Reply of the Chinese Institute of Certified Public Accountants on the Issues Concerning the Correction of Audit Conclusions by Accounting Firms

中国注册会计师协会关于会计师事务所更正审计结论有关问题的复函

Promulgating Institution: Chinese Institute of Certified Public Accountants

Promulgating Date: 09/05/2002

Effective Date: 09/05/2002

颁布机关: 中国注册会计师协会

颁布时间:09/05/2002

实施时间: 09/05/2002

Text

正文

1. Where after the issuance of an auditor's report, the certified public accountants ("CPA") concerned uncover any facts already existed on the date of the auditor's report that may lead to any modification of the audit conclusions, they shall consult with the audited organization on the treatment of the facts and the auditor's report. If the audited organization agrees to modify the relevant information that it previously provided, the CPAs shall perform the necessary audit process, issue a new auditor's report based on the modified information, and require the audited organization to ensure that appropriate steps are taken to inform relevant users of the auditor's report of the situation.

       一、在审计报告发出后,注册会计师如果发现了一些审计报告日已经存在的可能导致修正审计报告的事实,注册会计师应当与被审计单位讨论如何处理。如果被审计单位同意修改原来提供的有关资料,注册会计师应当实施必要的审计程序,针对修改后的资料重新出具审计报告,并要求被审计单位确保已经采取措施将这一情况通知了有关的审计报告使用人。

2. The accounting firm concerned shall cancel the previous auditor's report, and issue a new one instead of a supplementary auditor's report so as to avoid misleading the users of the auditor's report.

       二、会计师事务所应当将前一次出具的审计报告撤销,重新出具审计报告,而不是出具补充审计报告,以免对报告使用人造成误导。

3. During the period from the date of execution of the previous auditor's report to the date of revocation of the same, should any error in the auditor's report due to improper practice of the accounting firm leads to any loss of any user who relies on the report, the accounting firm shall be held liable correspondingly.

       三、从原审计报告签署日至撤销日，如果因会计师事务所执业不当造成审计报告出现错误，报告使用人依赖该报告造成损失的，会计师事务所应当承担相应的责任。

September 5, 2002

二00二年九月五日