譯者：集團審計是P7必考的必選題目，而且考的內(nèi)容都比較重量級，比如：業(yè)務(wù)風(fēng)險（BR），重大錯報風(fēng)險（RMM）,對一兩個財務(wù)事項的審計程序，初次審計考慮事項，職業(yè)道德和專業(yè)話題等。

本文是對一篇最近的考官文章(原版英文6頁)的改編翻譯，并梳理成七個步驟，看起來一目了然(為了更直觀表達部分簡化處理)。這是篇比較全面講集團審計的文章，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個問題：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.合伙人每年評估事務(wù)所是否有執(zhí)行該集團審計的專業(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.集團審計師必須（和子公司審計師）在需要判斷的領(lǐng)域形成一致意見。集團審計師需復(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)兩個審計意見Group audit opinion on FSs of PARENT company&of GROUP.集團審計師提供兩個審計意見：母公司財報和集團合并報表。

5)在集團審計報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.因為這會削弱審計意見的公信力并有推卸責(zé)任之嫌。

2計劃Planning

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

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

2)Review the more significant parts of the component auditor’s working papers復(fù)核子公司審計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向子公司審計師了解子公司財報出現(xiàn)重大錯報的可能性。

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

5)Observe final clearance meetings btwn the component auditor&the mgt of the company.在場觀察子公司審計師子和公司管理層的審計總結(jié)會議（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.集團審計向子公司審計師搜集已知的關(guān)聯(lián)方，然后向所有子公司審計師分發(fā)整理過的完整客戶集團關(guān)聯(lián)方信息。（注：關(guān)聯(lián)交易是會計舞弊或錯報的重要來源。大家有機會看到一些集團公司密密麻麻錯綜復(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師確定（圖右上角）--子公司財報層面的重要性。

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

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.集團審計師為減低累積錯報金額超過集團財報重要性的風(fēng)險，會把子公司財報重要性設(shè)得遠遠低于集團財報重要性。

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：四份報表，一個集團=一個母公司+一個盈利的子公司+一個虧損的子公司。如果子公司1由另外的事務(wù)所審計并采用了一樣的重要性標(biāo)準。對子公司1來說并不重要的一個未調(diào)整錯報$60k（即無保留意見），對集團則是重要的（即要出具保留意見）。（注：最近一道題是1509Q5子公司報表出現(xiàn)重大錯報，出具保留意見；但該錯報對集團則不重大，集團財報仍然是無保留意見）。

4審計師之間的溝通Communication btwn Auditors

集團審計師和子公司審計師之間的雙向溝通，主要內(nèi)容包括：重要性水平Materiality,合并報表格式Format of consolidation package,期限D(zhuǎn)eadlines&聯(lián)系細節(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已認定的重大風(fēng)險

•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.商譽減值測試方法。對會計估計（參考IAS8）的審計具有主觀性，要保證集團審計師優(yōu)選的方法貫徹到每個子公司。

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子公司財報重大錯報風(fēng)險，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所有集團內(nèi)交易，期末余額和未實現(xiàn)利潤。（注：集團審計師看到的集團報表經(jīng)過合并抵銷分錄，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

•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

5合并審計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）合并就考這些常見問題，請記牢了：

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Recognition of impairment of purchased positive G/W

5)公允價值Determination of FVs used on Acquisition

6)計算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.這是個燒腦的英語表達，前面下劃線是主語（用來驗證大集團財報合并調(diào)整完整性和準確性最可靠的證據(jù)），后面下劃線部分是賓語（看客戶的會計系統(tǒng)是否能充分標(biāo)識出集團內(nèi)的交易）。簡單粗暴地說：合并報表審計最怕漏掉集團內(nèi)交易！

The process is highly substantive in nature&will probably include these tests of detail:常用實質(zhì)性測試（細節(jié)）程序（譯者注：下列程序中間和末尾的數(shù)字分別對應(yīng)上文的8個主要問題）：

1)Line-by-line agreement of all items from audited component FSs(or consolidation packages submitted to head office)to the consolidation schedules（1）依照合并項目清單，逐行核對子公司項目（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）抽檢已知的集團內(nèi)交易，確認已做抵消分錄

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

6最后財報復(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報告簽署之前，簽署集團審計意見；

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

3)It is the responsibility of Group Auditor to ensure that material events are reported.集團審計師負責(zé)所有重大事項的列報。

4)補充：在審計終結(jié)之前，有一關(guān)很重要的QC步驟，請參見201509Q5。

7報告Reporting

根據(jù)ISA600和ISA260，集團審計師負責(zé)下列報告：

1)Audit report to shareholders向股東的審計報告（就憑這個賺審計費的）；

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.給集團管理層（小）報告：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:分別給集團管理層和集團治理層（比如審計委員會）匯報的事項：

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

•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.對子公司審計師工作質(zhì)量的顧慮，這使得集團審計師糾結(jié)于要公開質(zhì)問同行的工作能力。

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

•Any suspected fraud where mgt is suspected of involvement.可疑的管理層涉及的舞弊（比如1406Q3一個財務(wù)總監(jiān)低價買了公司的一部車，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:審計問題；小報告；大舞弊；

古有曹植七步成詩，今有集團七步審計；ACCA一小證，相見就是急！

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