
Article 10 If the
CPA expects to
include an Emphasis of Matter
or an Other Matter paragraph
in the auditor’s report, the
CPA shall
communicate with those charged
with governance regarding this
expectation and the proposed
wording of this paragraph.
第五章 附
则
Chapter V Supplementary
Provisions
第十一条
本准则自2012年1月1日起施行。
Article 11 This
CSA is effective
for audits of financial
statements for periods beginning
on or after January 1,
2012.
附录1：其他审计准则对强调事项段的具体要求
Appendix 1: List of
CSAs Containing
Requirements for Emphasis of
Matter Paragraphs
下列审计准则要求注册会计师在特定情况下在审计报告中增加强调事项段，但其规定并不影响本准则的普遍适用性。
This appendix identifies articles
in other CSAs
that require the
CPA to include
an Emphasis of Matter paragraph
in the auditor’s report in
certain circumstances. However, these
requirements do not affect the
general applicability of this
CSA.
1．《中国注册会计师审计准则第1111号——就审计业务约定条款达成一致意见》第十九条第（二）项；
1. CSA
1111, “Agreeing the
Terms of Audit Engagements” –
Article
19(2);
2．《中国注册会计师审计准则第1324号——持续经营》第十八条；
2. CSA 1324,
“Going Concern” – Article
18;
3．《中国注册会计师审计准则第1332号——期后事项》第十五条第（二）项和第十九条；
3. CSA 1332,
“Subsequent Events” – Articles
15(2) and 19;
4．《中国注册会计师审计准则第1601号——对按照特殊目的编制基础编制的财务报表审计的特殊考虑》第十五条。
4. CSA 1601,
“Special Considerations—Audits of
Financial Statements Prepared in
Accordance with Special Purpose
Frameworks” – Article 15;
附录2：其他审计准则对其他事项段的具体要求
Appendix 2: List of
CSAs Containing
Requirements for Other Matter
Paragraphs
下列审计准则要求注册会计师在特定情况下在审计报告中增加其他事项段，但其规定并不影响本准则的普遍适用性。
This appendix identifies Articles
in other CSAs
that require the
CPA to include
an Other Matter paragraph in
the auditor’s report in certain
circumstances. However, these
requirements do not affect the
general applicability of this
CSA.
1．《中国注册会计师审计准则第1332号——期后事项》第十五条第（二）项和第十九条；
1. CSA 1332,
“Subsequent Events” – Articles
15(2) and 19;
2．《中国注册会计师审计准则第1511号——比较信息：对应数据和比较财务报表》第十六条、第十七条、第十九条、第二十条和第二十二条；
2. CSA 1511,
“Comparative Information—Corresponding Figures
and Comparative Financial Statements”
– Articles 16, 17, 19, 20
and 22;
3．《中国注册会计师审计准则第1521号——注册会计师对含有已审计财务报表的文件中的其他信息的责任》第十二条第二款第（一）项。
3. CSA 1521,
“The CPA’s
Responsibilities Relating to Other
Information in Documents Containing
Audited Financial Statements” –
Article 12, Paragraph 2, Item
(1).
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