独立审计具体准则第8号——错误与舞弊
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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 detection and reporting of any error and fraud which would result in material misstatements in the financial statements, in the audit1 of financial statements and to define relevant responsibility.

  Article 2

  The term “error” in this standard refers to unintentional misstatements or omissions5 in financial statements.

  Article 3

  The term “fraud” in this standard refers to an intentional4 act which results in a misrepresentation of financial statements.

  Article 4

  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 5

  It is the entity7's accounting8 responsibility to establish sound internal controls, to safeguard the assets and to ensure the truthfulness9legitimacy10 and completeness of the accounting information. The entity's management should fully11 implement12 their internal controls to prevent, and to promptly13 detect and correct, error and fraud.

  Article 6

  It is the CPA's audit responsibility to issue an audit report in accordance with the requirements of the Independent Auditing Standards and to ensure the truthfulness and legitimacy of the audit report.

  The CPA should adequately consider audit risk and perform appropriate audit procedures in accordance with the requirements of the Independent Auditing Standards to obtain reasonable assurance that error and fraud, which would result in material misstatements in the financial statements, are detected.

  Article 7

  Due to the inherent limitations of audit tests and the entity's internal controls, the CPA cannot ensure that all error and fraud are detected even if the CPA acts in accordance with the Independent Auditing Standards in performing the audit work.

  Article 8

  The audit of financial statements by a CPA is not specifically aimed at detecting error or fraud. If the client specifically requires an audit of the possible existence of error or fraud, the CPA should consider his own ability and audit risk and contract the terms under a separate engagement letter.

  Chapter 3 Paying attention to error and fraud in the preparationand implementation14 of the audit plan

  Article 9

  When preparing and implementing15 the audit plan, the CPA should pay adequate attention to the possibility of the existence of error and fraud which would result in material misstatements in the financial statements.

  Errors mainly include:

  (1) mathematical or clerical mistakes in the underlying16 records and accounting data;

  (2) oversight17 and misinterpretation of facts; and

  (3) misapplication of accounting policies.

  Fraud mainly includes:

  (1) falsification or alteration19 of records or documents;

  (2) misappropriation of assets;

  (3) suppression or deletion of transactions or events;

  (4) recording20 of fictitious21 transactions or events; and

  (5) intentional use of inappropriate accounting policies.

  Article 10

  When preparing the audit plan, the CPA should consider the possibility of the existence of error and fraud which would result in material misstatements in the financial statements.

  In addition to the inherent limitations of internal controls, the following conditions will increase the risk of error and fraud:

  (1) questionable22 integrity or competence23 of the entity's management;

  (2) unusual pressures on the entity's management;

  (3) existence of unusual transactions; and

  (4) difficulties in obtaining sufficient appropriate audit evidence by the CPA.

  Article 11

  The CPA should make enquiries with the entity's management as to any error and fraud, which have been detected and which may result in material misstatements in the financial statements, and, depending on their seriousness and the way in which they have been dealt with, pay special attention to them when preparing and implementing the audit plan.

  Article 12

  When implementing the audit plan, the CPA should maintain professional scepticism and pay adequate attention to any indications of the possible existence of error and fraud.

  Chapter 4 Actions to be taken on discovery of indications oferror or fraud

  Article 13

  When the CPA detects indications of the possible existence of error or fraud during the audit, he should assess their materiality and determine whether to perform modified or additional audit procedures.

  Article 14

  When performing modified or additional audit procedures, the CPA should consider the type of error or fraud indicated, the likelihood of the occurrence and the extent of their impact on the financial statements.

  Article 15

  After performing modified or additional audit procedures, the CPA should obtain sufficient appropriate audit evidence to confirm whether error or fraud exists. If error or fraud exists, the CPA should determine its impact on the financial statements and request that the entity takes appropriate action.

  Article 16

  If error or fraud cannot be prevented, detected or corrected by the entity's internal controls, the CPA should consider reassessing the effectiveness of relevant internal controls. If necessary, the CPA should perform modified or additional relevant substantive24 procedures.

  Article 17

  The CPA should reconsider the reliability25 of the representations obtained from persons who are involved in the error or fraud.

  Article 18

  The CPA should report to the entity's management, through appropriate means, significant error and all fraud detected during the audit and record them in detail in the audit working papers.

  Article 19

  The CPA should report persons who are suspected of being involved in fraud or significant error to the entity's senior management.

  When the most senior management is suspected of being involved in fraud, the CPA should consider taking appropriate steps and, if necessary, seek legal advice or terminate the engagement.

  Chapter 5 Impact of error or fraud on the audit report

  Article 20

  If the entity refuses to adjust or properly disclose detected material error and fraud, the CPA should express a qualified26 opinion or an adverse27 opinion.

  Article 21

  If it is impossible to determine the extent of the impact of detected error and fraud on the financial statements, the CPA should express a qualified opinion or a disclaimer of opinion.

  Article 22

  If there are limitations, imposed by the entity on the scope of the audit, which preclude28 the CPA from obtaining sufficient appropriate audit evidence to determine whether error or fraud that may be material to the financial statements has occurred, the CPA should express a qualified opinion or a disclaimer of opinion.

  Article 23

  If there are limitations, imposed on the scope of the audit by circumstances other than by the entity, which preclude the CPA from obtaining sufficient appropriate audit evidence to determine whether error or fraud that may be material to the financial statements has occurred, the CPA should consider the impact on the audit report.

  Chapter 6 Supplementary29 provisions

  Article 24 The Chinese Institute of Certified Public Accountants is responsible for the interpretation18 of this standard.

  Article 25

  This standard takes effect from 1 January 1997.



点击收听单词发音收听单词发音  

1 audit wuGzw     
v.审计;查帐;核对;旁听
参考例句:
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
2 auditing JyVzib     
n.审计,查账,决算
参考例句:
  • Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。
  • The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。
3 certified fw5zkU     
a.经证明合格的;具有证明文件的
参考例句:
  • Doctors certified him as insane. 医生证明他精神失常。
  • The planes were certified airworthy. 飞机被证明适于航行。
4 intentional 65Axb     
adj.故意的,有意(识)的
参考例句:
  • Let me assure you that it was not intentional.我向你保证那不是故意的。
  • His insult was intentional.他的侮辱是有意的。
5 omissions 1022349b4bcb447934fb49084c887af2     
n.省略( omission的名词复数 );删节;遗漏;略去或漏掉的事(或人)
参考例句:
  • In spite of careful checking, there are still omissions. 饶这么细心核对,还是有遗漏。 来自《现代汉英综合大词典》
  • It has many omissions; even so, it is quite a useful reference book. 那本书有许多遗漏之处,即使如此,尚不失为一本有用的参考书。 来自《现代汉英综合大词典》
6 specified ZhezwZ     
adj.特定的
参考例句:
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
7 entity vo8xl     
n.实体,独立存在体,实际存在物
参考例句:
  • The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
  • As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体,公司必须纳税。
8 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
9 truthfulness 27c8b19ec00cf09690f381451b0fa00c     
n. 符合实际
参考例句:
  • Among her many virtues are loyalty, courage, and truthfulness. 她有许多的美德,如忠诚、勇敢和诚实。
  • I fired a hundred questions concerning the truthfulness of his statement. 我对他发言的真实性提出一连串质问。
10 legitimacy q9tzJ     
n.合法,正当
参考例句:
  • The newspaper was directly challenging the government's legitimacy.报纸直接质疑政府的合法性。
  • Managing from the top down,we operate with full legitimacy.我们进行由上而下的管理有充分的合法性。
11 fully Gfuzd     
adv.完全地,全部地,彻底地;充分地
参考例句:
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气,然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
12 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
13 promptly LRMxm     
adv.及时地,敏捷地
参考例句:
  • He paid the money back promptly.他立即还了钱。
  • She promptly seized the opportunity his absence gave her.她立即抓住了因他不在场给她创造的机会。
14 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
15 implementing be68540dfa000a0fb38be40d32259215     
v.实现( implement的现在分词 );执行;贯彻;使生效
参考例句:
  • -- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。 来自汉英非文学 - 白皮书
  • He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。 来自辞典例句
16 underlying 5fyz8c     
adj.在下面的,含蓄的,潜在的
参考例句:
  • The underlying theme of the novel is very serious.小说隐含的主题是十分严肃的。
  • This word has its underlying meaning.这个单词有它潜在的含义。
17 oversight WvgyJ     
n.勘漏,失察,疏忽
参考例句:
  • I consider this a gross oversight on your part.我把这件事看作是你的一大疏忽。
  • Your essay was not marked through an oversight on my part.由于我的疏忽你的文章没有打分。
18 interpretation P5jxQ     
n.解释,说明,描述;艺术处理
参考例句:
  • His statement admits of one interpretation only.他的话只有一种解释。
  • Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。
19 alteration rxPzO     
n.变更,改变;蚀变
参考例句:
  • The shirt needs alteration.这件衬衣需要改一改。
  • He easily perceived there was an alteration in my countenance.他立刻看出我的脸色和往常有些不同。
20 recording UktzJj     
n.录音,记录
参考例句:
  • How long will the recording of the song take?录下这首歌得花多少时间?
  • I want to play you a recording of the rehearsal.我想给你放一下彩排的录像。
21 fictitious 4kzxA     
adj.虚构的,假设的;空头的
参考例句:
  • She invented a fictitious boyfriend to put him off.她虚构出一个男朋友来拒绝他。
  • The story my mother told me when I was young is fictitious.小时候妈妈对我讲的那个故事是虚构的。
22 questionable oScxK     
adj.可疑的,有问题的
参考例句:
  • There are still a few questionable points in the case.这个案件还有几个疑点。
  • Your argument is based on a set of questionable assumptions.你的论证建立在一套有问题的假设上。
23 competence NXGzV     
n.能力,胜任,称职
参考例句:
  • This mess is a poor reflection on his competence.这种混乱情况说明他难当此任。
  • These are matters within the competence of the court.这些是法院权限以内的事。
24 substantive qszws     
adj.表示实在的;本质的、实质性的;独立的;n.实词,实名词;独立存在的实体
参考例句:
  • They plan to meet again in Rome very soon to begin substantive negotiations.他们计划不久在罗马再次会晤以开始实质性的谈判。
  • A president needs substantive advice,but he also requires emotional succor. 一个总统需要实质性的建议,但也需要感情上的支持。
25 reliability QVexf     
n.可靠性,确实性
参考例句:
  • We mustn't presume too much upon the reliability of such sources.我们不应过分指望这类消息来源的可靠性。
  • I can assure you of the reliability of the information.我向你保证这消息可靠。
26 qualified DCPyj     
adj.合格的,有资格的,胜任的,有限制的
参考例句:
  • He is qualified as a complete man of letters.他有资格当真正的文学家。
  • We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。
27 adverse 5xBzs     
adj.不利的;有害的;敌对的,不友好的
参考例句:
  • He is adverse to going abroad.他反对出国。
  • The improper use of medicine could lead to severe adverse reactions.用药不当会产生严重的不良反应。
28 preclude cBDy6     
vt.阻止,排除,防止;妨碍
参考例句:
  • We try to preclude any possibility of misunderstanding.我们努力排除任何误解的可能性。
  • My present finances preclude the possibility of buying a car.按我目前的财务状况我是不可能买车的。
29 supplementary 0r6ws     
adj.补充的,附加的
参考例句:
  • There is a supplementary water supply in case the rain supply fails.万一主水源断了,我们另外有供水的地方。
  • A supplementary volume has been published containing the index.附有索引的增补卷已经出版。
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