Specific Guidelines of Independent Audit - Internal Control Auditing 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——内部控制审核》（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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正文

Chapter 1 General Principles

    第1章 总 则

  Article 1    In order to standardize certified public accountants' performance of internal control auditing operations, to specify working requirements, 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执行内部控制审核业务，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    "Internal control auditing" as referred to herein shall mean that certified public accountants are specially entrusted to review certification of competent authority of audited units on validity of internal control related to compilation of accounting statements on some specific date, and declare auditing opinions.

       第2条

    本公告所称内部控制审核，是指注册会计师专门接受委托，就被审核单位管理当局对特定日期的与会计报表编制相关的内部控制有效性的认定进行审核，并发表审核意见。

  Article 3    "Internal control related to compilation of accounting statements" as referred to herein shall include not only internal control system classified by transaction cycle, but also internal control system including management on use of specimen seal impression, management on drawing instrument, budgetary management, property management, contingent liability management, financial authorization management, consignment loan management, computer information system management, and so on.

       第3条

    本公告所称与会计报表编制相关的内部控制，不仅包括按交易循环划分的内部控制制度，还包括印鉴使用管理、票据领用管理、预算管理、财产管理、或有负债管理、财务授权管理、委托贷款管理、计算机信息系统管理等内部控制制度。

  Article 4    To establish and perfect internal control and keep its effect according to the relevant laws, regulations, and rules shall be the responsibility of the competent authority of the audited unit.

To understand, test, and evaluate internal control, and to issue audit reports according to this Public Announcement shall be the responsibility of certified public accountants.

       第4条

    按照国家有关法律、法规和规章的要求，建立健全内部控制并保持其有效性，是被审核单位管理当局的责任。

    按照本公告的要求，了解、测试和评价内部控制，出具审核报告，是注册会计师的责任。

  Article 5    Certified public accountants shall keep due professional care, pay attention to inherent limitation of internal control, and obtain adequate and appropriate evidence to decrease audit risks to an acceptable level.

       第5条

    注册会计师应当保持应有的职业谨慎，关注内部控制的固有限制，获取充分、适当的证据，以将审核风险降低至可接受的水平。

Chapter 2 Business Contract

    第2章 业务约定书

  Article 6    Where the following conditions are satisfied simultaneously, a certified public accountant may be entrusted to execute the internal control auditing business:

(1) The competent authority has promised to be responsible for validity of its internal audit;

(2) The competent authority has evaluated the validity of internal control according to the standards formulated by authoritative institutions (hereinafter referred to as the "Control Standards");

(3) There is sufficient evidence or sufficient evidence may be acquired to support evaluation of the competent authority; and

(4) The competent authority has provided written certification on validity of internal control.

       第6条

    如果同时具备以下条件，注册会计师可接受委托执行内部控制审核业务：

    （一）管理当局已承诺对其内部控制有效性负责；

    （二）管理当局已按权威机构制定的标准（以下称"控制标准"）对内部控制的有效性进行了评价；

    （三）有充分证据或能够获取充分证据支持管理当局的评价；

    （四）管理当局已提供有关内部控制有效性的书面认定。

  Article 7    A certified public accountant shall, after knowing of basic information of the unit to be audited, consider self-owned 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7条

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

    如果接受委托，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 8    A business contract shall include the following contents in general:

(1) Business nature;

(2) Entrustment purposes;

(3) Auditing scope;

(4) Responsibility of the unit to be audited and of the certified public accountant;

(5) Inherent limitation of internal control;

(6) Control standard to evaluate validity of internal control;

(7) Predetermined report format; and

(8) Limitation to distribution and use of report.

       第8条

    业务约定书通常包括以下主要内容：

    （一）业务性质；

    （二）委托目的；

    （三）审核范围；

    （四）被审核单位的责任和注册会计师的责任；

    （五）内部控制的固有限制；

    （六）评价内部控制有效性的控制标准；

    （七）预定的报告格式；

    （八）报告分发和使用的限制。

Chapter 3 Auditing Plan

    第3章 审核计划

  Article 9    A certified public accountant shall obtain documents relating to internal control and its purposes from competent authority of the unit to be audited to understand the certification of validity of internal control.

       第9条

    注册会计师应当向被审核单位管理当局获取有关内部控制及其目标的文件，以了解其对内部控制有效性的认定。

  Article 10    When making an auditing plan, a certified public accountant shall consider the following factors:

(1) Circumstances in which the trade to which the unit to be audited is affiliated is affected, including macro-economic conditions, laws, regulations, rules, technological advancement, and specific accounting practice;

(2) Business operations of the unit to be audited, including organizational framework, operation features, capital constitution, production and business flow, and so on;

(3) Changes of the unit to be audited on business operations and internal control;

(4) Measures of the unit to be audited on evaluating validity of internal control based on Control Standards;

(5) Preliminary judgment on importance level, inherent risks, and other factors related to serious defects of definite internal control;

(6) Type and scope of evidence supporting the certification of competent authority on validity of internal control;

(7) Character of specific internal control and its importance in the integrated internal control;

(8) Preliminary judgment on validity of internal control; and

(9) Information concerning internal control of the unit to be audited known from providing other specialty service.

       第10条

    注册会计师在制定审核计划时，应当考虑以下因素：

    （一）影响被审核单位所在行业的情况，包括宏观经济状况、法律、法规和规章、技术进步以及特定会计惯例等；

    （二）被审核单位的经营情况，包括组织结构、经营特征、资本构成、生产和业务流程等；

    （三）被审核单位最近在经营和内部控制方面的变化；

    （四）被审核单位依据控制标准评价内部控制有效性的方法；

    （五）对与确定内部控制重大缺陷有关的重要性水平、固有风险及其他因素的初步判断；

    （六）支持管理当局对内部控制有效性认定的证据类型和范围；

    （七）特定内部控制的性质及其在内部控制整体中的重要性；

    （八）对内部控制有效性的初步判断；

    （九）从提供其他专业服务中了解到的有关被审核单位内部控制的情况。

  Article 11    Where the unit to be audited has more than one business establishments, the certified public accountant may select internal control of some business establishment for understanding and testing.

When selecting business establishment for understanding and testing, the certified public accountant shall not only consider the relevant provisions of Article 10 herein, but also consider the following factors:

(1) Comparability of operation activities and internal control of different business establishments;

(2) Concentration degree of accounting;

(3) Effect of control environment, especially capacity of direct control and effective supervision as authorized by the competent authority to various business establishments; and

(4) Property and amount of transactions in various business establishments and relevant assets.

       第11条

    如果被审核单位有多个经营场所，注册会计师可选择某些经营场所的内部控制进行了解和测试。

    在选择了解和测试的经营场所时，注册会计师除考虑第十条有关规定外，还应当考虑以下因素：

    （一）不同场所之间经营活动和内部控制的相似性；

    （二）会计处理的集中程度；

    （三）控制环境的有效性，尤其是管理当局对各经营场所授权的直接控制和进行有效监督的能力；

    （四）各经营场所发生的交易及相关资产的性质和金额。

  Article 12    When making an auditing plan, a certified public accountant shall consider the internal audit work of the unit to be audited.

       第12条

    在制定审核计划时，注册会计师应当考虑被审核单位内部审计工作。

Chapter 4 Auditing Procedures

    第4章 审核程序

  Article 13    A certified public accountant shall implement the following working procedures according to the auditing plan:

(1) Understanding design of the internal control;

(2) Evaluating reasonableness and completeness of design of the internal control; and

(3) Testing and evaluating validity of performance of internal control.

       第13条

    注册会计师应当根据审核计划，实施以下工作步骤：

    （一）了解内部控制的设计；

    （二）评价内部控制设计的合理性和完整性；

    （三）测试和评价内部控制执行的有效性。

  Article 14    A certified public accountant shall implement the following procedures to understand the design of internal control:

(1) Inquiring relevant personnel of the audited unit;

(2) Checking relevant documents; and

(3) Observing business activities and performance of its internal control of the audited unit.

       第14条

    注册会计师应当实施以下程序了解内部控制的设计：

    （一）询问被审核单位的有关人员；

    （二）检查有关文件；

    （三）观察被审核单位的经营活动及其内部控制的执行情况。

  Article 15    A certified public accountant shall, based on understanding of all essentials of the internal control, evaluate the reasonableness and completeness of the design of the internal control.

When evaluating reasonableness and completeness of design of the internal control, a certified public accountant shall pay attention to the importance of integrated internal control for realizing the control purposes, and shall not pay attention to specific internal control in isolation.

       第15条

    注册会计师应当在了解内部控制各要素的基础上，评价内部控制设计的合理性和完整性。

    在评价内部控制设计的合理性和完整性时，注册会计师应当关注内部控制整体在实现控制目标中的重要性，而不应孤立地关注特定内部控制。

  Article 16    A certified public accountant shall evaluate the reasonableness and completeness of the design of the internal control according to whether the internal control can prevent and find seriously false reports concerning certification in accounting statements.

When determining the procedure for evaluating reasonableness and completeness of the design of the internal control, a certified public accountant shall consider the following factors:

(1) Property of specific internal control;

(2) Format of documents for specific internal control; and

(3) Complication of business activities and management system.

       第16条

    注册会计师应当根据内部控制能否防止和发现会计报表有关认定的重大错报，评价其设计合理性和完整性。

    在确定评价内部控制设计合理性和完整性的程序时，注册会计师应当考虑以下因素：

    （一）特定内部控制的性质；

    （二）特定内部控制文件的形式；

    （三）经营活动及其管理系统的复杂性。

  Article 17    A certified public accountant shall test the relevant internal control and obtain sufficient and adequate evidence to evaluate validity of performance of internal control.

When testing validity of performance of internal control, a certified public accountant shall pay attention to how this internal control is performed, who performs it, and whether it is performed persistently.

       第17条

    注册会计师应当对相关内部控制进行测试，获取充分、适当的证据，以评价内部控制执行的有效性。

    在测试内部控制执行的有效性时，注册会计师应当关注该项内部控制如何执行、由谁执行以及是否得到一贯执行。

  Article 18    When testing validity of performance of internal control, a certified public accountant shall implement the following procedures in general:

(1) Inquiring relevant personnel of the audited unit;

(2) Checking relevant documents;

(3) Observing business activities of the audited unit; and

(4) Re-performing the relevant internal control.

       第18条

    注册会计师在测试内部控制执行的有效性时，通常实施以下程序：

    （一）询问被审核单位的有关人员；

    （二）检查有关文件；

    （三）观察被审核单位的经营活动；

    （四）重新执行有关内部控制。

  Article 19    When evaluating whether the acquired evidence is adequate and proper, a certified public accountant shall make professional judgment and consider the following factors:

(1) Property of specific internal control;

(2) Importance of specific internal control for realizing control targets;

(3) Property and scope of the audited unit's test of validity of performance of specific internal control; and

(4) Risks due to no observation of specific internal control.

       第19条

    注册会计师在评价获取的证据是否充分、适当时，应当运用专业判断，并考虑以下因素：

    （一）特定内部控制的性质；

    （二）特定内部控制在实现控制目标中的重要性；

    （三）被审核单位对特定内部控制执行有效性进行测试的性质和范围；

    （四）特定内部控制未得到遵循的风险。

  Article 20    When evaluating validity of performance of internal control, a certified public accountant may consider using the test results of the competent authority on validity of performance of internal control. However, he shall acquire sufficient evidence to verify them.

       第20条

    在评价内部控制执行的有效性时，注册会计师可考虑利用管理当局对内部控制执行有效性的测试结果，但应获取充分的证据进行证实。

  Article 21    When evaluating the risks due to no observation of specific internal control, a certified public accountant shall consider the following factors:

(1) Whether there are changes on quantity and property of transactions so as to causing unfavorable consequences to design and performance of specific internal control:

(2) Whether there are changes in internal control;

(3) Specific internal control's dependence degree on validity of other control;

(4) Whether key personnel performing or monitoring internal control change;

(5) Whether the performance of specific internal control depends on manual work or electronic equipment;

(6) Complication degree of specific internal control; and

(7) Whether realization of specific control targets depends on various items of internal control.

       第21条

    注册会计师在评价特定内部控制未得到遵循的风险时，应当考虑以下因素：

    （一）交易的数量和性质是否发生变化，以致对特定内部控制的设计和执行产生不利影响；

    （二）内部控制是否发生变化；

    （三）特定内部控制对其他控制有效性的依赖程度；

    （四）执行或监控内部控制的关键人员是否发生变动；

    （五）特定内部控制的执行是依赖人工还是电子设备；

    （六）特定内部控制的复杂程度；

    （七）特定控制目标的实现是否依赖于多项内部控制。

  Article 22    Under the circumstance in which some internal control is performed persistently, and others are performed during specific time limit, a certified public accountant shall reasonably determine quality, time, and scope of control test according to property of internal control and time and frequency of corresponding internal control.

       第22条

    在某些内部控制持续执行，某些内部控制只在特定时间执行的情况下，注册会计师应当根据内部控制的性质及其执行的时间和频率，合理确定控制测试的性质、时间和范围。

  Article 23    When the competent authority has adopted improving action for internal control before certification of its validity, and the certified public accountant confirms that the new internal control may realize the relevant targets and it has been executed effectively for an appropriate period, he may not consider validity of design and performance of internal control before the betterment.

       第23条

    当管理当局在作出内部控制有效性认定之前已对内部控制作了改进时，如果注册会计师确定新的内部控制能够实现相关目标，并且已有效执行了适当的时间，可不必考虑改进前的内部控制设计和执行的有效性。

  Article 24    A certified public accountant shall communicate with the audited unit in writing in respect of serious defects that have been found in internal control.

       第24条

    对已发现的内部控制重大缺陷，注册会计师应当及时以书面形式与被审核单位进行沟通。

  Article 25    When judging whether some internal control defect is a serious defect, a certified public accountant shall reasonably use his professional judgment, and consider the following factors:

(1) Amount and nature of false report due to faults or malpractices;

(2) Accounting system and balance of accounting books or nature of transactions concerning defects in internal control;

(3) Control environment; and

(4) Other control.

       第25条

    在判断某项内部控制缺陷是否为重大缺陷时，注册会计师应当合理运用专业判断，并考虑以下因素：

    （一）错误或舞弊导致错报的金额和性质；

    （二）内部控制缺陷涉及的会计系统及账户余额或交易的性质；

    （三）控制环境；

    （四）其他控制。

  Article 26    A certified public accountant shall acquire the following written declarations from the competent authority:

(1) The competent authority shall be responsible for establishing, perfecting, and keeping valid internal audit;

(2) The competent authority has evaluated the validity of internal control according to the Control Standards;

(3) The competent authority has certified the validity of internal control on a specific date;

(4) The competent authority has disclosed its known serious defects in design and performance of internal control to the certified public accountant;

(5) The competent authority has explained, to the certified public accountant, serious malpractices, and other malpractices that are not serious, but concern management personnel or key personnel in the course of internal control; and

(6) Subsequent internal control changes and other factors that may affect internal control, including various improving acts adopted by the competent authority against serious defects.

       第26条

    注册会计师应当向管理当局获取以下书面声明：

    （一）管理当局对建立健全并保持有效的内部控制负责；

    （二）管理当局已按控制标准对内部控制的有效性进行了评价；

    （三）管理当局对特定日期的内部控制的有效性做出了认定；

    （四）管理当局已向注册会计师披露了其知悉的内部控制在设计和执行方面存在的重大缺陷；

    （五）管理当局已向注册会计师说明发生的重大舞弊，以及虽不重大但涉及管理人员或在内部控制过程中起关键作用的员工的其他舞弊；

    （六）期后发生的内部控制变化和可能影响内部控制的其他因素，包括管理当局针对重大缺陷采取的各项改进措施。

  Article 27    Where the competent authority refuses to provide written declaration relating to internal control, the certified public accountant shall consider the reliability of other declarations hereof.

       第27条

    如果管理当局拒绝提供有关内部控制的书面声明，注册会计师应当考虑管理当局其他声明的可靠性。

  Article 28    A certified public accountant shall make auditing manuscript comprising of the implemented auditing procedures and results, and relevant acquired materials into auditing manuscript.

       第28条

    注册会计师应当将实施的审核程序及其结果，连同取得的有关资料，形成审核工作底稿。

Chapter 5 Auditing Report

    第5章 审核报告

  Article 29    A certified public accountant shall, after implementing necessary auditing procedures, form auditing opinions and issue auditing report depending on verified evidence.

       第29条

    注册会计师应当在实施必要的审核程序后，以经过核实的证据为依据，形成审核意见，出具审核报告。

  Article 30    An auditing report shall cover the following contents:

(1) Title;

(2) Addressee;

(3) Foreword paragraph;

(4) Scope paragraph;

(5) Inherent limitation paragraph;

(6) Opinion paragraph;

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

(8) Report date.

       第30条

    审核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）固有限制段；

    （六）意见段；

    （七）签章和会计师事务所地址；

    （八）报告日期。

  Article 31    The title of all auditing reports shall be standardized uniformly as the "Internal Control Auditing Report".

       第31条

    审核报告的标题应当统一规范为"内部控制审核报告。

  Article 32    The addressee of an auditing report shall be the entrusting party of the auditing business. The auditing report shall cover the complete name of the addressee.

       第32条

    审核报告的收件人应当为审核业务的委托人。审核报告应当载明收件人的全称。

  Article 33    The foreword paragraph of the auditing report shall cover the following contents:

(1) The certification of the competent authority of the audited unit on the validity of internal control related to accounting statements on a specific date;

(2) Responsibility of the competent authority of the audited unit; and

(3) Responsibility of the certified public accountant.

       第33条

    审核报告的引言段应当说明以下内容：

    （一）被审核单位管理当局对特定日期的与会计报表有关的内部控制有效性的认定；

    （二）被审核单位管理当局的责任；

    （三）注册会计师的责任。

  Article 34    The contents paragraph of the auditing report shall cover the following contents:

(1) Legal basis for auditing, that is, "No. Public Accouchement of Independent Audit Practice - Internal Control Auditing";

(2) Auditing procedures; and

(3) Implemented auditing procedures provide reasonable basis for the certified public accountant's declaration of auditing opinions.

       第34条

    审核报告的范围段应当说明以下内容：

    （一）审核依据，即"独立审计实务公告第 号--内部控制审核"；

    （二）审核程序；

    （三）实施的审核程序为注册会计师发表审核意见提供了合理的基矗

  Article 35    The inherent limitation paragraph of the auditing report shall cover the following contents:

(1) Inherent limitation of internal control; and

(2) Risks of inferring validity of future internal control according to internal evaluation results.

       第35条

    审核报告的固有限制段应当说明以下内容：

    （一）内部控制的固有限制；

    （二）根据内部控制评价结果推测未来内部控制有效性的风险。

  Article 36    The opinion paragraph of the auditing report shall explain whether the audited unit keeps valid internal control relating to compilation of accounting statements in all significant aspects on some specific date according to the Control Standards.

       第36条

    审核报告的意见段应当说明被审核单位在特定日期根据控制标准在所有重大方面是否保持了与会计报表编制相关的有效的内部控制。

  Article 37    The certified public accountant shall sign and affix his seal on auditing report. Meanwhile, the official seal of the certified public accountants firm which the certified public accountant works for shall be affixed, and the address of the firm shall be indicated as well.

       第37条

    审核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 38    The report date shall mean the date on which the certified public accountant completes the field auditing.

       第38条

    报告日期是指注册会计师完成外勤审核工作的日期。

  Article 39    Where a certified public accountant considers that there are serious defects in the audited unit's internal control, and the competent authority has explained those defects and their effect on target realization in its written declarations and certification, and has correct certification on validity of the internal control appropriately, the certified public accountant shall add an explanation paragraph preceding the auditing opinion paragraph to explain serious defects, and declare reserved or negative opinions according to seriousness.

       第39条

    如果注册会计师认为被审核单位内部控制存在重大缺陷，而管理当局已在书面声明及认定中说明了内部控制的重大缺陷及其对实现控制目标的影响，并且恰当地修正了有关内部控制有效性的认定，注册会计师应当在审核意见段前增设说明段说明重大缺陷，并视其严重程度发表保留意见或否定意见。

  Article 40    Where a certified public accountant considers that there are serious defects in the audited unit's internal control, and the competent authority has not explained those defects and their effect on target realization in its written declarations and certification, or has acknowledged serious defects, but still deems its internal control valid, the certified public accountant shall declare negative opinions.

       第40条

    如果注册会计师认为被审核单位内部控制存在重大缺陷，而管理当局未在其书面声明及认定中说明内部控制的重大缺陷及其对实现控制目标的影响，或虽已说明重大缺陷，却认定其内部控制依然有效，注册会计师应当发表否定意见。

  Article 41    Where the auditing scope is limited, the certified public accountant shall declare the reserved opinions or refuse to declare any opinion according to degree of seriousness.

       第41条

    如果审核范围受到限制，注册会计师应当视其重要程度，发表保留意见或者拒绝表示意见。

  Article 42    Where the audited unit has correct serious defects that have been found before the declaration date, and the certified public accountant does not acquire new evidence to support the reasonableness and completeness of design of internal control due to limitation of time, the certified public accountant shall declare reserved opinions.

       第42条

    如果被审核单位在声明日前纠正了已发现的重大缺陷，但由于时间限制注册会计师未能获取新的内部控制设计合理、完整且执行有效的证据，注册会计师应当发表保留意见。

  Article 43    Where the following circumstance exist, the certified public accountant shall consider their effect on the auditing report:

(1) If the certified public accountant decides to mention other certified public accountants' reports in his auditing report;

(2) Serious subsequent events occur;

(3) The certification of the competent authority just concerns validity of internal control of branches of the audited unit; or

(4) The certification of the competent authority just concerns reasonableness and completeness of the design of the internal control.

       第43条

    当存在下列情况时，注册会计师应当考虑其对审核报告的影响：

    （一）注册会计师决定在审核报告中提及其他注册会计师的报告；

    （二）发生重大期后事项；

    （三）管理当局的认定仅涉及被审核单位分部内部控制的有效性；

    （四）管理当局的认定仅涉及内部控制设计的合理性和完整性。

  Article 44    When considering that subsequent events will affect the validity of internal control seriously, the certified public accountant shall declare his reserved or negative opinions; if the effect of these events cannot be determined, the certified public accountant shall refuse to declare any opinion.

       第44条

    如果认为期后事项将严重影响内部控制的有效性，注册会计师应当发表保留意见或者否定意见；如果不能确定其影响，注册会计师应当拒绝表示意见。

Chapter 6 Supplementary Rules

    第6章 附 则

  Article 45    Unless provided otherwise, the certified public accountant shall perform auditing of validity of internal control relating to compilation of accounting statements during a specific period referring to this Public Announcement.

       第45条

    注册会计师对特定期间的与会计报表编制相关的内部控制的有效性执行审核业务，除有特定要求者外，应当参照本公告办理。

  Article 46    This Public Announcement shall take effect as of the issuance date.

       第46条

    本公告自发布日起施行。