财務報表的Compile、Review和Audit

When CPAs prepare or assist in preparing financial statements, they are required under professional standards to issue a report on those financial statements. This report can be one of three types: Audit report, Review report, Compilation report.

注冊會計師在編制或協助編制财務報表時，需要依據專業标準出具有關财務報表的報告，報告分為三類，即審計報告、審閱報告、彙編報告。

The type of report is determined by mutual agreement between the client and the CPA. This determination usually depends on many factors, such as the needs of the client, needs of creditors or investors, the size and complexity of the business, and other factors. Securities laws require all publicly held enterprises to provide annual audited financial statements, while privately held companies often opt for reviewed or compiled statements. Or, credit agreements with lenders may require audited statements, even for private companies.

具體出具哪種報告由客戶與注冊會計師共同商定，一般會考慮客戶需求、債權人或投資人需求、業務規模和複雜性等因素。證券法律規定，所有公衆公司須提供經審計的年度财務報表，而私人公司通常選擇提供經審閱或彙編的财務報表。甚至，信貸協定可能會要求私人公司提供經審計的财務報表。

Compiled Financial Statements represent the most basic level of service CPAs provide with respect to financial statements. In a compilation, the CPA must comply with certain basic requirements of professional standards, such as having a knowledge of the client's industry and applicable accounting principles, having a clear understanding with the client as to the services to be provided, and reading the financial statements to determine whether there are any obvious departures from generally accepted accounting principles (or, in some cases, another comprehensive basis of accounting used by the entity). It may be necessary for the CPA to perform "other accounting services" - such as creating your general ledger, or assisting you with adjusting entries for your books - before the financial statements can be prepared. Upon completion, a report on the financial statements is issued that states a compilation was performed in accordance with AICPA professional standards, but no assurance is expressed that the statements are in conformity with generally accepted accounting principles. This is known as the expression of "no assurance." Compiled financial statements are often prepared for privately held entities that do not need a higher level of assurance expressed by the CPA.

彙編财務報表是注冊會計師針對财務報表提供的一項最基本服務。注冊會計師在彙編時必須遵守專業标準的某些基本要求，比如，對客戶所處行業及适用的會計準則有一定了解，與客戶就拟提供的服務明确達成一緻，翻閱财務報表确定是否存在明顯違反一般公認會計準則（或，在某些情況下，該公司使用的其他會計綜合基礎）之處。此外，注冊會計師可能需要在編制财務報表前提供其他會計服務，比如，建立總分類賬，或協助調整賬簿條目。全部完成後，由注冊會計師出具一份有關财務報表的報告，說明已按照AICPA專業标準進行彙編，但不保證财務報表符合一般公認會計準則，這就是“無保證”。通常情況下，該等财務報表是針對私人公司編制的，因為私人公司無需注冊會計師較高水準的保證。

Reviewed Statements require that the CPA perform inquiry and analytical procedures in addition to the procedures described above for a compilation. Upon completion, a report is issued stating that a review has been performed in accordance with AICPA professional standards, that a review is less in scope than an audit, and that the CPA did not become aware of any material modifications that should be made in order for the statements to be in conformity with generally accepted accounting principles, or if applicable, another comprehensive basis of accounting. This is known as the expression of "limited assurance." Reviewed financial statements are often prepared for entities that have bank loans, outside investors, or trade creditors, but those third parties do not require audited statements.

就經審閱的财務報表而言，除了上述彙編涉及的程式外，注冊會計師還需要執行查詢和分析程式，之後會出具一份報告，說明已按照AICPA專業标準進行審閱，審閱範圍比審計範圍小，注冊會計師未獲悉需要進行任何重大修改以使财務報表符合一般公認會計準則或其他會計綜合基礎（如适用），這就是“有限保證”。通常情況下，該等财務報表是針對涉及銀行貸款、外部投資人或貿易債權人的企業編制的，前提是該等第三方未要求提供經審計的财務報表。

Audited Financial Statements are the product of a CPA's highest level of assurance services. In an audit, the CPA performs all of the steps indicated above regarding compiled or reviewed statements, but also performs verification and substantiation procedures. These verification and substantiation procedures may include direct correspondence with creditors or debtors to verify details of amounts owed, physical inspection of inventories or investment securities, inspection of minutes and contracts, and other similar steps. Also, the CPA gains a knowledge and understanding of the entity's system of internal control. When the audit is completed, the CPA's standard audit report states that an audit was performed in accordance with generally accepted auditing standards, and expresses an opinion that the financial statements present fairly the entity's financial position and results of operations. This is known as the expression of "positive assurance."

經審計的财務報表屬于注冊會計師提供的最高水準保證服務的産物。除了上述彙編或審閱涉及的所有步驟外，注冊會計師在審計時還需要執行核實和證明程式，其中包括直接與債權人或債務人聯系對欠款詳情進行核實，實地檢查庫存或投資證券，檢查會議記錄和合同等。此外，注冊會計師還需要了解企業的内部控制制度。審計完成後，注冊會計師會出具一份标準審計報告，說明已按照一般公認審計标準進行審計，并發表審計意見表明财務報表公允列報了企業的财務狀況及經營業績，這就是“積極方式提供合理保證”。

來源：

https://www.arkansasliteracy.org/wp-content/uploads/Audit-Types-Compilations-Audits-Reviews_0.pdf

文章來源：譯問

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