Specific Guidelines of Independent Audit - Inventory Taking Supervision of China Certified Public Accountants' Association (Draft for Soliciting Opinions)

中国注册会计师协会《独立审计具体准则——存货监盘》（征求意见稿）

Promulgating Institution:Chinese Institute of Certified Public Accountants

Promulgating Date:  07/11/2001

颁布机关: 中国注册会计师协会

颁布时间:07/11/2001

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Chapter 1 General Principles

    第1章 总 则

  Article 1    In order to standardize certified public accountants' performance of inventory taking supervision in the course of audit of accounting statements, to specify working requirements, and to guarantee the practice quality, these Guidelines are hereby formulated according to Basic Guidelines of Independent Audit.

       第1条 为了规范注册会计师在会计报表审计中实施存货监盘，明确工作要求，保证执业质量，根据《独立审计基本准则》，制定本准则。

  Article 2    "Inventory taking supervision" as referred to herein shall mean that certified public accountants supervise the inventory taking of the audited unit on the spot, and conduct appropriate selective examination.

       第2条 本准则所称存货监盘，是指注册会计师现场监督被审计单位存货的盘点，并进行适当的抽查。

  Article 3    To take inventory at regular intervals to ensure existence and completeness of inventory as listed in accounting statements shall be the responsibility of the competent authority of the audited unit.

To perform inventory taking supervision so as to acquire sufficient and proper audit evidence related to existence and conditions of ending inventory shall be the responsibility of certified public accountants.

       第3条 定期盘点存货，确保会计报表所列存货的存在性和完整性是被审计单位管理当局的责任。

    实施存货监盘，获取有关期末存货的存在性和状况的充分、适当的审计证据是注册会计师的责任。

Chapter 2 Compilation of Inventory Taking Supervision Plan

    第2章 存货监盘计划的编制

  Article 4    Certified public accountants shall compile inventory taking supervision plan and make reasonable arrangement for inventory taking supervision according to characters of inventory, inventory taking system, and validity of internal control of inventory of the audited unit.

       第4条 注册会计师应当根据被审计单位存货的特点、盘存制度和存货内部控制的有效性等情况，编制存货监盘计划，对存货监盘作出合理安排。

  Article 5    Before compiling the inventory taking supervision plan, certified public accountants shall:

(1) Know contents, property, importance of different items, and storage places of inventory;

(2) Consult working manuscripts of inventory taking supervision in the past years;

(3) Know of inventory accounting system and correlated internal control of the audited unit;

(4) Check through storage places of inventory with relatively large amount; and

(5) Double-check or discuss with the competent authority on its inventory taking plan.

       第5条 在编制存货监盘计划前，注册会计师应当：

    （一）了解存货的内容、性质、各项目的重要性及存放场所；

    （二）查阅以前年度的存货监盘工作底稿；

    （三）了解被审计单位存货会计系统及相关的内部控制；

    （四）实地察看金额较大的存货的存放场所；

    （五）复核或与管理当局讨论其存货盘点计划。

  Article 6    Before compiling the inventory taking supervision plan, certified public accountants shall:

(1) Know contents, property, importance of different items, and storage places of inventory;

(2) Consult working manuscripts of inventory taking supervision in the past years;

(3) Know of inventory accounting system and correlated internal control of the audited unit;

(4) Check through storage places of inventory with relatively large amount; and

(5) Double-check or discuss with the competent authority on its inventory taking plan.

       第6条 在复核或与管理当局讨论其存货盘点计划时，注册会计师应当考虑以下因素，以评价其能否合理地确定存货的数量和状况：

    （一）盘点的时间安排；

    （二）被审计单位对盘点人员的书面指令；

    （三）存货盘点范围、场所的确定及盘点人员的分工；

    （四）盘点前的会议及任务布置；

    （五）存货的整理和排列，毁损、陈旧、过时、残次及所有权不属于被审计单位存货的区分；

    （六）在产品完工程度的确定；

    （七）存放在外单位存货的盘点安排；

    （八）存货收发截止的控制；

    （九）盘点期间存货移动的控制；

    （十）盘点表单的使用与控制；

    （十一）盘点结果的汇总和盈亏的分析、调查及处理。

  Article 7    Certified public accountants shall, according to the inventory taking system of the audited unit, determine whether the inventory taking time is reasonable.

Where the audited unit adopts the physical inventory method, the date of comprehensive inventory taking shall be the date of statement of assets and liabilities or at any appropriate time around the date of statements of assets and liabilities.

Where the audited unit adopts the perpetual inventory method, and internal control of inventory is sound and valid, the date of inventory date may be an appropriate date in interim period.

The date of inventory taking date shall in so far as possible be one of dates on which the audited unit stops production and operations or production and operation activities are relatively small.

       第7条 注册会计师应当根据被审核单位的存货盘存制度，确定其盘点时间是否合理。

    如果被审计单位采用实地盘存制，存货全面盘点日应选择在资产负债表日或其附近的适当时间。

    如果被审计单位采用永续盘存制，且存货的内部控制健全、有效，存货盘点日也可选择在期中适当日期。

    存货盘点日应尽可能地选择在被审计单位停止生产经营或生产经营活动量较少的日期。

  Article 8    When considering that there are defects in inventory taking plan of the audited unit, certified public accountants shall request it to make adjustment.

       第8条 如果认为被审计单位的存货盘点计划有缺陷，注册会计师应当提请被审计单位调整。

  Article 9    When compiling inventory taking supervision plan, certified public accountants shall consider:

(1) Inherent risks, control risks, and check risks concerning inventory;

(2) Importance of inventory items;

(3) Effect of multiple storage places on inventory taking supervision;

(4) Whether assistance of experts is needed; and

(5) Whether the assistance of other certified public accountants is needed.

       第9条 在编制存货监盘计划时，注册会计师应当考虑：

    （一）与存货相关的固有风险、控制风险和检查风险；

    （二）存货项目的重要性；

    （三）多个存放场所对存货监盘的影响；

    （四）是否需要利用专家的工作；

    （五）是否需要利用其他注册会计师的工作。

  Article 10    Where inventory of the audited unit is stored in more than one place, certified public accountants shall, according to importance of inventory in different places and evaluation level of inherent risks and control risks, determine inventory in which places shall be under inventory taking supervision.

       第10条 如果被审计单位的存货存放于多个场所，注册会计师应当根据各存放场所存货的重要性及对固有风险和控制风险的评估水平，确定对哪些场所的存货实施存货监盘。

  Article 11    When supervising special inventory taking, certified public accountants shall consider the assistance of experts.

       第11条 注册会计师在监盘特殊存货时，应当考虑利用专家的工作。

  Article 12    An inventory taking supervision plan shall include the following contents:

(1) Target, scope and time arrangement for inventory taking supervision;

(2) Outline and matters for attention for inventory taking supervision;

(3) Working division of personnel who take part in inventory taking supervision; and

(4) Selective examination scope.

       第12条 存货监盘计划应当包括以下主要内容：

    （一）存货监盘的目标、范围及时间安排；

    （二）存货监盘的要点及关注事项；

    （三）参加存货监盘人员的分工；

    （四）抽查的范围。

Chapter 3 Performance of Procedures for Inventory Taking Supervision

    第3章 存货监盘程序的实施

  Article 13    Certified public accountants shall supervise the audited unit's inventory taking on the spot, conduct necessary selective examination, and form corresponding working manuscript.

       第13条 注册会计师应当现场监督被审计单位的存货盘点，进行必要的抽查，并形成相应的工作底稿。

  Article 14    Before the audited unit's inventory taking, certified public accountants shall walk-through sites of supervision, determine whether the inventory that shall be put into inventory taking scope has been arranged and arrayed appropriately, and marked with inventory taking signs to prevent missing or repeating of inventory.

In respect of inventory that is not put into the inventory taking scope, certified public accountants shall find out corresponding cause.

       第14条 在被审计单位存货盘点前，注册会计师应当巡视盘点现场，确定应纳入盘点范围的存货是否已经适当整理和排列，并附有盘点标识，防止漏盘和重盘。

    对未纳入盘点范围的存货，注册会计师应当查明原因。

  Article 15    In respect of inventory that does not belong to the audited unit, certified public accountants shall obtain relevant materials such as specifications, quantity, and so on to determine whether it has been stored separately and marked and has not been put into inventory taking scope.

       第15条 对不属于被审计单位所有的存货，注册会计师应当取得规格、数量等有关资料，确定其是否已分别存放、标明，且未被纳入盘点范围中。

  Article 16    Certified public accountants shall observe whether the inventory taking personnel of the audited unit has abided by inventory taking instructions and record quantity and conditions of inventory exactly.

       第16条 注册会计师应当观察被审计单位盘点人员是否遵守盘点指令并准确地记录存货的数量和状况。

  Article 17    Certified public accountants shall conduct selective examination appropriately, compare its results with inventory taking records of the audited unit, and form corresponding records.

       第17条 注册会计师应当进行适当抽查，将抽查结果与被审计单位盘点记录相核对，并形成相应记录。

  Article 18    In the course of selective examination, certified public accountants shall trace some items in inventory taking records to inventory so as to test accuracy of these records. Certified public accountants shall as well trace some items from inventory to inventory taking records so as to test completeness of the inventory taking records.

       第18条 在抽查时，注册会计师应当从存货盘点记录选取一些项目追查至存货，以测试盘点记录的准确性；注册会计师还应当从存货中选取一些项目追查至存货盘点记录，以测试存货盘点记录的完整性。

  Article 19    When determining scope of selective examination, certified public accountants shall consider:

(1) Inherent risks, control risks, and check risks concerning inventory;

(2) Importance of inventory items;

(3) Whether inventory has been arranged and arrayed;

(4) Whether inventory quantity cards have been recorded;

(5) Whether preliminary taking of inventory keeping personnel and double taking of other personnel comply with the inventory taking plan;

(6) Whether inventory taking instruments are numbered successively in advance, and whether the drawing of them is controlled appropriately; and

(7) Whether inventory instruments have covered names, specifications, quantity, conditions, and completion degree of inventory completely;

(8) Whether production is stopped or entry or exit of inventory is stopped in the course of inventory taking. If they are not stopped, whether the audited unit adopts appropriate measures to control moving of inventory; and

(9) Results of inventory taking supervision in the past years.

       第19条 在确定抽查的范围时，注册会计师应当考虑以下情况：

    （一）与存货相关的固有风险、控制风险和检查风险；

    （二）各存货项目的重要程度；

    （三）存货是否已经适当整理和排列；

    （四）存货数量卡片是否已作适当记录；

    （五）存货保管人员预盘及其他人员复盘是否依照存货盘点计划执行；

    （六）盘点表单是否预先连续编号，领用是否适当控制；

    （七）盘点表单是否完整填列存货的名称、规格、数量、状况及完工程度等；

    （八）盘点时是否停止生产或停止进出存货，如果未停止，被审计单位是否采取适当方法控制存货的移动；

    （九）以前年度存货监盘的结果。

  Article 20    Where finding discrepancies upon selective examination, certified public accountants shall find out corresponding causes and request the audited unit to find out them and make corrections. Where discrepancies are relatively serious, certified public accountants shall, according to practical conditions, expand the scope of selective examination or request the audited unit to re-take its inventory.

       第20条 如果抽查时发现差异，注册会计师应当查明原因，及时提请被审计单位查明更正。如果差异较大，注册会计师应当根据实际情况，扩大抽查范围或提请被审计单位重新盘点。

  Article 21    In the course of performance of inventory taking supervision, certified public accountants shall pay particular attention to moving, damage, obsolescence, tardiness, and imperfection.

       第21条 在实施存货监盘过程中，注册会计师应当特别关注存货的移动、毁损、陈旧、过时及残次等情况。

  Article 22    Certified public accountants shall acquire numbers of dispatch and receipt of and moving of inventory before and after inventory taking date, and examine whether the inventory records and book entries at the closing date of ending are correct.

       第22条 注册会计师应当获取盘点日前后存货收发及移动凭证号码，检查库存记录与账面记录期末截止是否正确。

  Article 23    Before completion of the audited unit's inventory taking, certified public accountants shall:

(1) Observe again whether all inventory that shall be put into inventory taking scope has been checked; and

(2) Obtain and check records of numbers of inventory taking instruments that have been used, invalidated, and unused, determine whether these numbers are successive, check whether the given instruments have been recovered totally, and compare them with collection records of inventory taking.

       第23条 在被审计单位存货盘点结束前，注册会计师应当：

    （一）再次观察以确定所有应纳入盘点范围的存货是否均已盘点；

    （二）取得并检查已填用、作废及未使用盘点表单的号码记录，确定其是否连续编号，查明已发放的表单是否均已收回，并与存货盘点的汇总记录进行核对。

  Article 24    Certified public accountants shall test collection records of inventory taking results, and evaluate whether they have reflected actual inventory taking results correctly.

       第24条 注册会计师应当测试盘点结果汇总记录，评估其是否正确地反映了实际盘点结果。

  Article 25    Where the inventory taking date is not the date of statement of assets and liabilities, certified public accountants shall perform proper audit procedures to determine whether changes of inventory between the inventory taking date and the date of assets and liabilities have been recorded correctly.

       第25条 如果存货盘点日不是资产负债表日，注册会计师应当实施适当的审计程序，确定盘点日和资产负债表日之间存货的变动是否已作正确的记录。

  Article 26    Where the audited unit adopts the perpetual inventory method to determine the ending inventory balance, certified public accountants shall add audit procedures to find out causes why serious discrepancies occur between book balance and actual inventory taking results, and check whether the inventory records have been adjusted appropriately.

       第26条 如果被审计单位采用永续盘存制确定期末存货余额，对账面余额与实物盘点结果之间出现的重大差异，注册会计师应当追加审计程序，查明原因，并检查存货记录是否已作适当的调整。

  Article 27    When considering that the audited unit's inventory taking means and results are invalid, certified public accountants shall request it to retake inventory.

       第27条 如果认为被审计单位的盘点方式及其结果无效，注册会计师应当提请被审计单位重新盘点。

Chapter 4 Handling Special Conditions

    第4章 特殊情况的处理

  Article 28    Where inventory taking supervision cannot be performed due to property or places of the audited unit's inventory, certified public accountants shall consider whether to perform substitute audit procedures to acquire sufficient and proper audit evidence concerning existence and conditions of ending inventory.

The substitute audit procedures performed by certified public accountants mainly include:

(1) Checking purchase transaction vouchers or manufacture records;

(2) Checking vouchers of sales transactions occurring after the date of statement of assets and liabilities; and

(3) Verifying the other party of the transaction by correspondence.

       第28条 如果由于被审计单位存货的性质或位置等原因导致无法实施存货监盘，注册会计师应当考虑能否实施替代审计程序，获取有关期末存货的存在性和状况的充分、适当的审计证据。

    注册会计师通常实施的替代审计程序主要包括：

    （一）检查进货交易凭证或生产记录；

    （二）检查资产负债表日后发生的销货交易的凭证；

    （三）函证交易对方。

  Article 29    Where the inventory taking supervision cannot be performed on the scheduled date due to unpredictable factors or the audited unit's ending inventory taking has been completed upon the receipt of the entrustment, certified public accountants shall request the audited unit to make another inventory taking on another date, and shall perform the supervision. Meanwhile, they shall test inventory transactions occurring during this period to acquire sufficient and proper audit evidence concerning existence and conditions of ending inventory.

Article 30    When the inventory control procedures or other methods to determine the inventory quantity used by the audited unit are absolutely reliable, so that it is not necessary to check inventory item by item completely, certified public accountants shall:

(1) Determine whether these procedures or methods are as liable as those of complete inventory taking item by item; and

(2) Perform supervision of partial inventory taking to determine validity of procedures of the audited unit's inventory taking.

Where the audited unit adopts the statistical sampling method upon inventory taking, certified public accountants shall determine whether the statistical sampling is reasonable and has been performed correctly.

       第29条 如果因不可预见的因素导致无法在预定日期实施存货监盘或接受委托时被审计单位的期末存货盘点已经完成，注册会计师应当提请被审计单位另择日期重新盘点，并由其实施存货监盘，同时测试在该期间发生的存货交易，以获取有关期末存货的存在性和状况的充分、适当的审计证据。

    第30条 如果被审计单位运用的存货控制程序或其它确定存货数量的方法相当可靠，以致没有必要再对存货进行全面逐项盘点，注册会计师应当：

    （一）确定这些程序或方法是否与全面逐项盘点存货具有同样可靠的效果；

    （二）对部分存货实施必要的监盘，以确定被审计单位盘点程序的有效性。

    如被审计单位在存货盘点时采用了统计抽样的方法，注册会计师应当确定抽样计划是否合理，是否得到正确实施。

Article 31    In respect of inventory that has been kept by other units on its behalf or has been pledged, certified public accountants shall send inquiry mails to the trustees or creditors. Where the proportion of amount of such inventory in current assts or total assts is relatively large, certified public accountants shall consider performing inventory taking supervision or assistance of other certified public accountants.

    第31条 对由被审计单位委托其他单位保管的或已作质押的存货，注册会计师应当向保管人或债权人发函询证。如果此类存货的金额占流动资产或总资产的比例较大，注册会计师还应当考虑实施存货监盘或利用其他注册会计师的工作。

Article 32    Where certified public accountants are initially entrusted and do not perform supervision over inventory taking at the end of last period, and such inventory produces serious consequences to accounting statements of this period, they shall perform the following audit procedures to acquire sufficient and proper audit evidence for initial inventory balance of this period if they have acquired sufficient and proper audit evidence for ending inventory quantity of this period:

(1) Checking and approving working manuscript of predecessor certified public accountants;

(2) Checking and approving inventory taking records and documents of last period;

(3) Selectively examining inventory transaction records of last period; and

(4) Using analytic procedures such as gross profit percentage method.

    第32条 当注册会计师首次接受委托未能对上期期末存货实施监盘，且该存货对本期会计报表存在重大影响时，如果已对本期期末存货数量获取充分、适当的审计证据，注册会计师应当实施以下审计程序，对本期期初存货余额获取充分、适当的审计证据：

    （一）查阅前任注册会计师工作底稿；

    （二）审阅上期存货盘点记录及文件；

    （三）抽查前期存货交易记录；

    （四）运用毛利百分比法等分析性程序。

Chapter 5 Effect of Results of Inventory Taking Supervision on Audit Report

    第5章 存货监盘结果对审计报告的影响

Article 33    Certified public accountants shall, according to acquired audit evidence, form audit conclusion on existence and conditions of ending inventory, and determine the effect on the audit report.

    第33条 注册会计师应当根据已获取的审计证据，形成有关期末存货的存在性和状况的审计结论，并确定对审计报告的影响。

Article 34    Where neither inventory taking supervision, nor substitute audit procedures is performed to acquire sufficient and proper audit evidence concerning existence and conditions of ending inventory, certified public accountants shall declare reserved opinion or refuse to declare any opinion according to corresponding seriousness.

    第34条 如果未能实施存货监盘，也未能实施替代审计程序以获取有关期末存货的存在性和状况的充分、适当的审计证据，注册会计师应当根据其严重程度，发表保留意见或拒绝表示意见。

Article 35    Where certified public accountants find serious false reports in the audited unit's accounting statements through inventory taking supervision, and the audited unit refuses to make adjustment, certified public accountants shall declare reserved opinion or negative opinion according to corresponding seriousness.

    第35条 如果通过实施存货监盘发现被审计单位会计报表存在重大错报，且被审计单位拒绝调整，注册会计师应当根据其严重程度，发表保留意见或否定意见。

Article 36    Where certified public accountants are initially entrusted, and still do not acquire sufficient and proper audit evidence concerning existence and conditions of ending inventory of last period according to audit procedures as provided by Article 32 herein, they shall declare reserved opinion or refuse to declare any opinion according to corresponding seriousness.

    第36条 如果注册会计师首次接受委托，依照第三十二条规定的审计程序，仍未能获取有关上期期末存货的存在性和状况的充分、适当的审计证据，注册会计师应当根据其严重程度，发表保留意见或拒绝表示意见。

Chapter 6 Supplementary Rules

    第6章 附 则

Article 37    Unless provided otherwise, certified public accountants shall perform audit operations other than audits of accounting statements with reference to these Guidelines, if inventory taking supervision is involved.

    第37条 注册会计师执行会计报表审计以外的其他审计业务，如涉及存货监盘，除有特定要求者外，应当参照本准则办理。