1、审计学第14章 完成审计工作与审计报告宁波大红鹰学院 经管学院 刘俊民 教授 CIA Contents一二审计报告的意义、作用和种类四三 期初余额审计复核期后事项与或有事项评价审计结果五审计报告的内容和审计意见的类型编制审计报告的步骤和要求六Company Logo一、v完成审计工作是注册会计师在执行了对各项交易及账户余额的测试后，编制与签发审计报告前进行的综合测试工作，是财务报告审计的最后阶段。Company Logov完成审计工作的主要内容包括v期初余额审计v复核期后事项与或有损失v取得被审计单位管理层与律师声明书v评价审计结果v复核审计工作底稿v确定审计意见v与被审计单位沟通v提出审计报
2、告v第一节 期初余额审计v对财务报表审计时，一般无须专门对期初余额发表审计意见。但应当实施适当的审计程序，充分考虑相关审计结论对所审计财务报表发表审计意见的影响。v1.一般无须专门对期初余额发表审计意见；v2.但要对期初余额进行适当审计，因为它是本期财务报表的基础；v3.要充分考虑期初余额审计形成的结论，对所审计财务报表的影响。v一、期初余额审计的含义v二、期初余额的审计v第二节 复核期后事项与 或有事项v一、复核期后事项v二、复核或有事项v三、被审计单位管理层声明与律师的询问函v第三节 评价审计结果v一、评价审计证据是否足以支持审计结论v二、复核财务报表反映的公允性v三、撰写审计结论，形成审
3、计意见检验检疫证单的法律效用v四、签发审计报告前对审计工作底稿的最终复核v第四节审计报告的意义、 作用和种类一、审计报告的意义v二、审计报告的作用v三、审计报告的种类v第五节审计报告的内容和 审计意见的类型v一、审计意见的形成v二、审计报告的格式和内容审计报告标准审计报告非标准审计报告 带强调事项段和其他事项段的保留意见审计报告非无保留意见审计报告保留意见审计报告否定意见审计报告无法表示意见审计报告v三、标准审计报告v四、非标准审计报告财务报表存在重大错报无法获取充分、适当的审计证据否定意见的审计报告保留意见的审计报告无法表示意见的审计报告重大但不具有广泛性重大且具有广泛性重大且具有广泛性三、
4、检验检疫证单结构和语言第六节编制审计报告的 步骤和要求v一、编制审计报告的步骤v二、编制审计报告的要求v第七节 管理建议书Company LogoCompany LogoCompany LogoCompany LogoCompany Logo三、课程成绩v本课程的最终成绩由两部分组成：1.平时成绩（%）：根据出勤情况和作业完成情况确定。2.期末考试成绩（%）Company Logo四、参考书1、Company LogoCompany Logo五、参考资料网站Company LogoCompany LogoCompany LogoCompany LogoCompany LogoCompany L
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