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 the application of analytical⁴ procedures in the audit¹ of financial statements， to improve audit efficiency and to ensure a high standard of professional work.

　　Article 2

　　The term “analytical procedures” in this standard refers to the CPA's analysis of an entity⁵'s material ratios or trends， including the investigation⁶ of any unusual fluctuations⁷ in these ratios or trends and their differences from expected amounts and relevant information.

　　Article 3

　　Unless otherwise specified⁸， CPAs should refer to this standard in performing audit work other than the audit of financial statements.

　　Chapter 2 General principles

　　Article 4

　　The CPA should apply professional judgement reasonably， and should determine the manner and extent of applying analytical procedures， to reduce the detection risk to an acceptable level.

　　Article 5

　　The CPA applies analytical procedures mainly for the following purposes：

　　（1） to help determine the nature， timing⁹ and extent of other audit procedures at the audit planning stage；

　　（2） directly as substantive¹⁰ procedures to increase audit efficiency and effectiveness at the audit implementation¹¹ stage； and

　　（3） as an overall review of the financial statements at the audit reporting stage.

　　Article 6

　　When performing analytical procedures， the CPA should consider：

　　（1） the relationship between elements of accounting¹² information； and

　　（2） the relationship between accounting information and relevant non-accounting information.

　　Article 7

　　When performing analytical procedures， the CPA may perform comparisons between the accounting information for the accounting period being audited¹³ and the following items：

　　（1） comparable information for the preceding or prior periods；

　　（2） comparable information within the same industry or relating to other entities¹⁴ of similar size in same industry；

　　（3） the entity's data such as budgets， forecasts etc.； and

　　（4） data estimated by the CPA.

　　Article 8

　　When performing analytical procedures， the CPA may use various methods such as simple comparison， ratio analysis， common-size statement analysis， trend analysis etc.

　　Article 9

　　When applying analytical procedures， the CPA should consider whether certain expected relationships exist between the date. If there are no expected relationships， the CPA should not carry out analytical procedures.

　　Chapter 3 Application of analytical procedures

　　Article 10

　　The CPA should apply analytical procedures at the audit planning and the audit reporting stages and may also apply them at the audit implementation stage.

　　Article 11

　　At the audit planning stage， the CPA should perform analytical procedures to further understand the entity's business and to identity areas of potential risk.

　　Article 12

　　At the audit implementation stage， when using analytical procedures directly as substantive procedures， the CPA should consider the following factors：

　　（1） the objectives of the analytical procedures；

　　（2） the reliability¹⁵ of the results of the analytical procedures；

　　（3） the nature of the entity's business and the degree to which the relevant information can be disaggregated；

　　（4） the relevance¹⁶ of the information；

　　（5） the availability of any relevant information；

　　（6） the source of any relevant information；

　　（7） the reliability of any relevant information；

　　（8） the comparability of any relevant information；

　　（9） the effectiveness of any relevant internal controls； and

　　（10） any accounting adjustments that have been detected in previous audits¹⁷.

　　Article 13

　　At the audit reporting stage， the CPA should exercise the conclusions drawn¹⁸ from the analytical procedures to corroborate¹⁹ the conclusions drawn from performing other audit procedures to determine whether to perform additional audit procedures.

　　Article 14

　　When performing an overall review of the financial statements， the CPA should review the financial statements and their notes and consider：

　　（1） whether the audit evidence obtained in respect of any identified unusual or unexpected differences is appropriate； and

　　（2） whether there are any undetected unusual or unexpected differences.

　　Chapter 4 Treatment of the results of analytical procedures

　　Article 15

　　The CPA should maintain due professional scepticism and consider the following factors when determining the reliability of the results of analytical procedures：

　　（1） the materiality of the items involved in the analytical procedures.

　　Analytical procedures should not be solely²⁰ relied upon for material items；

　　（2） the consistency²¹ of the results of the analytical procedures with the conclusions drawn from other audit procedures directed toward the same audit objective；

　　（3） the accuracy of the expected results of the analytical procedures. Analytical procedures should not be excessively relied upon for less predictable items；

　　（4） the assessments²² of inherent risk and control risk. Analytical procedures should not be excessively relied upon for higher risk items； and

　　（5） the competence²³ and experience of the staff who carried out the analytical procedures.

　　Article 16

　　If the information used for analytical procedures results from internal controls which do not operate effectively， the CPA should not rely on this information or the results of the analytical procedures.

　　Article 17

　　The CPA should investigate， obtain explanations from the entity， and obtain appropriate corroborative²⁴ evidence when the analytical procedures identify unusual results which：

　　（1） significantly deviate²⁵ from the expected amount； or

　　（2） are seriously inconsistent with other relevant information.

　　If the entity does not give any explanations or the explanations are inappropriate， the CPA should consider whether to perform other audit procedures.

　　Chapter 5 Supplementary²⁶ provisions

　　Article 18

　　The Chinese Institute of Certified Public Accountants is responsible for the interpretation²⁷ of this standard.

　　Article 19

　　This standard takes effect from 1 January 1997.

上一篇：独立审计具体准则第12号 下一篇：独立审计具体准则第10号