Notice of the Chinese Institute of Certified Public Accountants on Printing and Distributing the "Guiding Opinions on Examining Statements of Foreign Exchange Payments and Receipts"

中国注册会计师协会关于印发《外汇收支情况表审核指导意见》的通知

 

Promulgating Institution: Chinese Institute of Certified Public Accountants

Promulgating Date: 01/13/2005

Effective Date: 01/15/2005

颁布机关: 中国注册会计师协会

颁布时间: 01/13/2005

实施时间: 01/15/2005

To institutes of certified public accountants of all provinces, autonomous regions and municipalities directly under the Central Government:

  各省、自治区、直辖市注册会计师协会:

 

With a view to regulating the activities of certified public accountants in examining statements of foreign exchange payments and receipts, specifying their job requirements, ensuring their service quality and meeting the requirements of foreign exchange administration by the State, the Guiding Opinions on Examining Statements of Foreign Exchange Payments and Receipts, formulated by the Chinese Institute of Certified Public Accountants, is hereby printed and distributed for implementation, and shall become effective on January 15, 2005.

  为了规范注册会计师执行外汇收支情况表审核业务，明确工作要求，保证执业质量，满足国家外汇管理的需要，我会制定了《外汇收支情况表审核指导意见》，现予以印发，自2005年1月15日起施行。

Chinese Institute of Certified Public Accountants

January 13, 2005

中国注册会计师协会 

二○○五年一月十三日

Guiding Opinions on Examining Statements of Foreign Exchange Payments and Receipts

外汇收支情况表审核指导意见

Chapter 1: General Provisions

第一章 总则

 Article 1  With a view to regulating the activities of CPAs in examining statements of foreign exchange payments and receipts, specifying their job requirements and ensuring their service quality, these Guiding Opinions are formulated in accordance with the independent audit standards applicable to Chinese certified public accountants ("CPA").

    第一条 为了规范注册会计师执行外汇收支情况表审核业务,明确工作要求,保证执业质量,根据中国注册会计师独立审计准则,制定本指导意见。

 Article 2  For the purposes of these Guiding Opinions, the term "examination of statements of foreign exchange payments and receipts" shall refer to the activities whereby CPAs, as entrusted by foreign-invested enterprises (hereinafter referred to as the "Examined Entity"), examine whether the preparation of their statements of foreign exchange payments and receipts is in compliance with relevant State provisions on foreign exchange administration, and issue opinions thereon.

    第二条 本指导意见所称外汇收支情况表审核,是指注册会计师接受外商投资企业(以下简称被审核单位)委托,对其外汇收支情况表的编制是否符合国家外汇管理的有关规定进行审核,并发表意见。

 Article 3  The management authorities of the Examined Entities shall be responsible for preparing statements of foreign exchange payments and receipts in a truthful and thorough manner in accordance with relevant State provisions on foreign exchange administration. 

CPAs shall be responsible for issuing examination reports on statements of foreign exchange payments and receipts after performing the examination in accordance with these Guiding Opinions.

    第三条 按照国家外汇管理的有关规定,真实、完整地编制外汇收支情况表是被审核单位管理当局的责任。

  按照本指导意见的要求,在实施审核工作的基础上对外汇收支情况表出具审核报告是注册会计师的责任。

 Article 4  CPAs shall examine statements of foreign exchange payments and receipts on the basis of the audit of annual accounting statements of an Examined Entity. 

In the event that the annual accounting statements of an Examined Entity are audited by other CPAs, the relevant CPAs shall consider the option of utilizing the work of such other CPAs or performing necessary audit procedures so that the work of such other CPAs be taken as the basis for the examination of the statements of foreign exchange payments and receipts.

    第四条 注册会计师应当在年度会计报表审计的基础上对外汇收支情况表进行审核。

  如果被审核单位年度会计报表审计由其他注册会计师实施,注册会计师应当考虑利用其他注册会计师的工作,或实施必要的审计程序以作为外汇收支情况表审核的基础。

 Article 5  CPAs shall obtain sufficient and appropriate examination evidence to draw proper examination conclusions that shall be taken as the bases for their examination opinions.

    第五条 注册会计师应当获取充分、适当的审核证据,以得出恰当的审核结论,作为形成审核意见的基础。

 Article 6  The examination opinions of CPAs shall only be meant to ensure the truthfulness and integrity of statements of foreign exchange payments and receipts in a reasonable manner, and shall not be deemed as attesting to the compliance of the activities relating to foreign exchange payments and receipts of Examined Entities. 

In the event that during the examination process, the CPAs notice any grave violations of relevant State provisions on foreign exchange administration by the Examined Entities, they shall make proper mention thereof in their examination reports.

    第六条 注册会计师的审核意见旨在合理保证外汇收支情况表的真实性和完整性，但不应被视为是对被审核单位外汇收支行为的合规性提供的保证。

  如果在审核过程中注意到被审核单位存在严重违反国家外汇管理有关规定的情形，注册会计师应当在审核报告中予以恰当反映。

Chapter 2: Acceptance of Engagement

第二章 接受业务委托

 Article 7  Prior to accepting the engagement by an Examined Entity of examining statements of foreign exchange payments and receipts, a CPA shall have a good understanding of the following information, and take into consideration his/her own professional competence and business risks to decide whether to accept the engagement or not: 

(1) Relevant State regulations on foreign exchange administration; 

(2) The operations of the Examined Entity related to foreign exchange payments and receipts; 

(3) The principles and methods adopted by the Examined Entity to account for foreign exchanges; 

(4) Information on foreign exchange registration by the Examined Entity; 

(5) Internal controls of the Examined Entity related to foreign exchange payments and receipts; 

(6) Examination of the statements of foreign exchange payments and receipts of the Examined Entity in previous years; and

(7) The factor whether the annual accounting statements of the Examined Entity are audited by other CPAs.

    第七条 在承接外汇收支情况表审核业务前,注册会计师应当了解下列基本情况,考虑自身专业胜任能力和业务风险,以确定是否接受委托:

  (一)国家外汇管理的有关法规;

  (二)被审核单位与外汇收支有关的经营内容;

  (三)被审核单位外汇核算的原则和方法;

  (四)被审核单位外汇登记情况;

  (五)被审核单位与外汇收支有关的内部控制;

  (六)被审核单位以前年度外汇收支情况表的审核情况;

  (七)被审核单位年度会计报表是否由其他注册会计师审计。

 Article 8  In the case of accepting the engagement, the CPAs shall communicate with the client in respect of such issues as the purpose of the engagement, the scope of the examination, the responsibilities of both parties, the purposes of the examination report and the examination fee, and sign an engagement agreement with the client.

    第八条 如果接受委托，注册会计师应当就委托目的、审核范围、双方的责任、审核报告的用途、审核收费等事项与委托人沟通，并签订业务约定书。

Chapter 3: Examination Procedures

第三章 审核程序

 Article 9  CPAs shall plan for and execute the examination work in light of the actual operations related to foreign exchange of Examined Entities, and by reasonably applying the principle of materiality.

    第九条 注册会计师应当根据被审核单位外汇业务的具体情况,合理运用重要性原则,计划和实施审核工作。

 Article 10  CPAs shall apply the procedures set forth in Article 11 through Article 22 herein to the statements of foreign exchange payments and receipts of an Examined Entity on the basis of the audit of its annual accounting statements. 

In the event that signs of major deviations from the preparation provisions are detected with regard to the statements of foreign exchange payments and receipts, the CPAs shall adopt additional examination procedures as deemed necessary. 

The CPAs shall determine the nature, time frame and scope of the examination procedures by taking into consideration such factors as the materiality level, the effectiveness of the internal controls of the Examined Entity as related to foreign exchange payments and receipts, and the misstatement risks of the items of such statements.

    第十条 注册会计师应当在年度会计报表审计的基础上,对外汇收支情况表实施第十一条至第二十二条规定的程序。

  如果发现外汇收支情况表存在重大不符合编制规定的迹象,注册会计师应当追加必要的审核程序。

  注册会计师应当根据重要性水平、被审核单位与外汇收支有关的内部控制的有效性、外汇收支情况表项目的错报风险等因素确定审核程序的性质、时间和范围。

 Article 11  CPAs shall apply the following examination procedures to funds denominated in foreign currencies: 

(1) Obtain the balance statement of such funds, and check the sum of the RMB amount equivalent to the balance and the amount of the balance in non-foreign-currency accounts against the amount of relevant items on the audited accounting statements; 

(2) Check the subtotals of the balance of the foreign currency accounts against relevant items on the statement of foreign exchange payments and receipts; 

(3) Obtain the approval documents for the opening of foreign currency accounts, and examine if the type of accounts listed therein complies with the provisions on the preparation of statements of foreign exchange payments and receipts; and

(4) Examine if the conversion of non-USD foreign currencies is correct.

    第十一条 注册会计师应当对外汇货币资金实施下列审核程序:

  (一)获取外汇货币资金余额明细表,将明细余额相对应的人民币金额和非外汇账户明细余额的合计数与已审计会计报表有关项目金额进行核对;

  (二)将外汇账户明细余额的分类汇总数与外汇收支情况表相关项目进行核对;

  (三)获取外汇开户核准文件,检查填列项目的账户类型是否符合外汇收支情况表的编制规定;

  (四)检查非美元外币的折算是否正确。

 Article 12  CPAs shall apply the following examination procedures to receivable and payable items in foreign currency (including prepaid and unearned items, but exclusive of accrued interest payable in foreign currencies):

(1) Obtain the balance statement of receivable and payable items in foreign currency, and check the sum of the RMB amount equivalent to the balance and the amount of the balance in non-foreign-currency accounts against the amount of relevant items on the audited accounting statements; 

(2) Check the subtotals of the balance in foreign currency accounts against relevant items on the statement of foreign exchange payments and receipts; 

(3) Inspect if the Examined Entity has re-classified the subsidiary accounts according to the indicators listed on the statement of foreign exchange payments and receipts, and if the aging of payable items in foreign currency is correct; and

(4) Examine if the conversion of non-USD foreign currencies is correct.

    第十二条 注册会计师应当对外汇应收、应付类项目(含预付、预收类项目,不含应付外汇利息)实施下列审核程序:

  (一)获取外汇应收、应付类项目余额明细表,将明细余额相对应的人民币金额和非外汇账户明细余额的合计数与已审计会计报表有关项目金额进行核对;

  (二)将外汇账户明细余额的分类汇总数与外汇收支情况表相关项目进行核对;

  (三)检查被审核单位是否按照外汇收支情况表的指标说明,对明细账户重新分类,外汇应付类项目账龄的划分是否正确;

  (四)检查非美元外币的折算是否正确。

 Article 13  CPAs shall apply the following examination procedures to overseas investment and domestic investment in foreign currencies: 

(1) Obtain the capital verification report or other relevant proof of capital contribution of each entity invested, and examine if the amount is consistent with that of relevant items on the statement of foreign exchange payments and receipts; 

(2) Check the form and amount of capital contribution listed in the capital verification report or other relevant proof of capital contribution against the amount of relevant items on the statement of foreign exchange payments and receipts; 

(3) Examine if the actual investment returns gained in the current year have been properly reflected in the current account balance; and

(4) Examine if the conversion of non-USD foreign currencies is correct.

    第十三条 注册会计师应当对境外投资和境内外汇投资实施下列审核程序:

  (一)获取各被投资单位的验资报告或相关的出资证明,检查是否与外汇收支情况表相关项目金额一致;

  (二)将验资报告或相关的出资证明载明的出资方式、金额与外汇收支情况表相关项目填列的金额相核对;

  (三)检查本年实际取得的投资收益是否恰当反映在经常项目差额中;

  (四)检查非美元外币的折算是否正确。

 Article 14  CPAs shall apply the following examination procedures to assets not in the form of foreign currencies: 

(1) Obtain the statements of annual changes of each type of assets not in the form of foreign currencies, and examine the changes of the said assets in the current year; 

(2) Examine the annual changes in the balance of other relevant foreign currency items and related documents, to determine whether there are assets not in the form of foreign currencies other than those included in the obtained statements of annual changes of each type of assets not in the form of foreign currencies; 

(3) Examine if the amounts of the creditor's rights and liabilities as calculated in foreign currencies and settled in RMB are correctly listed; 

(4) Examine if the amount of assets not in the form of foreign currencies created by means of capital increase and reduction is correctly listed; and

(5) Examine if the conversion of non-USD foreign currencies is correct.

    第十四条 注册会计师应当对非外汇形式资产实施下列审核程序:

  (一)获取各类非外汇形式资产本年增减变动情况表,检查非外汇形式资产的本年变动情况;

  (二)检查其他相关外汇项目余额的本年增减变动及相关文件资料,确定是否存在未包含在所获取的各类非外汇形式资产本年增减变动情况表中的非外汇形式资产;

  (三)检查以外币计价而以人民币结算的债权、债务填列金额是否正确;

  (四)检查以增加、减少资本方式而形成的非外汇形式资产填列金额是否正确;

  (五)检查非美元外币的折算是否正确。

 Article 15  CPAs shall apply the following examination procedures to the difference between foreign exchange settlement and purchase: 

(1) Obtain the summary statements of the settlement and purchase of foreign exchange in the current year, re-calculate the difference between the settlement and purchase of foreign exchange, and check the re-calculation against the amount of relevant items on the statement of foreign exchange payments and receipts; 

(2) Examine if the settlement and purchase of foreign exchange handled directly over the counters at banks instead of through the foreign currency account has been included in the summary statement of the settlement and purchase of foreign exchange in the current year, by means of analyzing relevant items on the balance sheet and the income statement; and

(3) Examine if the conversion of non-USD foreign currencies is correct.

    第十五条 注册会计师应当对结购汇差额实施下列审核程序:

  (一)获取本年结汇与购汇的明细汇总表,重新计算本年结购汇差额,并与外汇收支情况表相应项目金额核对;

  (二)通过分析资产负债表、利润表相关项目,检查未通过外汇账户核算、由银行直接办理的结购汇业务,是否已包含在本年结汇与购汇的明细汇总表中;

  (三)检查非美元外币的折算是否正确。

 Article 16  CPAs shall apply the following examination procedures to exchange rate conversion difference: 

(1) Examine if the conversion exchange rates used for preparing the statement of foreign exchange payments and receipts comply with relevant provisions; and 

(2) Activate the analytical procedures to assess the rationality of the changes in the amount of exchange rate conversion difference in the current year.

    第十六条 注册会计师应当对汇率折算差额实施下列审核程序:

  (一)检查编制外汇收支情况表时使用的折算汇率是否符合规定;

  (二)实施分析程序,评价汇率折算差额本年变动金额的合理性。

 Article 17  CPAs shall apply the following examination procedures to other assets: 

(1) Examine the creation of other assets in the current year and the data sources thereof; 

(2) In the event that the amount of other assets is significant (e.g. accounting for more than 0.5% of the total period-end assets), efforts shall be made to further examine the truthfulness and integrity of other items on the statement of foreign exchange payments and receipts; and

(3) In the event that the amount of other assets still cannot be reduced to an acceptable level after further examination, a qualified examination report or an examination report with adverse opinions shall be issued depending on the materiality of the misstatements.

    第十七条 注册会计师应当对其他资产实施下列审核程序:

  (一)检查本年其他资产的形成和数据来源;

  (二)如果其他资产金额较大(例如占期末资产合计数的比率超过0.5%),应当进一步检查外汇收支情况表其他项目的真实性和完整性;

  (三)如经进一步检查仍无法将其他资产金额降至可接受的低水平,应当视错报的重要程度出具保留意见或否定意见的审核报告。

 Article 18  CPAs shall apply the following examination procedures to borrowings (including interest payable in foreign currencies): 

(1) Obtain the balance statement of foreign exchange borrowings, and check the sum of the RMB amount equivalent to the balance and the amount of the balance of non-foreign-exchange borrowings against the amount of relevant items on the audited accounting statements; 

(2) Examine if the Examined Entity has re-classified and re-calculated the balance of foreign exchange borrowings according to the indicators listed on the statement of foreign exchange payments and receipts, and if the amount is correctly listed; 

(3) Obtain the external debt registration certificate and loan contracts, and examine if the amount of all borrowings is listed; 

(4) Activate analytical procedures over the accrued interest on the borrowings, assess the rationality of the amount of interest payable in foreign currencies in the current year, and determine its impact on the current account balance; and

(5) Examine if the conversion of non-USD foreign currencies is correct.

    第十八条 注册会计师应当对借款类项目(含应付外汇利息)实施下列审核程序:

  (一)获取外汇借款明细余额表,并将外汇借款明细余额相应的人民币金额和非外汇借款明细余额的合计数与已审计会计报表相应项目金额进行核对;

  (二)检查被审核单位是否按照外汇收支情况表的指标说明,对外汇借款明细余额重新分类计算,填列金额是否正确;

  (三)获取外债登记证和借款合同,检查借款类项目填列金额是否完整;

  (四)对计提的借款利息实施分析程序,评价应付外汇利息本年发生额的合理性,并确定其对经常项目差额的影响;

  (五)检查非美元外币的折算是否正确。

 Article 19  CPAs shall apply the following examination procedures to the paid-up capital in foreign currencies: 

(1) Obtain the capital verification report and related documents for changes in foreign exchange capital in the current year, and examine if the amount of the changes in foreign exchange capital is consistent with that stated in the capital verification report and related documents; 

(2) Examine if capital transfer with consideration and unilateral capital transfer have occurred during the current year; if applicable, efforts shall be made to obtain relevant documents, examine if the amount following the capital transfer with consideration and unilateral capital transfer has been correctly listed, and check the consistency among the information of relevant items on the asset side of the statement; and

(3) Examine if the conversion of non-USD foreign currencies is correct.

    第十九条 注册会计师应当对实收外汇资本实施下列审核程序:

  (一)获取本年外汇资本增减变动的验资报告及相关文件,检查外汇资本增减变动金额与验资报告及相关文件载明的金额是否相符;

  (二)检查本年是否发生资本对价转移及单方面资本转移的情况;如果发生,则获取相关文件,检查资本对价转移及单方面资本转移后的填列金额是否正确,同时检查资产方相应项目填列信息的一致性;

  (三)检查非美元外币的折算是否正确。

 Article 20  CPAs shall apply the following examination procedures to current account balance: 

(1) In the event that an Examined Entity does not have a report-preparation system related to current account balance, the CPAs shall re-calculate the current account balance incurred during the current year and examine if the amount is correctly listed; 

(2) In the event that an Examined Entity has a report-preparation system related to current account balance, the CPAs shall adopt substantive analytical procedures over the current account balance incurred during the current year after having tested the effectiveness of the report-preparation system, and shall examine if the amount is correctly listed; and 

(3) Examine if the conversion of non-USD foreign currencies is correct.

    第二十条 注册会计师应当对经常项目差额实施下列审核程序:

  (一)如果被审核单位不存在与经常项目差额相关的编报系统,注册会计师应当对经常项目差额的本年发生额实施重新计算程序,检查填列金额是否正确;

  (二)如果被审核单位存在与经常项目差额相关的编报系统,注册会计师应当在对相关编报系统有效性实施测试的基础上,对经常项目差额的本年发生额实施实质性分析程序,检查填列金额是否正确;

  (三)检查非美元外币的折算是否正确。

 Article 21  If the opening balances of some items on a statement of foreign exchange payments and receipts are found to be misstated, the relevant CPAs shall notify the Examined Entity concerned to adjust the period-end balances of the affected items of the current year, and shall also make proper mention thereof in the examination report depending on the materiality of the misstatements.

    第二十一条 如果发现外汇收支情况表项目期初数存在错报,注册会计师应当提请被审核单位调整相关项目的本年期末数,并视错报的重要程度在审核报告中予以恰当反映。

 Article 22  CPAs shall apply the following examination procedures to the notes to statements of foreign exchange payments and receipts: 

(1) With regard to the changes and balances of external guarantee in the current year, efforts shall be made to examine if the amounts are listed correctly by taking into consideration the audit procedures implemented over the external guarantee of the Examined Entity in the audit of its accounting statements;

(2) With regard to the year-end balance of undistributed profits attributable to the foreign investor as calculated according to the equity or pre-agreed ratio, efforts shall be made to examine if the amount is correctly listed in light of the audited accounting statements; and 

(3) With regard to the proportion of other assets to total assets, efforts shall be made to examine if the listed number is correct according to the examination results of the statement of foreign exchange payments and receipts.

    第二十二条 注册会计师应当对外汇收支情况表附注内容实施下列审核程序:

  (一)对于对外担保本年变动及余额,应当结合被审核单位年度会计报表审计中针对对外担保实施的审计程序,检查填列金额是否正确;

  (二)对于按股权或约定比例计算外方所有的未分配利润年末余额,应当根据已审计会计报表,检查填列金额是否正确;

  (三)对于其他资产占资产合计的比率,应当根据外汇收支情况表的审核结果,检查填列数是否正确。

 Article 23  CPAs shall obtain a written declaration from the management authorities of the Examined Entities to the effect that the statement of foreign exchange payment and receipts is prepared in a truthful and complete manner in accordance with relevant State provisions on foreign exchange administration.

    第二十三条 注册会计师应当就被审核单位管理当局按照国家外汇管理的有关规定真实、完整地编制外汇收支情况表获取书面声明。

 Article 24  CPAs shall document the examination procedures implemented and the results obtained.

    第二十四条 注册会计师应当对实施的审核程序及其结果形成工作记录。

Chapter 4: Examination Reports

第四章 审核报告

 Article 25  CPAs shall verify and assess the examination evidence, and take into consideration the audit work related to foreign exchange payments and receipts during the audit of annual accounting statements and the corresponding audit conclusions, to form examination opinions, and issue examination reports.

    第二十五条 注册会计师应当复核与评价审核证据,考虑在实施年度会计报表审计时与外汇收支有关的审计工作及相应审计结论,形成审核意见,出具审核报告。

 Article 26  An examination report shall contain the following elements: 

(1) The title; 

(2) The addressee; 

(3) The introductory paragraph; 

(4) The scope paragraph; 

(5) The opinion paragraph; 

(6) Notes on restricted distribution and use of the examination report; 

(7) Signatures and seals of the CPAs involved; 

(8) The name, address and seal of the accounting firm concerned; and

(9) The date of the report. 

The CPAs may add an explanatory paragraph before or after the opinion paragraph of the examination report, where necessary.

    第二十六条 审核报告应当包括下列要素:

  (一)标题;

  (二)收件人;

  (三)引言段;

  (四)范围段;

  (五)意见段;

  (六)对审核报告分发使用的限制性说明;

  (七)注册会计师的签名及盖章;

  (八)会计师事务所的名称、地址及盖章;

  (九)报告日期。

  注册会计师可以根据需要,在审核报告的意见段之前增加说明段,或在意见段之后增加强调事项段。

 Article 27  The title of an examination report shall in the uniform format of "Examination Report on Statements of Foreign Exchange Payments and Receipts".

    第二十七条 审核报告的标题应当统一规范为“外汇收支情况表审核报告”。

 Article 28  The addressee of an examination report shall be the client who entrusts the examination. The examination report shall specify the full name of the addressee.

    第二十八条 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全称。

 Article 29  The introductory paragraph of an examination report shall contain the following information: 

(1) The title and date of the examined statement of foreign exchange payments and receipts; and 

(2) Responsibilities of the management authority of the Examined Entity concerned and the CPAs involved.

    第二十九条 审核报告的引言段应当说明下列内容:

  (一)已审核外汇收支情况表的名称和日期;

  (二)被审核单位管理当局的责任和注册会计师的责任。

 Article 30  The scope paragraph of an examination report shall contain the following: 

(1) The Guiding Opinions on Examining Statements of Foreign Exchange Payments and Receipts formulated by the Chinese Institute of Certified Public Accountants is taken as the basis for the examination; 

(2) The examination mainly includes examining records and documents, conducting inquiries and implementing analytical procedures; and

(3) The examination provides a reasonable foundation for the CPAs involved to express opinions.

    第三十条 审核报告的范围段应当说明下列内容:

  (一)审核的依据是中国注册会计师协会制定的《外汇收支情况表审核指导意见》;

  (二)审核工作主要包括检查记录和文件、询问以及实施分析程序;

  (三)审核工作为注册会计师发表意见提供了合理的基础。

 Article 31  The opinion paragraph of an examination report shall specify whether the preparation of a statement of foreign exchange payments and receipts is in compliance with relevant State provisions on foreign exchange administration in all material respects.

    第三十一条 审核报告的意见段应当说明外汇收支情况表的编制在所有重大方面是否符合国家外汇管理的有关规定。

 Article 32  CPAs shall issue examination reports on statements of foreign exchange payments and receipts containing unqualified opinions, qualified opinions, adverse opinions or disclaimers in accordance with the examination results and with reference to the Detailed Guidelines on Independent Audit No. 7 —— Auditor's Repor t.

    第三十二条 注册会计师应当根据实施审核工作得出的结果,参照《独立审计具体准则第7号——审计报告》,对外汇收支情况表出具无保留意见、保留意见、否定意见或无法表示意见的审核报告。

 Article 33  Where during the examination process, the CPAs notice that the Examined Entity concerned has committed grave violations of relevant State provisions on foreign exchange administration, or that the beginning balances of some items on its statements of foreign exchange payments and receipts are misstated and have been adjusted within the current year, the CPAs shall give proper description thereof in the explanatory paragraph added after the opinion paragraph. 

The CPAs shall make it clear in the explanatory paragraph that the contents of the paragraph are only meant to draw the attention of the users of the statements of foreign exchange payments and receipts and shall exert no impact whatsoever on the examination opinions already expressed.

    第三十三条 如果在审核过程中注意到被审核单位存在严重违反国家外汇管理有关规定的情形,或发现外汇收支情况表项目期初数存在重大错报且已在本年作出调整,注册会计师应当在意见段之后增加强调事项段予以说明。

  注册会计师应当在强调事项段中指明,该段内容仅用于提醒外汇收支情况表使用人关注,并不影响已发表的意见。

 Article 34  CPAs shall make it clear in an examination report that the said report shall only be used by the relevant Examined Entity when submitting its statement of foreign exchange payments and receipts to State foreign exchange administrations, and shall not be used for any other purposes.

    第三十四条 注册会计师应当在审核报告中说明,审核报告仅供被审核单位向国家外汇管理部门报送外汇收支情况表时使用,不得用于其他用途。

 Article 35  An examination report shall be signed and sealed by the CPAs concerned, and shall bear the name and address of the accounting firm which shall also affix its official seal thereon.

    第三十五条 审核报告应当由注册会计师签名并盖章,载明会计师事务所的名称和地址,并加盖会计师事务所公章。

 Article 36  The date of an examination report shall refer to the date on which the CPAs accomplish the examination. The date of the examination report shall not be earlier than the date on which the management authority of the Examined Entity concerned signs the statement of foreign exchange payment and receipts, and usually shall not be earlier than the date of the auditor's report on its annual accounting statements.

    第三十六条 审核报告日期是指注册会计师完成审核工作的日期。审核报告日期不应早于被审核单位管理当局签署外汇收支情况表的日期,且通常不早于被审核单位年度会计报表审计报告的日期。

 Article 37  An examination report issued by CPAs shall be accompanied by the examined statement of foreign exchange payments and receipts.

    第三十七条 注册会计师出具的审核报告应当后附已审核的外汇收支情况表。

Chapter 5: Supplementary Provisions

第五章 附则

 Article 38  These Guiding Opinions shall come into effect on January 15, 2005.

    第三十八条 本指导意见自2005年1月15日起施行。