Specific Guidelines of Independent Audit - Verification by Correspondence 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——函证》（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 verification by correspondence in the course of auditing 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函证，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    "Verification by correspondence" as referred to herein shall mean the process whereby certified public accountants deliver inquiry mails to a third party in the name of the audited unit to acquire and evaluate auditing evidence in order to verify the relevant certification on accounting statements.

       第2条 本准则所称函证，是指注册会计师为了印证会计报表有关认定，以被审计单位的名义向第三方寄发询证函，获取和评价审计证据的过程。

  Article 3    When performing the verification by correspondence, certified public accountants shall keep due professional circumspection.

       第3条 注册会计师在实施函证时，应当保持应有的职业谨慎。

Chapter 2 Decision-making of Verification by Correspondence

    第2章 函证决策

  Article 4    Certified public accountants shall determine whether to perform verification by correspondence according to the following factors to acquire sufficient and proper audit evidence to support the relevant certification on accounting statements:

(1) Auditing purposes

(2) Importance

(3) Evaluation level of Inherent risks and control risks;

(4) Whether the audit evidence acquired by implementation of other audit procedures can decrease the audit risks of certification on accounting statements to the acceptable level.

       第4条 注册会计师应当根据以下因素确定是否需要实施函证，以获取充分、适当的审计证据，支持会计报表有关认定：

    （一）审计目标；

    （二）重要性；

    （三）固有风险和控制风险的评估水平；

    （四）实施其他审计程序获取的审计证据能否将会计报表有关认定的审计风险降低至可接受的水平。

  Article 5    Certified public accountants shall evaluate the validity of internal control, characters of accounts and transactions of the audited unit, the possibility of replies so as to determine the scope, content, time, and means of verification by correspondence.

       第5条 注册会计师应当评估被审计单位内部控制的有效性、账户和交易的性质及回函的可能性等，以确定函证的范围、内容、时间和方式。

  Article 6    Certified public accountants shall, when determining scope of verification by correspondence, consider characters of operation environment of the audited unit and attitude on verification by correspondence of the correspondence receiver.

       第6条 注册会计师在确定函证的范围时，应当考虑被审计单位经营环境的特征以及被函证者对待函证的态度。

  Article 7    Certified public accountants verify the following transactions or matters by correspondence in general:

(1) Balance of deposit and other correspondence information with financial organizations;

(2) Account receivables;

(3) Prepayment;

(4) Merchandise inventory kept, processed, and sold by other units on its behalf;

(5) Investment purchased but not settled on the date of statement of assets and liabilities;

(6) Loans;

(7) Account payable;

(8) Advance collection; and

(9) Guaranty, mortgage, pledge, and contingent loss.

       第7条 注册会计师通常对以下交易或事项实施函证：

    （一）存款余额及与金融机构往来的其他信息；

    （二）应收款项；

    （三）预付款项；

    （四）由其他单位代为保管、加工和销售的存货；

    （五）已经购买但在资产负债表日尚未交割的投资；

    （六）借款；

    （七）应付款项；

    （八）预收款项；

    （九）保证、抵押、质押及或有损失。

  Article 8    Certified public accountants generally perform verification by correspondence at appropriate time in subsequent period by taking date of statement of assets and liabilities as the closing date. Where internal control of the audited unit is healthy and valid, certified public accountants may perform the verification by correspondence by taking an appropriate date before the date of statement of assets and liabilities as the closing date, and shall perform substantial testing procedures for fluctuations of the verified items from this closing date to the date of statement of assets and liabilities.

       第8条 注册会计师通常以资产负债表日为截止日，在期后适当时间内实施函证。如果被审计单位内部控制健全有效，注册会计师可选择资产负债表日前适当日期为截止日实施函证，并对所函证项目自该截止日起至资产负债表日止发生的变动实施实质性测试程序。

  Article 9    Where the competent authority of the audited unit requires no performance of verification by correspondence on some items, certified public accountants shall consider whether such requirements are reasonable, and shall obtain the auditing evidence to justifying the requirements.

When considering that requirements of the competent authority are reasonable, certified public accountants shall perform the substitute audit procedures so as to acquire sufficient and proper audit evidence for the relevant certification on accounting statements.

When considering that requirements of the competent authority are not reasonable, and being checked by it to perform the verification by correspondence, certified public accountants shall deem that the audit scope is limited and consider its effect on the audit report.

       第9条 当被审计单位管理当局要求对某些项目不实施函证时，注册会计师应当考虑该项要求是否合理，并获取支持其合理性的审计证据。

    如果认为管理当局的要求合理，注册会计师应当实施替代审计程序，以获取会计报表有关认定的充分、适当的审计证据。

    如果认为管理当局的要求不合理，且被其阻止实施函证，注册会计师应当视为审计范围受到限制，并考虑对审计报告的影响。

  Article 10    When analyzing the cause as to why the competent authority requires no performance of verification by correspondence, certified public accountants shall keep due professional circumspectness and consider the following factors:

(1) Whether the moral character of the competent authority is upright;

(2) Whether there exist serious faults or malpractices possibly; and

(3) Whether the substitute audit procedures can provide sufficient and proper audit evidence for the relevant certification on accounting statements.

       第10条 在分析管理当局要求不实施函证的原因时，注册会计师应当保持应有的职业谨慎，并考虑：

    （一）管理当局的品德是否正直；

    （二）是否可能存在重大错误或舞弊；

    （三）替代审计程序能否提供会计报表有关认定的充分、适当的审计证据。

Chapter 3 Design of Inquiry Mails

    第3章 询证函的设计

  Article 11    Certified public accountants shall design inquiry mails according to the specific audit target.

       第11条 注册会计师应当根据特定审计目标设计询证函。

  Article 12    When designing inquiry mails, certified public accountants shall consider the following factors that concern certification on accounting statements and may affect reliability of verification by correspondence:

(1) Means of verification by correspondence;

(2) Experience of history audits or similar operations;

(3) Character of information to be verified by correspondence;

(4) Appropriateness of selection of the correspondence receiver; and

(5) Information type that may be confirmed by the correspondence receiver.

       第12条 在设计询证函时，注册会计师应当考虑涉及会计报表认定和可能影响函证可靠性的以下因素：

    （一）函证的方式；

    （二）以往审计或类似业务的经验；

    （三）拟函证信息的性质；

    （四）选择被函证者的适当性；

    （五）被函证者能够确认的信息类型。

  Article 13    Certified public accountants may perform the verification by correspondence with positive or negative means, or combine the two means.

If adopting positive verification means, certified public accountants shall require the correspondence receiver to make replies under all circumstances to confirm whether information as listed in inquiry mails are correct or whether they have filled in other information as required by inquiry mails.

When adopting negative verification means, certified public accountants may require the verified to make replies only if they do not agree information as listed in inquiry mails.

       第13条 注册会计师可采用积极的或消极的函证方式实施函证，也可将两种方式结合使用。

    如果采用积极的函证方式，注册会计师应当要求被函证者在所有情况下必须回函，确认询证函所列示信息是否正确或填列询证函要求的其他信息。

    如果采用消极的函证方式，注册会计师只要求被函证者仅在不同意询证函列示信息的情况下才予以回函。

  Article 14    Audit evidence provided by positive verification by correspondence is generally more reliable than that provided by negative means. Where the following circumstances occur, certified public accountants may consider adopting negative verification by correspondence:

(1) If inherent risks and control risks are assessed as at low level;

(2) If a great deal of account balance with relatively small amount is involved;

(3) Not a large number of faults are estimated; or

(4) There is no reason to believe that the correspondence receiver does not treat the verification by correspondence seriously.

       第14条 积极的函证方式提供的审计证据通常比消极的函证方式可靠。当存在以下情况时，注册会计师可考虑采用消极的函证方式：

    （一）固有风险和控制风险评估为低水平；

    （二）涉及大量较小的账户余额；

    （三）预期不存在大量的错误；

    （四）没有理由相信被函证者不认真对待函证。

  Article 15    Certified public accountants selects specimen for verification by correspondence by means of sampling generally. Specimen shall represent the collectivity of the verification by correspondence, and include items with the following characters:

(1) Items with relatively large amount;

(2) Significant transactions with direct or indirect interest relations with management personnel individually;

(3) Transactions between associated parties and account balance;

(4) Non-routine transactions and balance of non-routine account balance;

(5) Transactions, and balance of account, that may be under disputes, produce serious faults or malpractices; and

(6) Ending serious adjustments.

       第15条 注册会计师通常采用抽样方式选择函证样本，样本应当足以代表函证总体，并包括具有以下性质的项目：

    （一）金额较大的项目；

    （二）与管理人员个人有直接或间接利害关系的重大交易；

    （三）关联方交易及账户余额；

    （四）非常规交易及账户余额；

    （五）可能存在有争议、产生重大错误或舞弊的交易或账户余额；

    （六）期末重大调整事项。

  Article 16    Certified public accountants shall request the competent authority to express in the inquiry mails that it agrees the correspondence receiver to disclose the relevant information.

       第16条 注册会计师应当提请管理当局在询证函中说明同意被函证者披露有关信息。

Chapter 4 Performance of Verification by Correspondence

    第4章 函证的实施

  Article 17    When performing verification by correspondence, certified public accountants shall control selection of the correspondence receiver, compilation of inquiry mails, delivery of these mails, and replies.

       第17条 在实施函证时，注册会计师应当对被函证者的选择、询证函的编制和寄发以及回函保持控制。

  Article 18    Certified public accountant shall adopt the following measures to control procedures of performance of verification by correspondence:

(1) Checking names, addresses, of the correspondence with the relevant records of the audited unit;

(2) Checking transactions or account balance as listed in inquiry mails with the relevant records of the audited unit;

(3) After being signed by the audited unit, inquiry mails shall be directly delivered by certified public accountants;

(4) Indication shall be made in inquiry mails that replies are made to the certified public accountants' firm that accepts such entrusted business;

(5) Recording proceedings of delivered inquiry mails in working manuscript so as to control corresponding replies; and

(6) Listing replies into working manuscript, collecting and counting results of verification by correspondence so as to judge whether the acquired audit evidence is sufficient.

       第18条 注册会计师应当采取以下措施对函证过程进行控制：

    （一）将被函证者的名称、地址与被审计单位的有关记录核对；

    （二）将询证函中列示的交易或账户余额与被审计单位有关资料核对；

    （三）询证函经被审计单位签章后，由注册会计师直接寄发；

    （四）在询证函中指明直接向接受业务委托的会计师事务所回函；

    （五）将已寄发询证函的事项记录于工作底稿，以作为回函的控制；

    （六）将收到的回函列为工作底稿，并汇总统计函证结果，以利于判断获取的审计证据是否充分。

  Article 19    When certified public accountants substitute telegraphs, telex or faxes for inquiry mails, replies of the verified shall not be received by equipment of the audited unit.

       第19条 注册会计师利用电报、电传或传真代替询证函以提高函证效率时，被函证者的回电不得经由被审计单位设备接收。

  Article 20    When not receiving replies by means of positive verification by correspondence, certified public accountants shall re-verify for important transactions or proceedings by correspondence. When still not receiving replies, certified public accountants shall perform the substitute audit procedures so as to acquire audit evidence for the relevant certification on accounting statements.

       第20条 如果采用积极的函证方式未能收到回函，注册会计师应当对重要的交易或事项再次函证。如果仍未收到回函，注册会计师应当实施替代审计程序，以获取会计报表有关认定的审计证据。

  Article 21    Certified public accountants shall consider the reliability of replies. Where any evidence indicates that replies may not be reliable, certified public accountants shall perform proper audit procedures to testify them or eliminate their suspicion.

       第21条 注册会计师应当考虑回函的可靠性。如果有迹象表明回函可能不可靠，注册会计师应当实施适当的审计程序以证实或消除其疑虑。

Chapter 5 Evaluation of Results of Verification by Correspondence

    第5章 函证结果的评价

  Article 22    Where certified public accountants cannot acquire sufficient and proper audit evidence for the relevant certification on accounting statements via verification by correspondence and substitute procedures, they shall perform additional audit procedures.

       第22条 如果实施函证和替代审计程序都不能获取会计报表有关认定的充分、适当的审计证据，注册会计师应当实施追加审计程序。

  Article 23    When evaluating whether the audit evidence acquired via verification by correspondence and substitute procedures is sufficient and proper, certified public accountants shall consider the following items:

(1) Reliability of verification and substitute audit procedures;

(2) Property of and amount involved in incompliant items; and

(3) Audit evidence acquired via other audit procedures.

       第23条 在评价实施函证和替代审计程序获取的审计证据是否充分、适当时，注册会计师应当考虑：

    （一）函证和替代审计程序的可靠性；

    （二）不符事项的性质和金额；

    （三）实施其他审计程序获取的审计证据。

  Article 24    When evaluating reliability of results of verification by correspondence, certified public accountants shall consider the following items:

(1) Information concerning design of inquiry mails and control of replies;

(2) Business capacity, independence, authorized replies, understanding of items under verification, and impersonality of the correspondence receiver; and

(3) Limitation imposed by the audited unit or limitation in replies.

       第24条 在评价函证结果的可靠性时，注册会计师应当考虑：

    （一）对询证函的设计及回函的控制情况；

    （二）被函证者的业务能力、独立性、授权回函情况、对函证项目的了解及其客观性；

    （三）被审计单位施加的限制或回函中的限制。

  Article 25    Certified public accountants shall consider audit evidence acquired via verification by correspondence and other audit evidence to decrease the audit risks of certification on accounting statements to an acceptable level.

       第25条 注册会计师应当将实施函证获取的审计证据连同其他审计证据进行考虑，以将会计报表有关认定的审计风险降低至可接受的水平。

Chapter 6 Effect of Results of Verification by Correspondence on Audit Report

    第6章 函证结果对审计报告的影响

  Article 26    Where there is any non-compliance in replies, certified public accountants shall analyze the corresponding causes, and record them in working manuscript.

Where replies are not sufficient or circumstances of incompliance are serious, certified public accountants shall perform substitute audit procedures. Where substitute audit procedures still cannot verify non-compliance, according to the degree of seriousness, the certified public accountant shall provide the audit report other than standard clean opinion.

       第26条 如果回函存在不符情况，注册会计师应当分析不符的原因，并将结果记录于工作底稿。

    如果回函率偏低或回函不符情况严重，注册会计师应当实施替代审计程序。如果实施替代审计程序仍然不能证实不符情况，注册会计师应当根据严重程度，出具标准无保留意见以外的审计报告。

  Article 27    Where certified public accountants cannot acquire sufficient and proper audit evidence via verification by correspondence and substitute procedures and other audit procedures, they shall consider providing audit report with reserved opinion or refusing declaring any opinion.

       第27条 如果通过实施函证、替代审计程序和其他审计程序不能获取充分、适当的审计证据，注册会计师应当考虑出具保留意见或拒绝表示意见的审计报告。

Chapter 7 Supplementary Rules

    第7章 附 则

  Article 28    Unless provided otherwise, certified public accountants shall perform other audit businesses other than audits of accounting statements referring to these Guidelines, if verification by correspondence is involved.

       第28条 注册会计师执行会计报表审计以外的其他审计业务，如涉及函证，除有特定要求者外，应当参照本准则办理。