独立审计具体准则第15号——期后事项
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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 and to define the responsibility of Certified3 Public Accountants (“CPAs”) for the audit1 of events subsequent to the date of the financial statements and to ensure a high standard of professional work.

  Article 2

  The term “subsequent events” in this standard refers to both events occurring between the balance sheet date and the date of the audit report and events occurring between the date of the audit report and the date the financial statements are issued, which have an impact on the financial statements.

  The term “the date the financial statements are issued” in this standard refers to the date the entity4 discloses the audited5 financial statements to the public.

  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 CPA should maintain professional scepticism and pay adequate attention to the impact of the following two types of subsequent events on the financial statements:

  (1) events that provide further evidence of conditions that existed at the balance sheet date; and

  (2) events that do not affect the amounts in the financial statements but may affect the correct understanding of the financial statements.

  Article 5

  Before the date of the audit report, the CPA should perform the necessary audit procedures and obtain sufficient appropriate audit evidence to determine whether subsequent events have occurred.

  If subsequent events have actually occurred, the CPA should, after performing the necessary audit procedures, determine the types of subsequent events and the extent of their impact on the financial statements and draw audit conclusions therefrom.

  Article 6

  The CPA should request the entity to make adjustments or disclosure based on the types of subsequent events and the extent of their impact on the financial statements. If the entity does not accept the recommendations, the CPA should determine whether, and how, to reflect this in the audit report.

  Article 7

  The CPA does not have any responsibility for performing audit procedures or making any specific enquiries to detect subsequent events occurring between the date of the audit report and the date the financial statements are issued.

  However, the CPA should pay attention to subsequent events identified to him and perform relevant audit procedures on these.

  The entity's management has the responsibility to inform promptly7 the CPA of any subsequent events which may affect the financial statements.

  Article 8

  If the accounting8 information for a component9 of the entity, such as a division, branch or subsidiary etc., is audited by another accounting firm, the CPA should understand the audit procedures performed in respect of subsequent events that may have occurred and consider the impact of the relevant audit conclusions on the entity's financial statements as a whole.

  Chapter 3 Audit procedures

  Article 9

  When performing audit procedures on subsequent events, the CPA may combine the procedures with substantive10 procedures performed on the financial statements or perform extra audit procedures.

  Extra audit procedures should be performed as near as practicable to the date of the audit report.

  Article 10

  Audit procedures on subsequent events include:

  (1) making enquiries with the entity's management and relevant staff; and

  (2) reviewing relevant information.

  Article 11

  The CPA should generally enquire11 about the following matters when auditing subsequent events:

  (1) the current status of items that were accounted for on the basis of preliminary data;

  (2) whether any unusual accounting adjustments have been made or are contemplated12

  (3) whether any events have occurred or are likely to occur which will bring into question the appropriateness of the accounting policies;

  (4) whether any assets have been appropriated by government or destroyed by some uncontrollable factors;

  (5) whether sales of assets have occurred or are planned;

  (6) whether new guarantees, borrowings or commitments have been entered into;

  (7) whether the issue of new shares or debentures13 has been made or is planned;

  (8) whether an agreement to merge14 or liquidate15 has been made or is planned; and

  (9) other relevant matters.

  Article 12

  The CPA should generally review the following information when auditing subsequent events:

  (1) the entity's latest available interim16 financial statements and other relevant management reports;

  (2) declarations or other representations made by the management regarding subsequent events;

  (3) relevant minutes of shareholders'and management meetings held after the balance sheet date;

  (4) representations made by the entity's lawyers or legal consultants17 regarding subsequent events;

  (5) the procedures the entity's management has established to ensure that subsequent events are identified; and

  (6) other relevant information.

  Chapter 4 Considerations in the preparation of the audit report

  Article 13

  For subsequent events which have been detected and have a material impact on the financial statements, the CPA should, based on the types of subsequent events, take the following actions:

  (1) request the entity to adjust the financial statements for those events that provide further evidence of conditions that existed at the balance sheet date; and

  (2) request the entity to disclose information for those events that do not affect the amounts in the financial statements but may affect the correct understanding of the financial statements.

  Article 14

  If the entity does not accept the recommendations for adjustment or disclosure, the CPA should express a qualified18 opinion or an adverse19 opinion.

  Article 15

  When, between the date of the audit report and the date of the financial statements are issued, the CPA becomes aware of subsequent events which may affect the financial statements, he should promptly discuss the matter with the entity's management. If necessary, the CPA should perform appropriate additional audit procedures to determine the types of subsequent events and the extent of their impact on the financial statements and the audit report.

  Article 16

  If the CPA performs additional audit procedures on subsequent events known between the date of the audit report and the date of the financial statements are issued and takes appropriate actions, he may use either one of the following means to determine the date of the audit report:

  (1) signing the audit report with two dates, by keeping the original date of the audit report and specifying20 the new date of the audit report regarding those subsequent events; or

  (2) changing the date of the audit report, by deferring21 the original date of the audit report to the date when all additional audit procedures are completed.

  Article 17

  When deciding to change the date of the audit report, the CPA should perform the necessary audit procedures to detect other subsequent events which may have occurred between the original date of the audit report and the amended22 date of the audit report which may materially affect the financial statements.

  Article 18

  When, after the financial statements have been issued, the CPA becomes aware of subsequent events which existed, but were not detected, at the date of the audit report, he should discuss with the entity the actions to be taken and should consider whether the audited financial statements need revision.

  If the entity refuses to take appropriate steps, the CPA should consider whether to revise the audit report.

  Chapter 5 Supplementary23 provisions

  Article 19

  The Chinese Institute of Certified Public Accountants is responsible for the interpretation24 of this standard.

  Article 20

  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 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。
5 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
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 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。
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 component epSzv     
n.组成部分,成分,元件;adj.组成的,合成的
参考例句:
  • Each component is carefully checked before assembly.每个零件在装配前都经过仔细检查。
  • Blade and handle are the component parts of a knife.刀身和刀柄是一把刀的组成部分。
10 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。
11 enquire 2j5zK     
v.打听,询问;调查,查问
参考例句:
  • She wrote to enquire the cause of the delay.她只得写信去询问拖延的理由。
  • We will enquire into the matter.我们将调查这事。
12 contemplated d22c67116b8d5696b30f6705862b0688     
adj. 预期的 动词contemplate的过去分词形式
参考例句:
  • The doctor contemplated the difficult operation he had to perform. 医生仔细地考虑他所要做的棘手的手术。
  • The government has contemplated reforming the entire tax system. 政府打算改革整个税收体制。
13 debentures 562ac96c0dd37532484d5a88ce061f3e     
n.公司债券( debenture的名词复数 )
参考例句:
  • My money is invested in debentures. 我把钱用于买债券。 来自《现代汉英综合大词典》
  • Owners of debentures do not have voting rights. 信用债券的所有人没有选择权。 来自辞典例句
14 merge qCpxF     
v.(使)结合,(使)合并,(使)合为一体
参考例句:
  • I can merge my two small businesses into a large one.我可以将我的两家小商店合并为一家大商行。
  • The directors have decided to merge the two small firms together.董事们已决定把这两家小商号归并起来。
15 liquidate I3OyM     
v.偿付,清算,扫除;整理,破产
参考例句:
  • A unanimous vote was taken to liquidate the company.全体投票一致通过停业清理公司。
  • They have not hesitated in the past to liquidate their rivals.过去他们曾毫不犹豫地铲除对手。
16 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。
17 consultants c6fbb5ca6219111731f9c4c4d2675810     
顾问( consultant的名词复数 ); 高级顾问医生,会诊医生
参考例句:
  • a firm of management consultants 管理咨询公司
  • There're many consultants in hospital. 医院里有很多会诊医生。
18 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。
19 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。
20 specifying ca4cf95d0de82d4463dfea22d3f8c836     
v.指定( specify的现在分词 );详述;提出…的条件;使具有特性
参考例句:
  • When we describe what the action will affect, we are specifying the noun of the sentence. 当描述动作会影响到什么时,我们指定组成句子的名词。 来自About Face 3交互设计精髓
  • Procurement section only lists opportunistic infection drugs without specifying which drugs. 采购部分只说明有治疗机会性感染的药物,但并没有说明是什么药物。 来自互联网
21 deferring d2cd9fb6ccdde7a0a9618fb4ae1b4833     
v.拖延,延缓,推迟( defer的现在分词 );服从某人的意愿,遵从
参考例句:
  • Recently, the Supreme Court has focused on an additional reason for deferring to administrative agencies. 最近,最高法院强调了尊重行政机构的另一种理由。 来自英汉非文学 - 环境法 - 环境法
  • Think of it as deferring part of the compiler's job to runtime. 可以认为这是将编译器的部分工作延迟到了运行时。 来自互联网
22 Amended b2abcd9d0c12afefe22fd275996593e0     
adj. 修正的 动词amend的过去式和过去分词
参考例句:
  • He asked to see the amended version. 他要求看修订本。
  • He amended his speech by making some additions and deletions. 他对讲稿作了些增删修改。
23 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。
24 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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