Specific Guidelines of Independent Audit - Checking and Approval of Accounting Statements 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——会计报表审阅》（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 checking and approval of accounting statements, to specify working requirements, and to guarantee the practice quality, this Public Announcement is hereby formulated according to the Basic Guidelines of Independent Audit.

       第1条 为了规范注册会计师执行会计报表审阅业务，明确工作要求，保证执业质量，根据《独立审计基本准则》，制定本公告。

  Article 2    "Checking and approval of accounting statements" as referred to herein shall mean that certified public accountants are entrusted to explain whether they have found that compilation of accounting statements has violated enterprise accounting guidelines and other accounting laws and regulations of this country in all materials aspects mainly by means of implementation of inquiry and analytic procedures.

       第2条 本公告所称会计报表审阅，是指注册会计师接受委托，主要通过实施查询和分析性程序，说明是否未发现会计报表编制在所有重大方面有违反企业会计准则及国家其他有关财务会计法规规定的情况。

  Article 3    To compile accounting statements according to enterprise accounting guidelines and other accounting laws and regulations of this country shall be the responsibility of competent authority of the unit being checked. To check and approve accounting statements of the unit being checked according to this Public Announcement shall be the responsibility of certified public accountants.

       第3条 按照企业会计准则及国家其他有关财务会计法规的要求编制会计报表，是被审阅单位管理当局的责任。按照本公告的要求对被审阅单位的会计报表进行审阅，出具审阅报告，是注册会计师的责任。

  Article 4    Certified public accountants shall keep due professional circumspection, plan and implement the assignment of checking and approving accounting statements reasonably, and acquire sufficient and proper evidence so as to find circumstances of serious false reports in accounting statements that may exist.

       第4条 注册会计师应当保持应有的职业谨慎，合理计划和实施会计报表审阅工作，获取充分、适当的证据，以发现可能存在的导致会计报表发生重大错报的情况。

Chapter 2 Business Contract

    第2章 业务约定书

  Article 5    A certified public accountant shall, after knowing of basic information of the unit being checked, consider his own ability and whether he can keep independence, preliminarily evaluate audit risks, and determine whether to accept the entrustment.

If accepting the entrustment, the certified public accountants firm shall reach an agreement in respect of contract items with the entrusting party, and conclude a business contract.

       第5条 注册会计师应当在了解被审阅单位基本情况的基础上，考虑自身能力和能否保持独立性，初步评估审阅风险，确定是否接受委托。

    如接受委托，会计师事务所应当与委托人就约定事项达成一致意见，并签订业务约定书。

  Article 6    A business contract shall include the following contents:

(1) Entrustment purposes;

(2) Responsibility of the unit being checked and of the certified public accountant;

(3) Checking scope;

(4) Predetermined report format; and

(5) Explaining that faults, malpractices, and incompliance acts cannot be disclosed depending on checking and approving accounting statements; and

(6) Explaining that the checking and approval of accounting statements are not audits, and the certified public accountant does not declare audit opinions; therefore, users' requirements on audit of accounting statements cannot be satisfied.

       第6条 业务约定书应当包括以下主要内容：

    （一）委托目的；

    （二）被审阅单位的责任和注册会计师的责任；

    （三）审阅范围；

    （四）预定的报告格式；

    （五）说明不能依赖会计报表审阅来揭示错误、舞弊和违反法规行为；

    （六）说明会计报表审阅并非审计，注册会计师不发表审计意见，因此不能满足使用人对会计报表审计的要求。

  Article 7    The certified public accountant shall, according to requirements of the relevant regulations and business contract, determine the scope of checking and approval of accounting statements.

       第7条 注册会计师应当根据有关法规的规定及业务约定书的要求，确定会计报表审阅的范围。

Chapter 3 Checking and Approval Procedures

    第3章 审阅程序

  Article 8    When performing the operation of checking and approval of accounting statements, a certified public accountant shall understand information of the unit being checked adequately, make appropriate checking and approval plan so as to acquire sufficient and proper evidence to form tenable conclusion.

       第8条 注册会计师执行会计报表审阅业务，应当充分了解被审阅单位情况，制定适当的审阅计划，以获取充分、适当的证据，形成合理的结论。

  Article 9    Before making a checking and approval plan, the certified public accountant shall understand organizational framework, accounting system, business features, and such characters as assets, liabilities, income, and expenditure of the unit being checked.

       第9条 在制定审阅计划前，注册会计师应当了解被审阅单位的组织结构、会计系统、经营特点以及资产、负债、收入和费用的特性等。

  Article 10    When determining property, time, and scope of checking and approval, the certified public accountant shall make professional judgment and consider the following factors:

(1) Information known from auditing or checking and approval of prior accounting statements;

(2) Accounting guidelines, accounting system and practice applicable to the trade to which the unit being checked is affiliated;

(3) Accounting system of the unit being checked;

(4) Degree of effect of the judgment of competent authority of the unit being checked on specific items; and

(5) Importance level.

       第10条 注册会计师在确定审阅程序的性质、时间和范围时，应当运用专业判断，并考虑以下因素：

    （一）在前期会计报表审计或审阅中所了解的情况；

    （二）被审阅单位所在行业适用的会计准则、会计制度及惯例；

    （三）被审阅单位的会计系统；

    （四）被审阅单位管理当局的判断对特定项目的影响程度；

    （五）重要性水平。

  Article 11    Generally, procedures of checking and approval of accounting statements shall include:

(1) Understanding information on the unit being checked and the trade to which

it affiliated;

(2) Checking items of accounting statements and general ledger, and checking computations of total amount of accounting statements;

(3) Inquiring about accounting guidelines, accounting system and practice applicable to the unit being checked;

(4) Inquiring about accounting system of the unit being checked so as to understand its procedures of confirmation, computation, records, and report on transactions and proceedings;

(5) Inquiring about all materials certification in accounting statements;

(6) Implementing analytic procedures to identify abnormal relations and abnormal items;

(7) Consulting summaries of shareholders' meetings, meetings of board of directors, and other important meetings;

(8) Consulting accounting statements to affirm whether the audited unit has observed the designated compilation basis;

(9) Acquiring other certified public accountants' auditing reports or reports of checking and approval components of the unit being checked;

(10) Acquiring declarations of the competent authority;

(11) Inquiring financial personnel of the unit being checked about problems found in the course of performance of checking and approval; and

(12) Inquiring about relevant serious subsequent items to determine whether the unit being checked needs to make adjustments or disclose in its accounting statements.

       第11条 会计报表审阅程序一般包括：

    （一）了解被审阅单位及其所在行业的情况；

    （二）将会计报表项目与总分类账相核对，并验算会计报表合计数；

    （三）查询被审阅单位适用的会计准则、会计制度及惯例；

    （四）查询被审阅单位的会计系统，以了解其对交易和事项的确认、计量、记录和报告程序；

    （五）查询会计报表中所有重要的认定；

    （六）实施分析性程序，以识别异常关系和异常项目；

    （七）查阅股东大会、董事会以及其他重要会议的会议纪要；

    （八）查阅会计报表，以确定其是否遵循了所指明的编制基础；

    （九）获取其他注册会计师关于被审阅单位组成部分的审计报告或审阅报告；

    （十）获取管理当局声明；

    （十一）就执行审阅程序所发现的问题查询被审阅单位的财会人员；

    （十二）查询有关重大期后事项，以确定其是否需要在会计报表中进行调整或披露。

  Article 12    After implementation of procedures of checking and approval, the certified public accountant, if considering that there are serious false reports in accounting statements possibly, shall add procedures of checking and approval, or expand testing scope to obtain sufficient and proper evidence.

       第12条 在实施审阅程序后，如果认为会计报表可能存在重大错报，注册会计师应当追加审阅程序，或扩大测试范围，以获取充分、适当的证据。

  Article 13    When being under assistance of other certified public accountants or experts, the certified public accountant shall consider whether his work complies with requirements on checking and approval of accounting statements.

       第13条 在利用其他注册会计师或专家的工作时，注册会计师应当考虑其工作是否符合会计报表审阅的要求。

  Article 14    The certified public accountant shall record process and results of performance of checking and approval of accounting statements in manuscript of checking and approval.

       第14条 注册会计师应当将会计报表审阅的执行过程及其结果记录于审阅工作底稿。

Chapter 4 Report of Checking and Approval

    第4章 审阅报告

  Article 15    A certified public accountant shall, after implementing necessary procedures of checking and approval, form checking and approval conclusion and issue report of checking and approval depending on verified evidence.

       第15条 注册会计师应当在实施必要的审阅程序后，以经过核实的证据为依据，形成审阅结论，出具审阅报告。

  Article 16    A report of checking and approval shall cover the following contents:

(1) Title;

(2) Addressee;

(3) Foreword paragraph;

(4) Scope paragraph;

(5) Conclusion paragraph;

(6) Seal and address of the certified public accountants' firm; and

(7) Report date.

       第16条 审阅报告应当包括以下基本内容：

    （一）标题；

    （二）收件人；

    （三）引言段；

    （四）范围段；

    （五）结论段；

    （六）签章和会计师事务所地址；

    （七）报告日期。

  Article 17    The title of all reports of checking and approval shall be standardized uniformly as the "Report of Checking and Approval".

       第17条 审阅报告的标题应当统一规范为"审阅报告"。

  Article 18    The addressee of a report of checking and approval shall be the entrusting party of the checking and approval business. The report of checking and approval shall cover the complete name of the addressee.

       第18条 审阅报告的收件人应当为审阅业务的委托人。审阅报告应当载明收件人的全称。

  Article 19    The foreword paragraph of the report of checking and approval shall cover names of checked and approved accounting statements, date or period covered by it, and responsibilities of the audited unit and certified public accountants.

       第19条 审阅报告的引言段应当说明已审阅会计报表的名称、反映的日期或期间以及被审阅单位和注册会计师的责任。

  Article 20    The scope paragraph of the report of checking and approval shall cover the following contents:

(1) Legal basis for checking and approval, that is, "No. Public Accouchement of Independent Audit Practice - Checking and Approval of Accounting Statements";

(2) That checking and approval of accounting statements are limited to using inquiry and analytic procedures; and

(3) That checking and approval of accounting statements are not audits, with guarantee degree lower than that of audit, and the certified public accountant does not implement auditing, so he does not declare any audit opinion on accounting statements.

       第20条 审阅报告的范围段应当说明以下内容：

    （一）审阅依据，即"独立审计实务公告第 号--会计报表审阅"；

    （二）会计报表审阅主要限于运用查询和分析性程序；

    （三）会计报表审阅并非审计，与审计相比保证程度较低，注册会计师没有实施审计，不对会计报表发表审计意见。

  Article 21    The conclusion paragraph of report of checking and approval shall explain whether the certified public accountant finds that compilation of accounting statements has violated enterprise accounting guidelines and other accounting laws and regulations of this country in all materials aspects.

       第21条 审阅报告的结论段应当说明，注册会计师是否未发现会计报表编制在所有重大方面有违反企业会计准则及国家其他有关财务会计法规规定的情况。

  Article 22    If finding material items that affect just and fair reflection of accounting statements, the certified public accountant shall add the explanation paragraph preceding the conclusion paragraph of the report of checking and approval to explain effect of these items to accounting statements and to form reserved or negative conclusion.

       第22条 如果发现影响会计报表公允反映的重要事项，注册会计师应当在审阅报告的结论段前增设说明段，说明这些事项对会计报表的影响，并形成有保留的或否定性的结论。

  Article 23    Where scope of checking and approval is limited locally, the certified public accountant shall make corresponding explanation in the report of checking and approval, and form reserved conclusion.

Where scope of checking and approval is limited seriously, the certified public accountant shall indicate in the report that he does not provide guarantee at any degree for accounting statements.

       第23条 如果审阅范围受到局部限制，注册会计师应当在审阅报告中予以说明，并形成有保留的结论。

    如果审阅范围受到严重限制，注册会计师应当在审阅报告中指明对会计报表不提供任何程度的保证。

  Article 24    The certified public accountant shall sign and affix his seal on the report of checking and approval. Meanwhile, the official seal of the certified public accountants' firm that the certified public accountant works for shall be affixed, and the address of the firm shall be indicated as well.

       第24条 审阅报告应当由注册会计师签名、盖章，加盖会计师事务所公章，并标明会计师事务所地址。

  Article 25    The report date shall mean the date on which the certified public accountant completes the field checking and approval. The report date shall not be earlier than that on which the competent authority of the unit being checked confirms and sign accounting statements.

       第25条 报告日期是指注册会计师完成外勤审阅工作的日期。审阅报告日期不应早于被审阅单位管理当局确认和签署会计报表的日期。

  Article 26    When issuing the report of checking and approval, the certified public accountant shall attach accounting statements that have been checked and approved simultaneously.

       第26条 在出具审阅报告时，注册会计师应当同时附送已审阅的会计报表。

Chapter 5 Supplementary Rules

    第5章 附 则

  Article 27    Unless provided otherwise, certified public accountants shall perform checking and approval of other financial information other than accounting statements referring to this Public Announcement.

       第27条 注册会计师执行会计报表以外的其他财务信息审阅业务，除有特定要求者外，应当参照本公告办理。

  Article 28    This Public Announcement shall take effect as of XXX.

       第28条 本公告自 年 月 日起施行。