独立审计具体准则第13号——利用其他注册会计师的工作
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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”) acting4 as principal CPAs on using the work of other CPAs in the audit1 of financial statements and to define the responsibilities and duties of both parties.

  Article 2

  The term “principal CPA” in this standard refers to the CPA who is responsible for expressing an audit opinion on the entity5's financial statements as a whole and who uses the work of other CPAs.

  The term “other CPA” in this standard refers to the CPA of another accounting6 firm who is responsible for performing an audit on the accounting information of one or more components7 of the entity.

  The term “component” in this standard refers to the entity's division, branch, subsidiary or associated company etc. whose accounting information is included in the financial statements as a whole, audited8 by the principal CPA.

  Article 3

  This standard is not applicable in the following circumstances:

  (1) joint9 audits10

  (2) where the accounting information of one or more components has no material impact on the entity's financial statements as a whole; and

  (3) when the successor consults the preceding CPA for the audit working papers.

  Article 4

  Unless otherwise specified11, CPAs should refer to this standard in performing audit work other than the audit of financial statements.

  Chapter 2 General principles

  Article 5

  Before accepting the engagement as principal CPA, the CPA should consider the following factors:

  (1) the degree of his participation12 and the materiality of the portion of the financial statements which he audits;

  (2) the degree of knowledge regarding the business of the components audited by another CPA; and

  (3) the risk of material misstatements or omissions13 in the accounting information of the components audited by another CPA.

  Article 6

  When deciding to use the work of another CPA, the principal CPA should contact him and promptly14 inform him of the following matters:

  (1) the objectives and scope of the audit;

  (2) the use of the audit report;

  (3) relevant regulations concerning accounting, auditing etc., and requirements for the preparation of the report;

  (4) audit areas requiring special attention;

  (5) the deadline of the audit;

  (6) the materiality level of the entity's financial statements as a whole; and

  (7) other important matters.

  If the other CPA has already completed the audit work before the principal CPA contacts him, the principal CPA should, with regard to the matters referred to above, review the work of the other CPA to determine whether his work fulfils the requirements.

  Article 7

  The other CPA should co-operate with the principal CPA and, after obtaining the entity's consent, should provide the principal CPA with the required information.

  Article 8

  The principal CPA should promptly obtain a written representation that the other CPA can complete the audit work according to the principal CPA's requirements.

  When the other CPA cannot complete the audit work according to the requirements, he should promptly inform the principal CPA.

  Chapter 3 The principal CPA's audit procedures

  Article 9

  The principal CPA should perform the necessary audit procedures to inspect and review the audit work of the other CPA and properly determine the nature, timing15 and extent of the audit procedures according to the entity's specific circumstances.

  Article 10

  When determining the audit procedures, the principal CPA should consider:

  (1) the materiality level and audit risk of the entity's financial statements as a whole;

  (2) the materiality level of the accounting information for the components audited by the other CPA; and

  (3) the acceptability of the audit risk level determined16 by the other CPA.

  Article 11

  The audit procedures performed by the principal CPA generally include:

  (1) understanding the professional competence17 and independence of the other CPA;

  (2) understanding the objectives and scope of the other CPA's audit;

  (3) obtaining an understanding from the other CPA of his compliance18 with the relevant regulations concerning accounting, auditing etc. and the requirements for the preparation of the report, and obtaining a written representation on audit independence and the matters mentioned above;

  (4) understanding and assessing how the other CPA has dealt with significant audit issues; and

  (5) understanding the details of any unadjusted matters and undisclosed matters discovered by the other CPA.

  Article 12

  If the principal CPA is satisfied with both the professional competence and independence of the other CPA and has either maintained a long-term professional business relationship with him or has other adequate reasons, the principal CPA may consider relying on the results of the other CPA's work. Otherwise, the principal CPA should further perform the following audit procedures:

  (1) discuss with the other CPA his audit procedures, audit conclusions and audit opinion;

  (2) review his detailed19 audit plan; and

  (3) review his other audit working papers, as appropriate.

  Article 13

  If, after performing the audit procedures mentioned above, the principal CPA decides that the audit work of the other CPA does not satisfy the requirements, he should discuss this further with the entity. If necessary, the principal CPA should perform directly or request the other CPA to perform additional audit procedures.

  Article 14

  The principal CPA should document the audit procedures mentioned above and their results together with the relevant information obtained in the audit working papers.

  Chapter 4 The principal CPA's considerations in preparing the auditreport

  Article 15

  The principal CPA should not generally refer to the work of another CPA in the audit report.

  Article 16

  In the following circumstances, the principal CPA may consider referring to the work of the other CPA in the audit report:

  (1) where the principal CPA cannot review the work of the other CPA or perform the necessary audit procedures directly; or

  (2) when the work of the other CPA does not satisfy the requirements and the principal CPA cannot perform the necessary audit procedures directly.

  However, this should not be regarded as division of responsibility to the other CPA.

  Article 17

  If the principal CPA is unable to rely on the audit work of the other CPA and is unable to perform other necessary audit procedures, he should issue an audit report with a qualified20 opinion or a disclaimer of opinion.

  Article 18

  If the principal CPA decides to refer to the work of the other CPA in the audit report, he should state the scope of the audit by both parties, and the proportion of the total asset value, operating revenue or other material items audited by the other CPA to the values of these corresponding items in the entity's financial statements as a whole.

  Article 19

  If the other CPA issues an audit report with explanatory paragraphs, the principal CPA should consider the reasons and the extent of their impact on the financial statements as a whole to decide the type of audit opinion to be expressed.

  Chapter 5 Supplementary21 provisions

  Article 20

  The Chinese Institute of Certified Public Accountants is responsible for the interpretation22 of this standard.

  Article 21

  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 acting czRzoc     
n.演戏,行为,假装;adj.代理的,临时的,演出用的
参考例句:
  • Ignore her,she's just acting.别理她,她只是假装的。
  • During the seventies,her acting career was in eclipse.在七十年代,她的表演生涯黯然失色。
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 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。
7 components 4725dcf446a342f1473a8228e42dfa48     
(机器、设备等的)构成要素,零件,成分; 成分( component的名词复数 ); [物理化学]组分; [数学]分量; (混合物的)组成部分
参考例句:
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
8 audited 046f25df2e99a79dbb3462bbbfa35bf2     
v.审计,查账( audit的过去式和过去分词 )
参考例句:
  • The accounts have to be audited by a firm of external auditors. 这些账目必须由一家外聘审计员的公司来稽查。 来自《简明英汉词典》
  • E. g. few if any charities collection publishes audited accounts. 例如很少义款收集有公布经过查核的帐目。 来自互联网
9 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
10 audits c54379fa058a9ad836b60a32f9ceb5bd     
n.审计,查账( audit的名词复数 )v.审计,查账( audit的第三人称单数 )
参考例句:
  • Requires that use of all bond funds is subject to independent audits. 需要使用的所有债券基金是受独立审计。 来自互联网
  • Support the locations during customer-visits, audits and quality-improvement programs. 支持客户参观,稽核和提高品质等项目。 来自互联网
11 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。
12 participation KS9zu     
n.参与,参加,分享
参考例句:
  • Some of the magic tricks called for audience participation.有些魔术要求有观众的参与。
  • The scheme aims to encourage increased participation in sporting activities.这个方案旨在鼓励大众更多地参与体育活动。
13 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》
14 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。
15 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。
16 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。
17 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。
18 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。
19 detailed xuNzms     
adj.详细的,详尽的,极注意细节的,完全的
参考例句:
  • He had made a detailed study of the terrain.他对地形作了缜密的研究。
  • A detailed list of our publications is available on request.我们的出版物有一份详细的目录备索。
20 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。
21 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。
22 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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