会协字[1996]457号
颁布日期：19961226 　实施日期：19970101 　颁布单位：中国注册会计师协会

　　Chapter 1 General provisions

　　Article 1

　　This standard is prepared in accordance with the General Independent Auditing² Standard to establish standards for Certified³ Public Accountants （“CPAs”） on using the work of an expert in the audit¹ of financial statements and to obtain appropriate audit evidence.

　　Article 2

　　The term “expert” in this standard refers to a person or firm possessing specific skills， knowledge and experience in a particular field other than accounting⁴ and auditing.

　　the expert may be engaged or employed by the entity⁵ or the accounting firm.

　　Article 3

　　Unless otherwise specified⁶， CPAs should refer to this standard in performing audit work other than the audit of financial statements.

　　Chapter 2 General principles

　　Article 4

　　During the audit， the CPA may， according to his needs， involve and expert to assist him in his work. However， the CPA should be responsible for the audit conclusion drawn⁷ from using the results of the expert's work.

　　Article 5

　　When determining whether to involve an expert to assist him in his work， the CPA should consider：

　　（1） the materiality of the relevant items in the financial statements；

　　（2） the risk of misstatement and omission⁸， and the nature and complexity⁹ of the relevant matters； and

　　（3） the quantity and quality of other audit evidence available.

　　Article 6

　　The CPA should obtain sufficient appropriate audit evidence to ensure that the expert's work can achieve a particular audit objective.

　　Article 7

　　The CPA may use the work of an expert in the following areas：

　　（1） valuations of certain types of assets；

　　（2） determination of quantities and physical condition of certain types of assets；

　　（3） determination of amounts using specialised techniques or methods；

　　（4） the measurement of work completed and to be completed on contracts in progress；

　　（5） legal opinions concerning agreements， litigation， legal disputes etc.； and

　　（6） other areas requiring the use of the work of an expert.

　　Article 8

　　The CPA may obtain the results of an expert's work， either independently or together with the entity， to from audit evidence.

　　Chapter 3 Competence¹⁰， independence and the scope of the expert's work

　　Article 9

　　When planning to use the work of an expert， the CPA should assess the professional competence and independence of the expert.

　　Article 10

　　When assessing the professional competence of the expert， the CPA should consider his professional qualifications， professional experience， reputation etc.

　　Article 11

　　When assessing the independence of the expert， the CPA should consider：

　　（1） whether there is a significant economic relationship between the expert and the entity；

　　（2） whether the expert or his direct relatives are holding important positions in any relevant department of the entity； and

　　（3） other factors which may affect the independence of the expert.

　　The CPA should pay attention to the factors mentioned above as they may affect the objectivity and reliability¹¹ of the results of the expert's work.

　　Article 12

　　If the CPA has doubts about the professional competence or independence of the expert， he should share his opinion with the entity and consider whether sufficient appropriate audit evidence can be obtained through the work of the expert. If necessary， the CPA should consider performing additional audit procedures or involving another expert to obtain audit evidence.

　　Article 13

　　Before using the work of the expert， the CPA should discuss the following matters with the entity and the expert and record the relevant matters in writing：

　　（1） the objectives and scope of the expert's work；

　　（2） the form and contents of the expert's report；

　　（3） the intended use of the results of the expert's work；

　　（4） the situations in which the expert may be mentioned in the audit report；

　　（5） the extent of the expert's use of accounting and other information；

　　（6） any confidentiality¹² requirement；

　　（7） the assumptions and methods intended to be used by the expert； and

　　（8） other relevant matters.

　　Chapter 4 Evaluation¹³ and use of the results of the expert's work

　　Article 14

　　The CPA should assess the sufficiency and appropriateness of the results of the expert's work as audit evidence supporting the relevant financial statement assertions.

　　When evaluating the results of the expert's work， the CPA should consider the following factors：

　　（1） the appropriateness of the source data used by the expert；

　　（2） assumptions and methods adopted by the expert and consistency¹⁴ in their use； and

　　（3） the difference between the results of the expert's work and the relevant conclusions drawn by the CPA.

　　Article 15

　　When assessing whether the source data used by the expert is appropriate， the CPA should consider performing the following procedures：

　　（1） investigating and making enquires¹⁵ regarding the procedures performed by the expert； and

　　（2） reviewing and testing the source data used by the expert.

　　Article 16

　　The expert should be responsible for the appropriateness， reasonableness and application of the assumptions and methods used by him.

　　The CPA should consider whether the assumptions and methods used by the expert are appropriate and reasonable， based on his understanding of the entity and the conclusions drawn from other audit procedures.

　　Article 17

　　If the results of the expert's work do not provide sufficient appropriate audit evidence or if the conclusion drawn by the expert is not consistent with other audit evidence， the CPA should discuss the causes and possible solutions with the entity and the expert together. If necessary， the CPA should perform other audit procedures or engage another expert.

　　Article 18

　　When issuing an unqualified audit report， the CPA generally should not refer to the work of the expert in the audit report.

　　Article 19

　　If， as a result of the expert's work， the CPA decides to issue an audit report with explanatory paragraphs， he may consider referring to the work of an expert in these paragraphs， including the expert's identity and the extent of his involvement.

　　Article 20

　　After assessing the work of the expert， if any one of the following occurs and the CPA cannot obtain relevant audit evidence through performing other audit procedures， the CPA should issue an audit report with a qualified¹⁶ opinion or a disclaimer of opinion：

　　（1） There is a significant difference between the results of the expert's work and the financial statement assertions；

　　（2） The results of the expert's work cannot form sufficient appropriate audit evidence； or

　　（3） The entity does not accept the results of the expert's work and refuses to engage another expert.

　　Chapter 5 Supplementary¹⁷ provisions

　　Article 21

　　The Chinese Institute of Certified Public Accountants is responsible for the interpretation¹⁸ of this standard.

　　Article 22

　　This standard takes effect from 1 January 1997.

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