Specific Guidelines of Independent Audit - Performance of Agreed Procedures for Financial Information 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——对财务信息执行商定程序》（征求意见稿）

Promulgating Institution:Chinese Institute of Certified Public Accountants

Promulgating Date:07/11/2011

颁布机关: 中国注册会计师协会

颁布时间:07/11/2011

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Chapter 1 General Principles

    第1章 总 则

  Article 1    In order to standardize certified public accountants' performance of agreed procedures for financial information, to specify relevant responsibilities, and to guarantee the practice quality, this Public Announcement is hereby formulated according to Basic Guidelines of Independent Audit.

       第1条 为了规范注册会计师对财务信息执行商定程序，明确相关责任，保证执业质量，根据《独立审计基本准则》，制定本公告。

  Article 2    "Performance of agreed procedures for financial information" as referred to herein shall mean that the certified public accountants are entrusted to perform of-audit-nature procedures that are agreed by specific subjects for financial information, such as specific elements of accounting statements, some accounting statement, or a whole set of accounting statements, and issue reports in respect of facts found.

"Specific subjects" as refereed to herein shall mean the entrusting parties who agree the performance of agreed procedures for financial information and other users of reports.

       第2条 本公告所称对财务信息执行商定程序，是指注册会计师接受委托，对会计报表特定要素、某一会计报表或整套会计报表等财务信息执行特定主体同意的具有审计性质的程序，并就发现的事实出具报告。

    本公告所称特定主体，是指同意对财务信息执行商定程序的委托人及报告的其他使用人。

  Article 3    Specific subjects shall be responsible for sufficiency of agreed procedures, and shall burden such risk that procedures may not be sufficient to realize their purposes.

It is the responsibility of the certified public accountants to report the facts that are found according to this Public Announcement and business contract, the certified public accountants shall be responsible for finding and reporting the facts found.

       第3条 特定主体应当对商定程序的充分性负责，并承担程序可能不足以实现其目的的风险。

    按照本公告和业务约定书的要求执行商定程序，报告发现的事实是注册会计师的责任。

  Article 4    A certified public accountant shall explain the procedures he implemented and the facts in his report, but shall not declare any opinion on whether the financial information is just and fair.

       第4条 注册会计师应当在报告中明确说明执行的程序和发现的事实，但不应对财务信息是否公允反映发表意见。

  Article 5    Certified public accountants shall keep due professional circumspection, scrupulously abide by the principle of independence, impersonality, and equality, observe professional ethics, and perform agreed procedures according to this Public Announcement and business contract.

       第5条 注册会计师应当遵守职业道德准则，恪守独立、客观、公正的原则，保持应有的职业谨慎，按照本公告和业务约定书的要求执行商定程序。

Chapter 2 Business Contract

    第2章 业务约定书

  Article 6    A certified public accountant shall sign a business contract with an entrusting party to confirm that the specific subject has comprehended agreed procedures and articles of the business contract.

When necessary, the certified public accountant shall attach predetermined report format to the business contract.

       第6条 注册会计师应当与委托人签订业务约定书，确认特定主体已经明确理解商定程序和业务约定书的条款。

    必要时，注册会计师应当在业务约定书后附送预定的报告格式。

  Article 7    A business contract shall include the following contents in general:

(1) Business nature: including the explanation that performed procedures do not constitute auditing or check and approval, and do not declare opinion on whether the financial information is just and fair;

(2) Entrustment purposes;

(3) Financial information for which the agreed procedures are performed;

(4) Responsibility of the specific subject and of the certified public accountant;

(5) Character, time, and scope of agreed procedures to be implemented;

(6) Predetermined report format; and

(7) Limitation to distribution and use of report.

       第7条 业务约定书应当包括以下主要内容：

    （一）业务性质，包括说明执行的程序并不构成审计或审阅，不对财务信息是否公允反映发表意见；

    （二）委托目的；

    （三）执行商定程序的财务信息；

    （四）特定主体的责任和注册会计师的责任；

    （五）拟执行商定程序的性质、时间和范围；

    （六）预定的报告格式；

    （七）报告分发和使用的限制。

  Article 8    The report of the certified public accountant shall be only used by specific subjects that agree the performance of procedures to prevent misunderstanding of the report by those who do not understand cause for performance of such procedures.

Where limitation to distribution and use of the report conflict with the relevant laws, regulations, and rules, the certified public accountant shall refuse the entrustment.

       第8条 注册会计师的报告仅限于同意执行程序的特定主体使用，以避免不了解执行商定程序原因的其他人士对报告产生误解。

    如果报告分发和使用的限制与有关法律、法规和规章相抵触，注册会计师应当拒绝接受委托。

  Article 9    Where the certified public accountant cannot discuss procedures to be performed with all specific subjects, the certified public accountant shall consider to discuss with their representatives, consult correspondence with these subjects, or submit the predetermined report format to them.

       第9条 如果无法与所有特定主体讨论拟执行的程序，注册会计师应当考虑与特定主体的代表进行讨论，查阅与特定主体的往来函件或向特定主体递交预定的报告格式。

Chapter 3 Procedures and Evidence

    第3章 程序和证据

  Article 10    The certified public accountant shall, according to basic information of clients, formulate working plan, and make reasonable arrangement for performance of agreed procedures.

       第10条 注册会计师应当根据客户的基本情况，制定工作计划，对执行商定程序作出合理安排。

  Article 11    Agreed procedures performed by the certified public accountant shall include the following items in general:

(1) Examination;

(2) Monitoring;

(3) Observation;

(4) Consulting letters and documents;

(5) Calculation; and

(6)Analytic procedure.

       第11条 注册会计师执行的商定程序通常包括：

    （一）检查；

    （二）监盘；

    （三）观察；

    （四）查询及函证；

    （五）计算；

    （六）分析性程序。

  Article 12    The certified public accountant shall make working manuscript on the performance of agreed procedures to support the facts found in report and prove that he has performed the agreed procedures according to this Public Announcement and the business contract.

       第12条 注册会计师应当对执行商定程序的过程形成工作底稿，以支持报告中发现的事实和证明按照本公告及业务约定书的要求执行了商定程序。

Chapter 4 Report

    第4章 报 告

  Article 13    The certified public accountant shall write down entrustment purposes and performed agreed procedures with details in the report so that the specific subjects may know of his working quality and scope.

       第13条 注册会计师应当在报告中详细说明委托目的和执行的商定程序，以使特定主体了解其工作的性质和范围。

  Article 14    A report provided by the certified public accountant shall cover the following contents:

(1) Title;

(2) Addressee;

(3) Explanation of financial information for which the agreed procedures are performed;

(4) Explaining that the performed procedures are those agreed by specific subjects;

(5) Explaining that the performance of agreed procedures is based on this Public Announcement;

(6) Explaining purposes of performance of agreed procedures;

(7) Responsibility of the specific subjects and of the certified public accountant;

(8) Listing performed procedures;

(9) Explaining facts found, including detailed explanation on faults and exceptions;

(10) Explaining that performed procedures do not constitute auditing or check and approval, and do not provide guarantee at any degree on whether the financial information is just and fair;

(11) Explaining that the certified public accountant may find other facts that shall be reported if he performed extra procedures, auditing, or check and approval;

(12) Explaining that the report shall be for only use of specific subjects who agrees performance of the procedures;

(13) When necessary, explaining that the report is only related to financial information under performance of agreed procedures, and does not extended to the whole accounting statements;

(14) Name, seal and address of the certified public accountants' firm;

(15) Signature and seal of the certified public accountant; and

(16) Report date.

       第14条 注册会计师出具的报告应当包括以下主要内容：

    （一）标题；

    （二）收件人；

    （三）说明执行商定程序的财务信息；

    （四）说明执行的程序是特定主体同意的程序；

    （五）说明按照本公告执行了商定程序；

    （六）说明执行商定程序的目的；

    （七）特定主体的责任和注册会计师的责任；

    （八）列出执行的程序；

    （九）说明发现的事实，包括对错误和例外事项的详细说明；

    （十）说明执行的程序并不构成审计或审阅，不对财务信息整体是否公允反映提供任何程度的保证；

    （十一）说明如果执行额外程序、审计或审阅，注册会计师可能发现其他应报告的事实；

    （十二）说明报告仅限于同意执行程序的特定主体使用；

    （十三）必要时，说明报告仅与执行商定程序的财务信息有关，不得扩展到会计报表整体；

    （十四）会计师事务所的名称、盖章和地址；

    （十五）注册会计师的签名和盖章；

    （十六）报告日期。

Chapter 5 Supplementary Rules

    第5章 附 则

  Article 15    Unless provided otherwise, certified public accountants shall perform agreed procedures for non-financial information with reference to this Public Announcement.

       第15条 注册会计师对非财务信息执行商定程序，除有特定要求者外，应当参照本公告办理。

  Article 16    This Public Announcement shall take effect as of XXX.

       第16条 本公告自 年 月 日起施行。