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ACCA AA发表合格和不合格审计意见

文章来源：ACCA全球官网

发布时间：2021-09-27 14:32

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Application of ISA 701 when a Qualified or Adverse Opinion is issued

ISA 705(Revised),Modifications to the Opinion in the Independent Auditor’s Report outlines the requirements when the auditor concludes that the audit opinion should be modified.ISA 705(Revised)requires that the auditor includes a Basis for Qualified/Adverse Opinion section in the auditor’s report.When the auditor expresses a qualified or adverse opinion,the requirement to communicate other KAM is still relevant and hence will still apply.

When the auditor issues an adverse opinion it means that the financial statements do not give a true and fair view(or present fairly)because the auditor has concluded that misstatements,individually and in aggregate,are both material and pervasive to the financial statements.

Depending on the significance of the matter(s)which has resulted in the auditor expressing an adverse audit opinion,the auditor might determine that no other matters are KAM.In this situation,the auditor will deal with the matter(s)in accordance with applicable ISAs and include a reference to the Basis for Qualified/Adverse Opinion or the Material Uncertainty Related to Going Concern section(s)in the KAM section of the report as illustrated below.【点击免费下载>>>更多ACCA学习相关资料】

Example–Qualified‘except for’opinion issued but no key audit matters

The audit of Turquoise Industries Co has been completed and the auditor discovered a material amount of research expenditure which had been capitalised as an intangible asset in contravention of IAS 38®Intangible Assets.The finance director refused to derecognise the research expenditure as an intangible asset and include it in profit or loss and the auditor therefore issued a qualified‘except for’opinion on the basis of disagreement with the entity’s accounting treatment for research expenditure.

The auditor has concluded that there are no KAM which require to be communicated in the audit report.The KAM section of the report will therefore be as follows:

Key audit matters

Except for the matter described in the Basis for Qualified Opinion section,we have determined that there are no key audit matters to communicate in our report.

When the auditor has expressed an adverse opinion on the financial statements and communicates KAM,it is important that the descriptions of such KAM do not imply that the financial statements as a whole are more credible in light of the adverse opinion.

Disclaimer of Opinion issued

A disclaimer of opinion is issued when the auditor is unable to form an opinion on the financial statements.ISA 705 states that when the auditor expresses a disclaimer of opinion then the auditor’s report should not include a KAM section.

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