独立审计具体准则第10号——审计重要性
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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 application of the principle of materiality in the audit1 of financial statements and to determine materiality levels reasonably.

  Article 2

  The term “materiality” in this standard refers to the seriousness of misstatements or omissions4 in the entity5's financial statements. The degree of the seriousness may affect the judgement or decisions made by users of financial statements in certain specific circumstances.

  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

  The assessment7 of materiality is a matter of the CPA's professional judgement.

  When determining the nature, timing8 and extent of audit procedures and evaluating the audit results, the CPA should apply the principle of materiality reasonably.

  Article 5

  When applying the principle of materiality, the CPA should consider the amounts and nature of any misstatements or omissions.

  Article 6

  The CPA should pay attention to the possibility of misstatements or omissions of small amounts that, in aggregate9, could have a material effect on the financial statements.

  Article 7

  The CPA should consider the materiality at both the overall financial statement level, and related account balances and transactions level.

  Article 8

  The CPA should consider the inverse10 relationship between materiality and audit risk. The higher the materiality level, the lower the audit risk; the lower the materiality level, the higher the audit risk. The CPA should maintain professional scepticism when determining the materiality level.

  Article 9

  The CPA should record the process and the result of the determination of materiality level in the audit working papers.

  Chapter 3 Assessment of materiality in the preparation of the auditplan

  Article 10

  When preparing the audit plan, the CPA should make a preliminary assessment of the materiality level to determine how much audit evidence is required. The lower the materiality level, the more audit evidence should be obtained.

  Article 11

  The CPA should consider, as a whole, the following major factors and, using his audit experience, make a preliminary assessment of the materiality level:

  (1) the relevant statutory requirements for financial accounting11

  (2) the entity's size and the nature of its business;

  (3) the result of the assessment of the internal control and audit risk;

  (4) the nature of and relationship between each item in the financial statements; and

  (5) the amount and the fluctuation12 of each item in the financial statements.

  Article 12

  The CPA should choose a reasonable basis for judging the level of materiality and should make use of fixed13 ratios, variable ratios etc. To determine the level of materiality at the overall financial statement level. The basis usually includes total assets, net assets, operating revenue, net profit etc.

  Article 13

  If the materiality level for different individual statement within the financial statements in the same accounting period is different, the CPA should adopt the lowest one as the materiality level at the overall financial statement level.

  Article 14

  When preparing the audit plan, if the entity has not finished preparing the financial statements, the CPA should refer to the interim14 financial statements to forecast the annual financial statements or make necessary changes to last year's financial statements based on the changes in the entity's operating environment and operating conditions, to determine the materiality level at the overall financial statement level.

  Article 15

  Before preparing the audit procedures for account balances or transactions, the CPA may allocate15 the materiality level at the overall financial statement level to each account balance or each class of transactions, or he may separately determine the materiality level for each account balance or each class of transactions.

  Article 16

  When determining the materiality level for each account balance or each class of transactions, the CPA should consider the following major factors:

  (1) the nature of each account balance or each class of transactions and the possibility of misstatements or omissions; and

  (2) the relationship between the materiality level for each account balance or each class of transactions and the materiality level at the overall financial statement level.

  Article 17

  After determining the audit procedures to be performed, if the CPA decides to adopt a lower level of materiality, the level of audit risk increases. The CPA should adopt either or both of the following methods to control the audit risk to an acceptable level:

  (1) extend the scope of compliance16 tests or perform additional compliance procedures to reduce the level of the preliminary assessment of control risk;

  (2) modify the nature, timing and extent of the substantive17 procedures planned to be performed to reduce the detection risk to an acceptable level.

  Article 18

  If there is a modification18 in the audit plan during the audit, the CPA should reconsider the audit risk and materiality level for some or all of the account balances and transactions.

  Chapter 4 Considerations on materiality in evaluating the resultsof the audit

  Article 19

  The materiality level applied19 by the CPA in evaluating the results of the audit may be different from the materiality level in the preliminary assessment determined20 at the time of preparing the audit plan. If the former is much lower than the latter, the CPA should reassess the adequacy of the audit procedures performed.

  Article 20

  When evaluating the results of the audit, the CPA should aggregate the detected but uncorrected misstatements or omissions to consider whether their amount and nature would have a material effect on the financial statements.

  In aggregating21 the uncorrected misstatements or omissions, the CPA should include both the detected and the projected misstatements or omissions and should also consider whether subsequent events and contingencies22 have been properly dealt with.

  Article 21

  If the aggregate of the uncorrected misstatements or omissions exceeds the materiality level, the CPA should consider extending the scope of the substantive tests or requesting that the entity adjust the financial statements to reduce audit risk.

  Article 22

  If the entity refuses to adjust the financial statements or if, after extending the scope of the substantive tests, the aggregate of the uncorrected misstatements or omissions still exceeds the materiality level, the CPA should express a qualified23 opinion or an adverse24 opinion.

  Article 23

  If the aggregate of the uncorrected misstatements or omissions approaches the materiality level, the undetected misstatements or omissions, when taken together with the aggregate of the uncorrected misstatements or omissions, might exceed the materiality level. The CPA should consider performing additional audit procedures or requesting that the entity further adjust the detected misstatements or omissions to reduce audit risk.

  Chapter 5 Supplementary25 provisions

  Article 24

  The Chinese Institute of Certified Public Accountants is responsible for the interpretation26 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 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》
5 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。
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 assessment vO7yu     
n.评价;评估;对财产的估价,被估定的金额
参考例句:
  • This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。
  • What is your assessment of the situation?你对时局的看法如何?
8 timing rgUzGC     
n.时间安排,时间选择
参考例句:
  • The timing of the meeting is not convenient.会议的时间安排不合适。
  • The timing of our statement is very opportune.我们发表声明选择的时机很恰当。
9 aggregate cKOyE     
adj.总计的,集合的;n.总数;v.合计;集合
参考例句:
  • The football team had a low goal aggregate last season.这支足球队上个赛季的进球总数很少。
  • The money collected will aggregate a thousand dollars.进帐总额将达一千美元。
10 inverse GR6zs     
adj.相反的,倒转的,反转的;n.相反之物;v.倒转
参考例句:
  • Evil is the inverse of good.恶是善的反面。
  • When the direct approach failed he tried the inverse.当直接方法失败时,他尝试相反的做法。
11 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。
12 fluctuation OjaxE     
n.(物价的)波动,涨落;周期性变动;脉动
参考例句:
  • The erratic fluctuation of market prices are in consequence of unstable economy.经济波动致使市场物价忽起忽落。
  • Early and adequate drainage is essential if fluctuation occurs.有波动感时,应及早地充分引流。
13 fixed JsKzzj     
adj.固定的,不变的,准备好的;(计算机)固定的
参考例句:
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗?
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定,我们就不应该随意改变。
14 interim z5wxB     
adj.暂时的,临时的;n.间歇,过渡期间
参考例句:
  • The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。
  • It may turn out to be an interim technology.这可能只是个过渡技术。
15 allocate ILnys     
vt.分配,分派;把…拨给;把…划归
参考例句:
  • You must allocate the money carefully.你们必须谨慎地分配钱。
  • They will allocate fund for housing.他们将拨出经费建房。
16 compliance ZXyzX     
n.顺从;服从;附和;屈从
参考例句:
  • I was surprised by his compliance with these terms.我对他竟然依从了这些条件而感到吃惊。
  • She gave up the idea in compliance with his desire.她顺从他的愿望而放弃自己的主意。
17 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。
18 modification tEZxm     
n.修改,改进,缓和,减轻
参考例句:
  • The law,in its present form,is unjust;it needs modification.现行的法律是不公正的,它需要修改。
  • The design requires considerable modification.这个设计需要作大的修改。
19 applied Tz2zXA     
adj.应用的;v.应用,适用
参考例句:
  • She plans to take a course in applied linguistics.她打算学习应用语言学课程。
  • This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
20 determined duszmP     
adj.坚定的;有决心的
参考例句:
  • I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
  • He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
21 aggregating 0fe55a5efe451057100d17d440c89f32     
总计达…( aggregate的现在分词 ); 聚集,集合; (使)聚集
参考例句:
  • The thesis first promotes based Object Oriented Modeling method-Aggregating & Deriving Mothod. 本文首先提出了基于面向对象思想的建模方法——聚合派生法。
  • Multidimensional data cubes are composed of base cube and other cubes aggregating on base cube. 多维立方体由基本立方体和基本立方体的聚集产生的立方体组成。
22 contingencies ae3107a781f5a432c8e43398516126af     
n.偶然发生的事故,意外事故( contingency的名词复数 );以备万一
参考例句:
  • We must consider all possible contingencies. 我们必须考虑一切可能发生的事。
  • We must be prepared for all contingencies. 我们要作好各种准备,以防意外。 来自辞典例句
23 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。
24 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。
25 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。
26 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。
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