幻想在漫长的生活征途中顺水行舟的人，他的终点在下游。只有敢于扬起风帆，顶恶浪的勇士，才能争到上游。科教园注册会计师培训班暑期强化集训班即将开课了，我们建议考生参加课程培训，名师指点能力提升。
Completing the Audit and Audit Report集团审计
Component组成部分
Component auditor 组成部分注册会计师
Group集团
Group audit 集团审计
Group audit opinion集团审计意见
Group engagement partner 集团项目合伙人
Group engagement team 集团项目组
Group management集团管理层
Group-wide controls 集团层面控制
Responsibility
The group engagement partner is responsible for the direction, supervision and performance of the group audit engagement in compliance with professional standards and applicable legal and regulatory requirements.
As a result, the auditor’s report on the group financial statements shall not refer to a component auditor, unless required by law or regulation to include such reference.
If such reference is required by law or regulation, the auditor’s report shall indicate that the reference does not diminish the group engagement partner’s or the group engagement partner’s firm’s responsibility for the group audit opinion.
集团项目合伙人应当按照职业准则和适用的法律法规的规定负责指导、监督和执行集团审计业务。注册会计师对集团财务报表出具的审计报告不应提及组成部分注册会计师，除非法律法规另有规定。如果法律法规要求在审计报告中提及组成部分注册会计师，审计报告应当指明，这种提及并不减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担的责任。
Acceptance and Continuance承接与保持
In applying ISA 220, the group engagement partner shall determine whether sufficient and appropriate audit evidence can reasonably be expected to be obtained in relation to the consolidation process and the financial information of the components on which to base the group audit opinion.
For this purpose, the group engagement team shall obtain an understanding of the group, its components, and their environments that is sufficient to identify components that are likely to be significant components.
Where component auditors will perform work on the financial information of such components, the group engagement partner shall evaluate whether the group engagement team will be able to be involved in the work of those component auditors to the extent necessary to obtain sufficient appropriate audit evidence.
集团项目合伙人应当确定是否能够合理预期获取与合并过程和组成部分财务信息相关的充分、适当的审计证据，以作为形成集团审计意见的基础。集团项目组应当了解集团及其环境、集团组成部分及其环境，以足以识别可能的重要组成部分。如果组成部分注册会计师对重要组成部分财务信息执行相关工作，集团项目合伙人应当评价集团项目组参与组成部分注册会计师工作的程度是否足以获取充分、适当的审计证据。
Communication with the Component Auditor
The group engagement team shall communicate its requirements to the component auditor on a timely basis.
This communication shall set out the work to be performed, the use to be made of that work, and the form and content of the component auditor’s communication with the group engagement team.
The group engagement team shall request the component auditor to communicate matters relevant to the group engagement team’s conclusion with regard to the group audit.
集团项目组应当及时向组成部分注册会计师通报工作要求。通报的内容应当明确组成部分注册会计师应执行的工作和集团项目组对其工作的利用，以及组成部分注册会计师与集团项目组沟通的形式和内容。集团项目组应当要求组成部分注册会计师沟通与得出集团审计结论相关的事项。
科教园2012年注册会计师暑期强化班(新教材集训班)
注册会计师培训暑期强化班7月23日-8月29日开始在京举行：
财管7月23日—7月28日
会计7月30日—8月04日
审计8月06日—8月11日
税法8月13日—8月17日
经济法8月19日—8月23日
公管8月25日—8月29日
科教园2012注会辅导班报名热线：400-810-2468
