注册会计师-审计第1页第02讲关键审计事项、强调事项段和与持续经营相关的重大不确定性3.不在审计报告中沟通关键审计事项的情形3.Situationsthatdon'tcommunicatekeyauditmattersinauditreport在极其罕见的情况下，关键审计事项可能涉及某些“敏感信息”，沟通这些信息可能为被审计单位带来较为严重的负面影响。在某些情况下，法律法规也可能禁止公开披露某事项。例如，公开披露某事项可能妨碍相关机构对某项违法行为或疑似违法行为的调查。Inextremelyrarecases,keyauditmattersmayinvolvesome"sensitive"information,communicatingtheinformationmaybringmuchseverenegativeeffectstotheauditee.Insomecases,lawsorregulationsmayalsoprohibitpublicdisclosureofsomematter.Publicdisclosureofamatter,forexample,mayinterfererelevantinstitution'sinvestigationtoanillegalactorsuspectedwrongdoing.注册会计师确定不应在审计报告中沟通该事项的情形：CPAsdeterminethesituationsthatthemattershouldnotbecommunicatedinauditreport:（1）法律法规禁止公开披露某事项；（1）Lawsorregulationsprohibitpublicdisclosureofamatter;（2）在极其罕见的情况下，如果合理预期在审计报告中沟通某事项造成的负面后果超过产生的公众利益方面的益处。（2）Inextremelyrarecases,ifthenegativeconsequencesofcommunicatingamatterinauditreportcanbeexpectedreasonablytooutweighthebenefitsofthepublicbenefitproduced.否则注册会计师应当在审计报告中逐项描述关键审计事项。Otherwise,CPAsshoulddescribekeyauditmattersitembyiteminauditreport.4.就关键审计事项与治理层沟通4.Communicatekeyauditmatterswiththosechargedwithgovernance注册会计师就下列方面与治理层沟通：CPAsshouldcommunicatefollowingaspectswiththosechargedwithgovernance:（1）注册会计师确定的关键审计事项；（1）KeyauditmattersdeterminedbyCPA;（2）根据被审计单位和审计业务的具体情况，注册会计师确定不存在需要在审计报告中沟通的关键审计事项（如适用）。（2）Accordingtothespecificsituationofauditeeandauditingpractice,CPAsdeterminethatthereisnokeyauditmattersthatneedstobecommunicatedintheauditreport（ifapplicable）.参考格式：关键审计事项—商誉的减值测试Referenceformat:keyauditmatters-impairmenttestsofgoodwill相关信息披露详见财务报表附注—XXRe...
