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.

注册会计师在编制或协助编制财务报表时，需要依据专业标准出具有关财务报表的报告，报告分为三类，即审计报告、审阅报告、汇编报告。

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.

具体出具哪种报告由客户与注册会计师共同商定，一般会考虑客户需求、债权人或投资人需求、业务规模和复杂性等因素。证券法律规定，所有公众公司须提供经审计的年度财务报表，而私人公司通常选择提供经审阅或汇编的财务报表。甚至，信贷协议可能会要求私人公司提供经审计的财务报表。

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.

汇编财务报表是注册会计师针对财务报表提供的一项最基本服务。注册会计师在汇编时必须遵守专业标准的某些基本要求，比如，对客户所处行业及适用的会计准则有一定了解，与客户就拟提供的服务明确达成一致，翻阅财务报表确定是否存在明显违反一般公认会计准则（或，在某些情况下，该公司使用的其他会计综合基础）之处。此外，注册会计师可能需要在编制财务报表前提供其他会计服务，比如，创建总分类账，或协助调整账簿条目。全部完成后，由注册会计师出具一份有关财务报表的报告，说明已按照AICPA专业标准进行汇编，但不保证财务报表符合一般公认会计准则，这就是“无保证”。通常情况下，该等财务报表是针对私人公司编制的，因为私人公司无需注册会计师较高水平的保证。

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.

就经审阅的财务报表而言，除了上述汇编涉及的程序外，注册会计师还需要执行查询和分析程序，之后会出具一份报告，说明已按照AICPA专业标准进行审阅，审阅范围比审计范围小，注册会计师未获悉需要进行任何重大修改以使财务报表符合一般公认会计准则或其他会计综合基础（如适用），这就是“有限保证”。通常情况下，该等财务报表是针对涉及银行贷款、外部投资人或贸易债权人的企业编制的，前提是该等第三方未要求提供经审计的财务报表。

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."

经审计的财务报表属于注册会计师提供的最高水平保证服务的产物。除了上述汇编或审阅涉及的所有步骤外，注册会计师在审计时还需要执行核实和证实程序，其中包括直接与债权人或债务人联系对欠款详情进行核实，实地检查库存或投资证券，检查会议记录和合同等。此外，注册会计师还需要了解企业的内部控制制度。审计完成后，注册会计师会出具一份标准审计报告，说明已按照一般公认审计标准进行审计，并发表审计意见表明财务报表公允列报了企业的财务状况及经营业绩，这就是“积极方式提供合理保证”。

来源：

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文章来源：译问