譯者：集團(tuán)審計(jì)是P7必考的必選題目，而且考的內(nèi)容都比較重量級(jí)，比如：業(yè)務(wù)風(fēng)險(xiǎn)（BR），重大錯(cuò)報(bào)風(fēng)險(xiǎn)（RMM）, 對(duì)一兩個(gè)財(cái)務(wù)事項(xiàng)的審計(jì)程序，初次審計(jì)考慮事項(xiàng)，職業(yè)道德和專業(yè)話題等。

本文是對(duì)一篇最近的考官文章(原版英文6頁(yè))的改編翻譯，并梳理成七個(gè)步驟，看起來(lái)一目了然(為了更直觀表達(dá)部分簡(jiǎn)化處理)。這是篇比較全面講集團(tuán)審計(jì)的文章，值得好好理解。本文內(nèi)容主要屬于ISA600范疇，Special Considerations – Audits of Group FSs (Incl. the Work of Component Auditors。

1接單Acceptance of Engagement

考慮5個(gè)問(wèn)題：1）Skill; 2) Restriction; 3)Components; 4) TWO opinions; 5) No reference

1)事務(wù)所是否有必需的專業(yè)能力Professional skills：Audit partner each year formally assesses whether it is appropriate to act as group auditor. 合伙人每年評(píng)估事務(wù)所是否有執(zhí)行該集團(tuán)審計(jì)的專業(yè)能力，否則辭職；

2)客戶（母公司）管理層是否有意限制提供信息Restriction placed by Parent company mgt on info： Resign or disclaim opinion if resignation is not legally possible. 如果是，就辭職或拒絕發(fā)表意見；

3)子公司審計(jì)師協(xié)調(diào) Component auditor: Group auditor must form their own concurring opinion on any judgmental areas; review 3P’s files, understand work done, reason for the work & conclusions from that evidence. 集團(tuán)審計(jì)師必須（和子公司審計(jì)師）在需要判斷的領(lǐng)域形成一致意見。集團(tuán)審計(jì)師需復(fù)核第三方文檔，了解所做的工作，工作的目的以及基于證據(jù)形成的結(jié)論。

注意：ISA600 doesn’t allow group auditor to wholly outsource responsibility for parts of the audit to another auditor.

4)兩個(gè)審計(jì)意見Group audit opinion on FSs of PARENT company & of GROUP. 集團(tuán)審計(jì)師提供兩個(gè)審計(jì)意見：母公司財(cái)報(bào)和集團(tuán)合并報(bào)表。

5)在集團(tuán)審計(jì)報(bào)告中不能提及他人工作 No ref to the work of any other experts or auditors which may diminish the credibility of the audit opinion & allow group auditor to ‘pass the buck’ for responsibility for part of the audit. 因?yàn)檫@會(huì)削弱審計(jì)意見的公信力并有推卸責(zé)任之嫌。

2計(jì)劃 Planning

Group auditors understand each component of the group & review FSs of each subsidiary. If a component is material, further work will be required。集團(tuán)審計(jì)師需要了解集團(tuán)的每個(gè)子公司和復(fù)核每家子公司的財(cái)報(bào)。如果有重要的子公司，要執(zhí)行額外的審計(jì)工作。

1)Discuss w/ component auditor & the mgt of the component, the biz activities that are significant to the group 向子公司審計(jì)師以及管理層了解對(duì)集團(tuán)有重大影響的子公司業(yè)務(wù)活動(dòng)。

2)Review the more significant parts of the component auditor’s working papers 復(fù)核子公司審計(jì)師工作底稿的重要部分。

3)Discuss w/ component auditor the susceptibility of company’s FSs to material error or deliberate misstatement 向子公司審計(jì)師了解子公司財(cái)報(bào)出現(xiàn)重大錯(cuò)報(bào)的可能性。

4)Review component auditor’s documentation of identified significant risks & conclusions reached 復(fù)核子公司審計(jì)師關(guān)于重大風(fēng)險(xiǎn)認(rèn)定的文檔。

5)Observe final clearance meetings btwn the component auditor & the mgt of the company. 在場(chǎng)觀察子公司審計(jì)師子和公司管理層的審計(jì)總結(jié)會(huì)議（小心最后關(guān)頭掉鏈子---漏掉關(guān)鍵信息）。

3信息收集Information repository

主要是兩個(gè)方面：1) Related Party Relationship 關(guān)聯(lián)關(guān)系；2) Materiality 重要性水平

Group auditor asks each component auditor for known related party relationships & then communicates a collated list of all related party relationships to each component auditor. 集團(tuán)審計(jì)向子公司審計(jì)師搜集已知的關(guān)聯(lián)方，然后向所有子公司審計(jì)師分發(fā)整理過(guò)的完整客戶集團(tuán)關(guān)聯(lián)方信息。（注：關(guān)聯(lián)交易是會(huì)計(jì)舞弊或錯(cuò)報(bào)的重要來(lái)源。大家有機(jī)會(huì)看到一些集團(tuán)公司密密麻麻錯(cuò)綜復(fù)雜的關(guān)聯(lián)方。。。如果不是為了“省錢”，他們何必為難自己呢？？）

只有一種情況下的重要性水平可以由子公司審計(jì)師確定（圖右上角）--子公司財(cái)報(bào)層面的重要性。

Component auditor need to communicate to group auditor a summary of all unadjusted errors in the consolidation package. 子公司審計(jì)師要向集團(tuán)審計(jì)師提供一個(gè)“未調(diào)整賬項(xiàng)”的匯總。（集團(tuán)審計(jì)師要測(cè)算所有未調(diào)整賬項(xiàng)是否超過(guò)集團(tuán)層面的重要性）

To minimise the risk of several accidental or deliberate errors in the FSs together exceeding group materiality, component materiality figures will be significantly lower than group materiality figure. 集團(tuán)審計(jì)師為減低累積錯(cuò)報(bào)金額超過(guò)集團(tuán)財(cái)報(bào)重要性的風(fēng)險(xiǎn)，會(huì)把子公司財(cái)報(bào)重要性設(shè)得遠(yuǎn)遠(yuǎn)低于集團(tuán)財(cái)報(bào)重要性。

Example: FSs materiality 10% of profit or loss for each entity & performance materiality 0.5% of profit.

If subsidiary 1 were audited by another firm using the same materiality calculation method as the parent, an unadjusted error of $60k would correctly result in an unmodified opinion on the FSs of that individual company. However, the effect of losses elsewhere in the group would mean that although this error would not be material at the component level, it would be material at the group level.

上圖特例：四份報(bào)表，一個(gè)集團(tuán)=一個(gè)母公司+一個(gè)盈利的子公司+一個(gè)虧損的子公司。如果子公司1由另外的事務(wù)所審計(jì)并采用了一樣的重要性標(biāo)準(zhǔn)。對(duì)子公司1來(lái)說(shuō)并不重要的一個(gè)未調(diào)整錯(cuò)報(bào)$60k（即無(wú)保留意見），對(duì)集團(tuán)則是重要的（即要出具保留意見）。（注：最近一道題是1509Q5 子公司報(bào)表出現(xiàn)重大錯(cuò)報(bào)，出具保留意見；但該錯(cuò)報(bào)對(duì)集團(tuán)則不重大，集團(tuán)財(cái)報(bào)仍然是無(wú)保留意見）。

4審計(jì)師之間的溝通Communication btwn Auditors

集團(tuán)審計(jì)師和子公司審計(jì)師之間的雙向溝通，主要內(nèi)容包括：重要性水平Materiality, 合并報(bào)表格式Format of consolidation package, 期限D(zhuǎn)eadlines & 聯(lián)系細(xì)節(jié)Contact等等。具體如下：

Group auditor -> Component auditor: 從上而下的溝通

•Related party relationships; 關(guān)聯(lián)方信息

•Identified significant risks, whether due to error or fraud 已認(rèn)定的重大風(fēng)險(xiǎn)

•Methodology for impairment testing of G/W. Audit of estimates is subjective & so it’s essential that the group auditor’s preferred method is used throughout the group. 商譽(yù)減值測(cè)試方法。對(duì)會(huì)計(jì)估計(jì)（參考IAS8）的審計(jì)具有主觀性，要保證集團(tuán)審計(jì)師優(yōu)選的方法貫徹到每個(gè)子公司。

Component auditor => Group auditor: 從下而上的溝通

•Known related party relationships & Related Party Transactions 已知的關(guān)聯(lián)方和關(guān)聯(lián)交易信息

•Indications of Mgt bias 管理層偏見的跡象

•Significant risks to the truth & fairness of component FSs, work done on these risks & conclusions reached 子公司財(cái)報(bào)重大錯(cuò)報(bào)風(fēng)險(xiǎn)，已執(zhí)行程序以及形成的結(jié)論

•All intra-group transactions, period end balances & allowances for unrealised profit 所有集團(tuán)內(nèi)交易，期末余額和未實(shí)現(xiàn)利潤(rùn)。（注：集團(tuán)審計(jì)師看到的集團(tuán)報(bào)表經(jīng)過(guò)合并抵銷分錄，可能不知曉所有關(guān)聯(lián)交易）

•Any observed non-trivial (compliance) failure to observe relevant laws & regulations 觀察到的違規(guī)事項(xiàng)

•All observed IC weaknesses, flagging significant weaknesses separately 觀察到的內(nèi)控缺陷

•Any known events after the reporting date. 所有已知的期后事項(xiàng)

5合并審計(jì)Audit of Consolidation process [1106Q5]

Good marks can be obtained largely by memorising the risks & responses below. Principal risks arising in the consolidation process include errors or omissions arising during（好心作者說(shuō)）合并就考這些常見問(wèn)題，請(qǐng)記牢了：

1)上傳Transcription of figures from individual FSs to consolidation workings

2)分類Classification of components (e.g. Associate, Subsidiary, JV)

3)抵銷Cancellation of intra-group trading, cancellation of intra-group balances & allowance for unrealised profit on intra-group transfers

4)商譽(yù)Recognition of impairment of purchased positive G/W

5)公允價(jià)值 Determination of FVs used on Acquisition

6)計(jì)算Arithmetical inaccuracy in the consolidation process

7)關(guān)聯(lián) Identification & disclosure of related party relationships & transactions

8)外匯Forex translation from functional currency of components to reporting currency of the group.

The most reliable evidence on completeness & accuracy of consolidation adjustments in a large group is likely to be determining whether the client’s accounting systems adequately flags transactions w/ fellow group companies. 這是個(gè)燒腦的英語(yǔ)表達(dá)，前面下劃線是主語(yǔ)（用來(lái)驗(yàn)證大集團(tuán)財(cái)報(bào)合并調(diào)整完整性和準(zhǔn)確性最可靠的證據(jù)），后面下劃線部分是賓語(yǔ)（看客戶的會(huì)計(jì)系統(tǒng)是否能充分標(biāo)識(shí)出集團(tuán)內(nèi)的交易）。簡(jiǎn)單粗暴地說(shuō)：合并報(bào)表審計(jì)最怕漏掉集團(tuán)內(nèi)交易！

The process is highly substantive in nature & will probably include these tests of detail: 常用實(shí)質(zhì)性測(cè)試（細(xì)節(jié)）程序（譯者注：下列程序中間和末尾的數(shù)字分別對(duì)應(yīng)上文的8個(gè)主要問(wèn)題）：

1)Line-by-line agreement of all items from audited component FSs (or consolidation packages submitted to head office) to the consolidation schedules（1）依照合并項(xiàng)目清單，逐行核對(duì)子公司項(xiàng)目（夠拼的）

2)Detailed discussion w/ mgt on the reason for classification of each component（2）向客戶管理層詳細(xì)了解劃分子公司的原因；（擔(dān)心有貓膩）

3)Sample testing of known intra-group transactions to ensure elimination in the client’s consolidation（3）抽檢已知的集團(tuán)內(nèi)交易，確認(rèn)已做抵消分錄

4)Recalculation (6) of all significant workings, such as G/W (4)(5), NCI & forex translation (8). 重新計(jì)算主要事項(xiàng)，比如商譽(yù)，NCI,外匯業(yè)務(wù)。

6最后財(cái)報(bào)復(fù)核Final review of FSs

1)Group audit opinion may be signed on or after the audit opinions on material components are signed. 不要在重要的子公司審計(jì)報(bào)告簽署之前，簽署集團(tuán)審計(jì)意見；

2)Auditor of significant components gives an update on events to group engagement partner immediately BEFORE group audit opinion is signed. 在集團(tuán)審計(jì)合伙人簽署集團(tuán)審計(jì)意見之前，重要子公司的審計(jì)師要及時(shí)更新有關(guān)期后事項(xiàng)（注：期后事項(xiàng)意味著不同的審計(jì)責(zé)任，大家應(yīng)該懂的。。。）

3)It is the responsibility of Group Auditor to ensure that material events are reported. 集團(tuán)審計(jì)師負(fù)責(zé)所有重大事項(xiàng)的列報(bào)。

4)補(bǔ)充：在審計(jì)終結(jié)之前，有一關(guān)很重要的QC步驟，請(qǐng)參見201509Q5。

7報(bào)告Reporting

根據(jù)ISA600和ISA260，集團(tuán)審計(jì)師負(fù)責(zé)下列報(bào)告：

1)Audit report to shareholders 向股東的審計(jì)報(bào)告（就憑這個(gè)賺審計(jì)費(fèi)的）；

2)Report to those charged w/ governance (‘mgt letter’), 給治理層的管理建議書；

3)Report to Mgt on any concerns about possible fraud, any restrictions on info made available by component mgt & quality of work performed by any component auditor. 給集團(tuán)管理層（小）報(bào)告：可能存在的舞弊，子公司管理層施加的信息限制，子公司審計(jì)師的工作質(zhì)量等。

4)Report on a group-wide basis to group mgt & separately to those charged w/ governance at a group level, such as Audit Committee of the board: 分別給集團(tuán)管理層和集團(tuán)治理層（比如審計(jì)委員會(huì)）匯報(bào)的事項(xiàng)：

•An overview of the audit approach insofar as it affects component auditors子公司審計(jì)師做法；

•Any doubts about the quality of work by Component auditor, giving the group auditor a potentially awkward need to publicly question the skills of a fellow prof. 對(duì)子公司審計(jì)師工作質(zhì)量的顧慮，這使得集團(tuán)審計(jì)師糾結(jié)于要公開質(zhì)問(wèn)同行的工作能力。

•Any limitations on audit scope anywhere w/in the group 審計(jì)范圍受限的情況；

•Any suspected fraud where mgt is suspected of involvement. 可疑的管理層涉及的舞弊（比如1406Q3一個(gè)財(cái)務(wù)總監(jiān)低價(jià)買了公司的一部車，但遲遲不付款。。。）

8Summary總結(jié)

1.Acceptance: 1) Skill; 2) Restriction 3) Component; 4) TWO opinions-Group & Parent; 5) No ref

2.Planning – What if a component company is judged to be material?

3.Information: Materiality; Related Party Relationship;

4.Mutual Communications between auditors；

5.Consolidation Process: 8 issues + 4 Procedures

6.Final: Components => Group; Date: On or after components; Sole responsibilities of Group FS opinion

7.Reporting: 1) Audit Report; 2) Mgt letter; 3) Audit Com:審計(jì)問(wèn)題；小報(bào)告；大舞弊；

古有曹植七步成詩(shī)，今有集團(tuán)七步審計(jì)；ACCA一小證，相見就是急！

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