备战新审计报告准则——以罗尔斯·罗伊斯发动机集团审计报告为例浅析审计关键事项段的撰写

To Prepare for New Audit Report Criterion:a Case Study of the Audit Report of Roll Royce Holdings PLC as to Writing Audit Key Event Sections

2016年12月中国注册会计师协会颁布了《中国注册会计师审计准则第1504号——在审计报告中沟通关键审计事项》等12项准则(新报告准则),宣告了我国的审计报告改革。如何将本次改革审计报告中的关键审计事项段表达清楚,提高审计报告的质量?最早开始审计报告改革的英国从2012年以来经过了两个完整的会计年度,积累了宝贵的经验。其中,毕马威会计师事务所在审计英国著名的发动机公司罗尔斯·罗伊斯发动机集团(Roll Royce Holdings PLC)2013年度财务报表时,尝试了采用长式审计报告,并在接下来的两个会计年度里,进一步进行了改进与细化,对审计报告,尤其是对审计关键事项部分的撰写,作出了初步的探索。

In December,2016,China Association of Certified Public Accountants issued the China Certified Public Accountant Auditing Standards No. 1504-to Communicate Key Audit Matters in Audit Reports and other 12 criteria（new reporting standards）,which declared China＇s audit report reform. How can the key audit items in this reform be made clear to improve the quality of audit reports？ UK,the first country to start an audit report reform,has been through two full fiscal years since 2012 and has accumulated valuable experience. Among the many cases,KPMG tried to use a long audit report in auditing the 2013 annual financial statements of the famous British engine company Rolls Royce Roll Group. And in the next two accounting years,KPMG further improved and refined the audit. It made a preliminary exploration of audit reports,especially in writing the audit of key event sections.