审计报告范例7（中英文对照）

2007年6月18日 14:09:49

  来源：高级审计实务

EXAMPLE 7——DISAGREEMENT ARISING FROM DEPARTURE FROM ACCOUTING STANDARDS AND EXPLANATORY PARAGAPH DEALING WITH A FUNDMENTAL UNCERTAINTY

AUDITORS’ REPORT

TO THE SHAREHOLDERS OF XYZ LIMITED

(incorporated in Hong Kong with limited liability)

We have audit the financial statements on pages…to…which have been prepared in accordance with accounting principles generally accepted in HONG KONG，other than as set out below.

Respective responsibilities of directors and auditors

The Companies Ordinance requires the directors to prepare financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently.

It is our responsibility to form an independent opinion, based on our audit, on those statements and to report our opinion to you.

Basis of opinion

We conducted our audit in accordance with Statements of Auditing Standards issued by the HONG KONG Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the company’s circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion.    

Fundamental uncertainty

In forming our opinion, we have considered the adequacy of the disclosures made in the financial statements concerning the possible outcome of negotiations for additional financial being made available to replace an existing loan of $X which is repayable on 30 June 19…The financial statements have been prepared on a going concern basis, the validity of which depends upon future funding being available. The financial statements do not include any adjustments that would result from a failure to obtain such funding. Details of the circumstances relating to this fundamental uncertainty are described in note…we consider that appropriate estimates and disclosures have been made and our opinion is not qualified in this respect.

Qualified opinion arising from disagreement about accounting treatment

The company leases plant and equipment which have been accounted for in the financial statements as operating leases. In our opinion, these leases should be accounted for as financial leases as required by HKSA Statement 2.114 “Accounting for leases and hire purchase contracts”(SSAP 14). If this accounting treatment were followed, the fixed assets held under financial leases and the financial leases obligations would be reflected in the company’s balance sheet at 31 December 19..at $X and $Y respectively and the profit before taxation for the year would have been reduced by $Z. the financial statements do not include an explanation for this departure from an applicable accounting standard.

Except for the failure to account for the leases referred to above as required by SSAP 14, in our opinion the financial statements give a true and fair view, in all material respects, of the state of the company’s affairs as at 31 December 19..and of its profit[loss] and cash flows for the year then ended and have been properly prepared in accordance with the Companies Ordinance.

ABC & Co

Certified public Accountants

Date                               Address

审计报告范例7—不同意背离会计准则和处理重大不确定事项的说明段

审计师的报告

    致XYZ公司的股东

  （承担有限责任的香港股份公司）

我们审计了…页至…页的财务报告该财务报表，除下文提出的以外，这些报表是依据了香港公认会计原则编制的。

董事会和审计师各自的责任

公司法要求董事会编制的财务报告表达真是公允的意见。真实公允编制财务报告要选择恰当的会计政策，并以一贯性原则为基础。

经过我们的审计，对那些报表形成一个独立的审计意见，并将审计意见报告给您是我们的职责。

意见的基础

除我们的工作范围受到了如下文所述的限制外，我们的审计是依据香港会计师公告发布的审计准则公告进行的。

一个审计应包括以测试为基础的，对财务报告的数据和披露的有关证据的检查；它也包括对董事会在编制财务报表时做出的重要估计和判断进行的评估；还应包括是否针对公司状况采用了恰当的会计政策并一贯应用，以及解释是否充分的评价。

我们计划并实施我们的审计工作，以获得所有我们认为必要的信息资料和说明，这些资料和说明为我们合理确信财务报表避免重大错报提供了充分恰当的证据。在形成审计意见时，我们也评价了财务报表的信息披露的充分性。我们相信，我们的审计为我们的审计意见提供了合理的基础。

重大不确定事项

在形成我们的意见过程中，我们已经考虑了财务报表中关于为替代至19××年6月30日到期的$X贷款而进行的追加融资谈判结果所做出披露的充分性。财务报表是以持续经营为基础编制的，其有效性取决于能否取得未来的资金。在财务报表中没有包括未能取得上述资金而做出任何调整事宜。与这一基本不确定因素相关情况的细节在注释中已加以说明。我们认为，已经做出了充分的估价和披露，在这方面我们的意见是无保留的。

因不同意会计处理而发表的保留意见

公司已经在财务报表里说明，租赁的工厂和设备是被当作一种经营性租赁。我们认为，依据香港会计师公会发布的2.114“租赁和分期付款合约”（SSAP14）会计的要求，这些租赁应视为“融资租赁”。如果，遵循了这个会计处理，由于融资租赁所拥有的固定资产以及财务租赁和财务契约负债将分别在19××年12月31日资产负债表反映为$X和$Y，当年利润将减少$Z。该财务报表对于这个对公认会计原则上的背离没有做出解释。

出去没有根据SSAP14的要求处理租赁外，我们认为，财务报表在所有重大方面，真是公允地反映了公司和集团19××年12月31日的财务状况，以及集团当年的利润（亏损）、现金流量情况，并依据公司法正确编制了财务报表。

ABC公司

注册会计师

日期                            地址