a3-1審計(jì)報(bào)告范例

1、1索引號(hào)：A31目錄審計(jì)報(bào)告范例..............................................3一、標(biāo)準(zhǔn)審計(jì)報(bào)告參考格式..................................3參考格式1：對(duì)按照企業(yè)會(huì)計(jì)準(zhǔn)則編制的財(cái)務(wù)報(bào)表出具的審計(jì)報(bào)告3參考格式2：對(duì)按照企業(yè)會(huì)計(jì)準(zhǔn)則編制的合并財(cái)務(wù)報(bào)表出具的審計(jì)報(bào)告.................................................

2、.....5二、非無保留意見的審計(jì)報(bào)告的參考格式......................7參考格式1：由于財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)而發(fā)表保留意見的審計(jì)報(bào)告........................................................7參考格式2：由于財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)而發(fā)表否定意見的審計(jì)報(bào)告.......................................................1

3、0參考格式3：由于注冊(cè)會(huì)計(jì)師無法獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)而發(fā)表保留意見的審計(jì)報(bào)告.....................................13參考格式4：由于注冊(cè)會(huì)計(jì)師無法針對(duì)財(cái)務(wù)報(bào)表多個(gè)要素獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)而發(fā)表無法表示意見的審計(jì)報(bào)告...........16三、帶強(qiáng)調(diào)事項(xiàng)段的保留意見的審計(jì)報(bào)告的參考格式...........18四、針對(duì)持續(xù)經(jīng)營(yíng)問題出具的非標(biāo)準(zhǔn)審計(jì)報(bào)告相關(guān)事項(xiàng)參考格式.21（一）運(yùn)用持續(xù)經(jīng)營(yíng)假

4、設(shè)是適當(dāng)?shù)模嬖谥卮蟛淮_定性...........211.重大不確定性披露充分時(shí)的審計(jì)報(bào)告...........................................213影響或可能的影響是重大的，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在導(dǎo)致非無保留意見事項(xiàng)段中同時(shí)提及本期數(shù)據(jù)和對(duì)應(yīng)數(shù)據(jù)。..................................43參考格式2：針對(duì)上期財(cái)務(wù)報(bào)表發(fā)表了保留意見、無法表示意見或否定意見，且導(dǎo)致非無保留意見的事

5、項(xiàng)仍未解決，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)對(duì)本期財(cái)務(wù)報(bào)表發(fā)表非無保留意見。未解決事項(xiàng)對(duì)本期數(shù)據(jù)的影響或可能的影響不重大，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)說明，由于未解決事項(xiàng)對(duì)本期數(shù)據(jù)和對(duì)應(yīng)數(shù)據(jù)之間可比性的影響或可能的影響，因此發(fā)表了非無保留意見。......................................................................46參考格式3：如果上期財(cái)務(wù)報(bào)表已由前任注冊(cè)會(huì)計(jì)師審計(jì)，注冊(cè)會(huì)計(jì)師在審計(jì)報(bào)告中可以提及前