關(guān)鍵審計(jì)事項(xiàng)和強(qiáng)調(diào)事項(xiàng)如何處理?

關(guān)鍵審計(jì)事項(xiàng),是指注冊(cè)會(huì)計(jì)師根據(jù)職業(yè)判斷認(rèn)為對(duì)當(dāng)期財(cái)務(wù)報(bào)表審計(jì)最為重要的事項(xiàng).

當(dāng)對(duì)財(cái)務(wù)報(bào)表發(fā)表無法表示意見時(shí),注冊(cè)會(huì)計(jì)師不得在審計(jì)報(bào)告中包含關(guān)鍵審計(jì)事項(xiàng)部分.

確定定關(guān)鍵審計(jì)事項(xiàng)三步:

(一)以"與治理層溝通的事項(xiàng)"為起點(diǎn)選擇關(guān)鍵審計(jì)事項(xiàng)

(二)從"與治理層溝通的事項(xiàng)"中選出"在執(zhí)行審計(jì)工作時(shí)重點(diǎn)關(guān)注過的事項(xiàng)"

(三)從"在執(zhí)行審計(jì)工作時(shí)重點(diǎn)關(guān)注過的事項(xiàng)"中選出"最為重要的事項(xiàng)",從而構(gòu)成關(guān)鍵審計(jì)事項(xiàng)

強(qiáng)調(diào)事項(xiàng)段是指審計(jì)報(bào)告中含有的一個(gè)段落,該段落提及已在財(cái)務(wù)報(bào)表中恰當(dāng)列報(bào)或披露的事項(xiàng),根據(jù)注冊(cè)會(huì)計(jì)師的職業(yè)判斷,該事項(xiàng)對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要.

在同時(shí)滿足下列條件時(shí),注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)報(bào)告中增加強(qiáng)調(diào)事項(xiàng)段:

(1)該事項(xiàng)不會(huì)導(dǎo)致注冊(cè)會(huì)計(jì)師發(fā)表非無保留意見

(2)該事項(xiàng)未被確定為在審計(jì)報(bào)告中溝通的關(guān)鍵審計(jì)事項(xiàng).

所以說關(guān)鍵審計(jì)事項(xiàng)優(yōu)于強(qiáng)調(diào)事項(xiàng)段的,當(dāng)某事項(xiàng)確認(rèn)為關(guān)鍵審計(jì)事項(xiàng),又符合強(qiáng)調(diào)事項(xiàng)段的標(biāo)準(zhǔn),我們是要在關(guān)鍵審計(jì)事項(xiàng)"部分描述該事項(xiàng),不得對(duì)該事項(xiàng)使用強(qiáng)調(diào)事項(xiàng)段.

關(guān)鍵審計(jì)事項(xiàng)和強(qiáng)調(diào)事項(xiàng)的區(qū)別有哪些?

1、作用不同強(qiáng)調(diào)事項(xiàng)段是指審計(jì)報(bào)告中含有的一個(gè)段落,該段落提及已在財(cái)務(wù)報(bào)表中恰當(dāng)列報(bào)或披露的事項(xiàng).審計(jì)事項(xiàng)按照《審計(jì)法》和《審計(jì)準(zhǔn)則》要求是指需要審核其真實(shí)性合法性效益性的每一個(gè)審計(jì)的具體內(nèi)容.

2、特點(diǎn)不同審計(jì)事項(xiàng)是根據(jù)具體審計(jì)項(xiàng)目來確定的.強(qiáng)調(diào)事項(xiàng)段根據(jù)注冊(cè)會(huì)計(jì)師的職業(yè)判斷,該事項(xiàng)對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要.

3、適用不同如果認(rèn)為有必要提醒財(cái)務(wù)報(bào)表使用者關(guān)注已在財(cái)務(wù)報(bào)表中列報(bào)或披露,且根據(jù)職業(yè)判斷認(rèn)為對(duì)財(cái)務(wù)報(bào)表使用者理解財(cái)務(wù)報(bào)表至關(guān)重要的事項(xiàng),注冊(cè)會(huì)計(jì)師在已獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)證明該事項(xiàng)在財(cái)務(wù)報(bào)表中不存在重大錯(cuò)報(bào)的條件下,應(yīng)當(dāng)在審計(jì)報(bào)告中增加強(qiáng)調(diào)事項(xiàng)段.審計(jì)事項(xiàng)通用的是固定資產(chǎn)管理情況、專項(xiàng)資金收入情況、內(nèi)部控制情況、還有些專項(xiàng)資金審計(jì)項(xiàng)目中的特殊的審計(jì)事項(xiàng).

以上整理的資料內(nèi)容,就是我們針對(duì)"關(guān)鍵審計(jì)事項(xiàng)和強(qiáng)調(diào)事項(xiàng)如何處理?"這一問題的詳細(xì)回答.首先我們要知道,關(guān)鍵審計(jì)事項(xiàng)和強(qiáng)調(diào)事項(xiàng)是兩種不同的強(qiáng)調(diào)事項(xiàng),其特點(diǎn)和適用范圍都會(huì)有所差異.在此,小編還介紹了關(guān)鍵審計(jì)事項(xiàng)和強(qiáng)調(diào)事項(xiàng)的區(qū)別.