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 and to define the responsibility of Certified³ Public Accountants （“CPAs”） for the audit¹ of opening balances of financial statements and to ensure a high standard of professional work.

　　Article 2

　　The term “opening balances” in this standard refers to account balances which exist at the beginning of the accounting⁴ period being audited⁵ when the accounting firm accepts the engagement for the first time. Opening balances are based upon the closing balances of the preceding period and reflect the transactions and events in prior periods and the results of their accounting treatment.

　　The term “accepting the engagement for the first time” in this standard refers to the audit engagement accepted by an accounting firm when the entity⁶'s preceding period financial statements have not been independently audited， or were audited by another accounting firm.

　　Article 3

　　Unless otherwise specified⁷， 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 maintain professional scepticism and adequately consider the impact of the opening balances on the financial statements being audited.

　　Article 5

　　The CPA should apply professional judgement reasonably to determine the scope of the audit of opening balances with regard to the extent of their impact on the financial statements being audited.

　　Article 6

　　When performing an audit of financial statements， the CPA generally does not need to express an audit opinion specifically on the opening balances. However， the CPA should perform appropriate audit procedures and adequately consider the impact of the relevant audit conclusion on the audit opinion to be expressed on the financial statements being audited.

　　Article 7

　　When the preceding period financial statements were audited by another accounting firm， the CPA may contact the preceding CPA to obtain the necessary audit evidence. However， prior consent should be obtained from the entity. The preceding CPA should provide any necessary assistance.

　　Chapter 3 Audit procedures

　　Article 8

　　when performing an audit on the opening balances， the CPA should obtain sufficient appropriate audit evidence to verify that：

　　（1） the opening balances do not contain misstatements or omissions⁸ that materially affect the current period's financial statements；

　　（2） the preceding period's closing balances have been correctly carried forward to the current period or have been appropriately restated； and

　　（3） appropriate accounting policies were applied⁹ in the preceding period and are consistent with those in the current period.

　　Article 9

　　When determining the audit procedures on the opening balances， the CPA should consider the following factors：

　　（1） the accounting policies followed in the preceding period；

　　（2） whether the preceding period's financial statements were audited by another accounting firm；

　　（3） the nature of the balances in the financial statements and the risk of misstatements and omissions in the current period financial statements； and

　　（4） the extent and impact of the opening balances on the current period's financial statements.

　　Article 10

　　If the preceding period's financial statements were audited by another accounting firm， the CPA may obtain audit evidence regarding opening balances by reviewing the preceding CPA's audit working papers. However， the CPA should consider the professional competence¹⁰ and independence of the preceding CPA.

　　If the preceding CPA issues an audit report with explanatory paragraphs， the CPA should pay particular attention to the reasons and consider their impact on the current period's financial statements.

　　Article 11

　　If the CPA is unable to obtain sufficient appropriate audit evidence after performing the audit procedures mentioned above， or if the preceding period's financial statements have not been independently audited， the CPA should perform the following audit procedures on the opening balances：

　　（1） make enquires¹¹ with the entity's management；

　　（2） review accounting and relevant information for the preceding period；

　　（3） verify the opening balances by performing audit procedures on the current period's financial statements； and

　　（4） perform other appropriate substantive¹² procedures.

　　Chapter 4 Audit conclusions and reporting

　　Article 12

　　The CPA should form an audit conclusion on the opening balances based on the audit evidence obtained and determine its impact on the audit opinion on the current period's financial statements.

　　Article 13

　　If the opening balances could materially affect the current period's financial statements and the CPA is unable to obtain sufficient appropriate audit evidence about them， the CPA should express a qualified¹³ opinion or a disclaimer of opinion on the current period's financial statements.

　　Article 14

　　If the opening balances contain misstatements or omissions which materially affect the current period's financial statements， the CPA should request the entity to make adjustments or disclosure. If the entity does not accept the recommendations， the CPA should express a qualified opinion or an adverse¹⁴ opinion on the current period's financial statements.

　　If the preceding period's financial statements were audited by another accounting firm， the CPA should either request that the entity to inform the preceding CPA of the matters mentioned above， or should inform the preceding CPA directly at the approval from the entity.

　　Article 15

　　If the preceding CPA issues an audit report with explanatory paragraphs， the CPA should consider the impact of the relevant matters on the current period's financial statements. If their impact remains¹⁵， the CPA should reflect this in the audit report appropriately.

　　Chapter 5 Supplementary¹⁶ provisions

　　Article 16

　　The Chinese Institute of Certified Public Accountants is responsible for the interpretation¹⁷ of this standard.

　　Article 17

　　This standard takes effect from 1 January 1997.

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