国际审计与鉴证准则理事会审计报告模式变革特征及启示

Characteristics and Enlightenment on Innovation of IAASB's Auditing Report Mode

为了提高审计报告的沟通价值,为决策提供更多信息,一些国际机构开始探索审计报告模式变革,国际审计与鉴证准则理事会在2015年发布了新的审计报告系列准则。新审计报告准则虽然保留了通过/失败模式,但要求在审计报告中沟通"关键审计事项",增加对"其他信息"的评价,关注持续经营假设并报告评价结果,并且调整了审计报告的段落结构,明晰了一些专业术语的表达。在详细解析国际审计报告准则内容变化的基础上,总结了国际审计报告变革的特征,并对国际审计报告变革可能带来的问题进行了深度剖析,以为中国审计报告相关准则的变革提供借鉴之处。

In order to improve the communication value of audit report and provide more information for decision making,some international organizations explore the reform of audit report mode,and International Auditing and Assurance Standards Board developed the innovation of audit report,and issued new and revised audit reporting standards and related conforming amendments in 2015.The new audit reporting standards,although retaining the pass/fail mode,require the auditor to communicate＂key audit matters＂,add other information＇s appraisal in the auditor＇s report,focus on going concern and report the appraising result.In addition,the structure of audit report is adjusted and some terms are clarified.This paper explains these above changes,summarizes the characteristics of International Auditing Reports well as the possible consequences caused by those changes in order to provide some references for innovation of China＇s audit report standards.