Audit financiar IV

ISA 700 FORMULAREA UNEI OPINII I RAPORTAREA CU PRIVIRE LA. SITUAIILE FINANCIARE
http://www.ifac.org/sites/default/files/downloads/a036-2010-iaasb-handbook-isa-700.pdf

ISA 705 MODIFICARI ALE OPINIEI RAPORTULUI AUDITORULUI INDEPENDENT

http://www.ifac.org/sites/default/files/downloads/a037-2010-iaasb-handbook-isa-705.pdf

ISA 706 PARAGRAFELE DE OBSERVAII I PARAGRAFELE EXPLICATIVE DIN RAPORTUL AUDITORULUI

INDEPENDENT

http://www.ifac.org/sites/default/files/downloads/a038-2010-iaasb-handbook-isa-706.pdf

 Sa formuleze o opinie asupra situatiilor

financiare, bazata pe probele de audit obtinute
Sa exprime clar acea opinie intr-un raport scris
care sa contina si baza pentru exprimarea acelei
opinii.

NEMODIFICATA

MODIFICATA

 Toate situatiile financiare sunt incluse

Toate standardele, ghidurile si Codul de Etica a
fost respectat
Au fost stranse suficiente probe
Contabilitatea clientului a respectat toate
prevederile GAAP&IFRS

 Opinia nemodificata poate fi de doua tipuri: opinie

nemodificata standard sau opinie nemodificata cu
paragraf explicativ

Motivele care duc la existenta unui paragraf explicativ:

Schimbari ale politicilor contabile
Indoieli privind continuitatea activitatii
Exceptii care au dus la neaplicarea GAAP&IFRS
Sublinierea unui aspect important
Explicatii privind auditori anteriori
- nicio referinta la subcontractanti
- referinta legata de subcontractanti (paragraf introductiv)
- opinie calificata sau refuz de imposibilitatea exprimarii opiniei

INDEPENDENT AUDITORS REPORT

[Appropriate Addressee]

Report on the Financial Statements

We have audited the accompanying financial statements of ABC Company, which comprise the statement of financial position as at
December 31, 20XX, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the
year then ended, and a summary of significant accounting policies and other explanatory information. However, we did not audit the
financial statements of Steward Pane and Lightning, a consolidated subsidiary in which the Company had an equity interest of 84%.
Those statements were audited by other auditors whose report has been furnished to us and our opinion, insofar as it relates to the
amounts included for Steward Pane and Lightning is based solely on the report of the other auditors.
Management is responsible for the preparation and fair presentation of these financial statements in accordance with International
Financial Reporting Standards, and for such internal control as management determines is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.
Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from
material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material
misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of
accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements present fairly, in all material respects, (or give a true and fair view of) the financial position of
ABC Company as at December 31, 20XX, and (of) its financial performance and its cash flows for the year then ended in accordance
with International Financial Reporting Standards.
Report on Other Legal and Regulatory Requirements
*Form and content of this section of the auditors report will vary depending on the nature
of the auditors other reporting responsibilities.+
[Auditors signature]
[Date of the auditors report]
[Auditors address]

Opinia modificata se impune atunci cand:

(i) Pe baza dovezilor de audit obinute, auditorul
concluzioneaz c situaiile financiare, luate ca
un ntreg, conin denaturri semnificative;
(ii) Auditorul nu poate obine suficiente i
adecvate probe de audit pentru a concluziona
c situaiile financiare, luate ca un ntreg, nu
conin denaturri semnificative;

 La ce se refera denaturarile semnificative?

Gradul de adecvare a politicilor contabile selectate
Modul de aplicare a politicilor contabile selectate

Gradul de adecvare a informaiilor prezentate

n situaiile financiare
Denaturarile semnificative pot avea un caracter persistent sau
nu in sensul ca efectele acestora sunt, in opinia auditorului,
permanente;

 De ce si care sunt circumstantele in care

auditorul nu poate obtine probe de audit
relevante si suficiente?
Situaii care nu pot fi controlate de entitate
Situaii legate de natura i momentul
efecturii lucrrilor de ctre auditor
Limite impuse de conducere

 Opinia cu rezerve (Qualified opinion)

(a) chiar dac sunt obinute probe suficiente i adecvate, se ajunge la concluzia c
denaturrile, individuale sau totale, sunt semnificative, dar nu persistente n situaiile
financiare; sau

(b) cu toate c nu poate obine probe suficiente i adecvate pe care s-i bazeze
opinia, auditorul concluzioneaz c eventualele efecte ale denaturrilor semnificative
asupra situaiilor financiare, dac este cazul, pot fi semnificative dar nu persistente.

Opinia advers (Adverse opinion): atunci cnd auditorul, dup ce a obinut probe
de audit suficiente i adecvate, concluzioneaz c denaturrile, individuale sau
totale, sunt att semnificative ct i persistente pentru situaiile financiare

Imposibilitatea exprimrii unei opinii (Disclaimer of opinion): imposibilitatea de a

obine probe de audit suficiente i adecvate ca baz pentru opinie; atunci cnd
auditorul concluzioneaz c eventualele efecte ale denaturrilor neidentificate
asupra situaiilor financiare, dac este cazul, pot fi att semnificative ct i
persistente.

Example 1: An auditors report containing a qualified opinion

due to a material misstatement of the financial statements.
Example 2: An auditors report containing an adverse opinion
due to a material misstatement of the financial statements.(tbr)
Example 3: An auditors report containing a qualified opinion
due to the auditors inability to obtain sufficient appropriate
audit evidence. (tbr)
Example 4: An auditors report containing a disclaimer of
opinion due to the auditors inability to obtain sufficient
appropriate audit evidence about a single element of the
financial statements. (tbr)
Example 5: An auditors report containing a disclaimer of
opinion due to the auditors inability to obtain sufficient
appropriate audit evidence about multiple elements of the
financial statements. (tbr)

INDEPENDENT AUDITORS REPORT

[Appropriate Addressee]

Report on the Financial Statements

We have audited the accompanying financial statements of ABC Company, which comprise the statement of financial position as at December 31, 20X1, and
the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and a summary of significant
accounting policies and other explanatory information.
Managements Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these
financial statements in accordance with International Financial Reporting Standards, and for such internal control as management determines is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International
Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free
from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and
fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used
and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.
Basis for Qualified Opinion
The companys inventories are carried in the statement of financial position at xxx. Management has not stated the inventories at the lower of cost and net
realizable value but has stated them solely at cost, which constitutes a departure from International Financial Reporting Standards. The companys records
indicate that had management stated the inventories at the lower of cost and net realizable value, an amount of xxx would have been required to write the
inventories down to their net realizable value. Accordingly, cost of sales would have been increased by xxx, and income tax, net income and shareholders
equity would have been reduced by xxx, xxx and xxx, respectively.
Qualified Opinion
In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all
material respects, (or give a true and fair view of) the financial position of ABC Company as at December 31, 20X1, and (of) its financial performance and its
cash flows for the year then ended in accordance with International Financial Reporting Standards.
Report on Other Legal and Regulatory Requirements
*Form and content of this section of the auditors report will vary depending on the
nature of the auditors other reporting responsibilities.+
[Auditors signature]
[Date of the auditors report]
[Auditors address]

Titlul raportului
Cui se adreseaza raportul
Paragraf introductiv
Paragraful privind activitatea de audit
Baza opiniei (daca este opinie modificata)
Paragraful de opinie
Paragraful explicativ (daca este cazul)
Numele, semnatura, stampila auditorului
Data raportului de audit

McClellan Masini SH, un client de audit, si-a

schimbat recent metoda de amortizare de la cea
liniara, la cea degresiva. Efectul schimbarii
asupra veniturilor din anul curent nu este
semnificativ dar, in anii viitori, suspectati ca acest
lucru se va schimba. Schimbarea politicii de
amortizare este adecvat dezvaluita in note.

Ati descoperit ca Janssen Technology Solutions exclude

consecvent situatia fluxurilor de trezorerie din setul
situatiilor financiare anuale. Motivul lor este, dupa cum
v-a fost explicat, ca aceasta situatie ii deruteaza pe
utilizatori asa ca prefera sa o excluda

Auditorul intern al companiei PharmaPlant pe care o

auditati nu va permite sa confirmati veniturile din vanzari
provenite de la clienti. Aceste venituri sunt semnificative
in relatie cu situatiile financiare ale companiei. Nu se pot
utiliza proceduri alternative pentru verificarea externa a
veniturilor

Lucrati ca auditor pentru una dintre firmele BIG FOUR.

Se decide, datorita volumului mare de lucru sa se
externalizeze 30% din volumul unei misiuni de audit catre
o firma de productie si distributie materiale de arta.
Dupa o intensa revizuire a foilor de lucru realizate de
catre firma contractata, sunteti convinsi ca au realizat
auditul dupa toate normele si prevederile in vigoare.
Totusi, ezitati sa va asumati raspunderea pentru partea
auditata de ei. Nu s-au descoperit denaturari
semnificative si s-au colectat probe suficiente si
relevante