独立审计实务公告第4号——盈利预测审核
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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 pronouncement is prepared in accordance with the General Independent Auditing1 Standard to establish standards and define the working requirements for and to ensure a high standard of professional work by, Certified2 Public Accountants (“CPAs”) in the course of performing an examination of a prof it forecast.

  Article 2

  The term “examination of a profit forecast” in this pronouncement refers to the CPA's inspection3 and study of an entity4's profit forecast and the expression of an opinion on the examination, following the CPA's acceptance of the engagement in accordance with relevant laws and regulations.

  The term “entity” in this pronouncement refers to those enterprises or other units which are responsible for the preparation of the profit forecast and which engage the CPAs to examine the profit forecast.

  The term “profit forecast” in this pronouncement refers to the entity's estimation of the operating results in future accounting5 periods.

  Article 3

  Unless otherwise specified6, CPAs should refer to this pronouncement in the course of performing examinations of other financial forecasts.

  Chapter 2 General principles

  Article 4

  It is CPA's responsibility to issue a report on the examination of a profit forecast in accordance with the requirements in this pronouncement and to ensure the truthfulness7 and legitimacy8 of such a report. It is the entity's responsibility to prepare and adequately present the profit forecast.

  Article 5

  The purpose of the CPA's examination of the profit forecast is to examine the basic assumptions upon which the entity's profit forecast is based, the accounting policies followed and the basis of preparation and to express an opinion.

  Article 6

  There are inherent uncertainties9 in any profit forecast. A profit forecast cannot be free of subjective10 judgement. The CPA should not guarantee the probability of achieving the predicted results.

  Article 7

  Before accepting the engagement, the CPA and the client should discuss the purpose and scope of the examination of the profit forecast and the responsibilities and duties of both parties. The CPA should also consider his own competence11 and ability to maintain independence in determining whether to accept the engagement.

  If the CPA considers that the basic assumptions upon which the profit forecast is based are unrealistic, or the use to be made of the forecast deviates13 from its original purpose, the CPA should clearly inform the entity to take corrective action. If the entity insists that it will not take corrective action, the CPA should refuse to accept the engagement or should withdraw from the engagement.

  Article 8

  The scope of the examination of the profit forecast should be determined14 in accordance with the requirements of relevant laws and regulations and the terms of the engagement. When determining the scope of the examination, the CPA should understand the entity's operating environment and the key factors affecting the future operating results and should consider the following aspects:

  (1) the entity's experience and capability15 in the preparation of profit forecasts;

  (2) the entity's procedures adopted for the preparation of the profit forecast;

  (3) the purpose and scope of the profit forecast; and

  (4) the length of the profit forecast period.

  Article 9

  The CPA should understand the entity's operating environment and the key factors affecting the future operating results. These include:

  (1) the entity's history and background, business nature, methods of production and operation, competitiveness in the market, relevant laws and regulations and special requirements for accounting policies;

  (2) the market share of the entity's products or services, and marketing16 plans;

  (3) the supply conditions and level of cost for resources such as the labour, capital, materials etc. required in the entity's production and operation;

  (4) the entity's operating results in prior periods and the developing trend; and

  (5) the impact of macroeconomic.

  Chapter 3 Examination procedures

  Article 10

  In the course of performing an examination of the profit forecast, the CPA should design procedures and make appropriate arrangements for the work based on his adequate understanding of the entity's relevant conditions. The CPA should also revise or supplement these procedures in response to changes arising during the examination.

  Article 11

  The CPA should obtain written documentation regarding the basic assumptions underlying17 the entity's profit forecast. The CPA should also examine whether these documented assumptions are consistent with the basic assumptions upon which the actual preparation of the profit forecast is based.

  Article 12

  The CPA should examine whether there is supporting evidence regarding the basic assumptions upon which the profit forecast is based and determine whether unreasonable18 assumptions have been adopted.

  Article 13

  The CPA should obtain relevant information regarding the basic assumptions upon which the profit forecast is based and examine the following matters:

  (1) whether all the assumptions are actually supported by relevant information;

  (2) whether the information used in establishing the assumptions is reasonable; and

  (3) whether the procedures used to establish the assumptions are reasonable.

  Article 14

  When determining whether unreasonable assumptions have been adopted in the profit forecast, the CPA should pay particular attention to those assumptions which:

  (1) have a significant impact on the results of the profit forecast;

  (2) are affected19 very easily by changes in key factors;

  (3) deviate12 from the historical trend; and

  (4) are highly uncertain.

  Article 15

  The CPA has no responsibility to express an opinion specifically on the basic assumptions underlying the profit forecast.

  Neither should the CPA evaluate any assumptions beyond his area of expertise20.

  Article 16

  The CPA should understand the process of preparation of the profit forecast and how accurate any previous profit forecasts have been, compared to actual outcomes. The CPA should perform the following procedures to examine the accounting policies followed and the basis of preparation adopted in the profit forecast:

  (1) analyse and evaluate the stability and development trend of the business operation;

  (2) ascertain21 whether the evidence is sufficient to support the profit forecast;

  (3) examine whether the accounting policies followed in the profit forecast are consistent with the relevant accounting policies actually used; and

  (4) verify whether the methods of calculation in the profit forecast are appropriate.

  Article 17

  In the course of examining the profit forecast, the CPA should obtain relevant representations on the profit forecast from the entity's management.

  Article 18

  The CPA should document the process and results of examination of the profit forecast in the working papers and perform the necessary review.

  Article 19

  The working papers should generally include:

  (1) information relating to the profit forecast such as the basic assumptions upon which the profit forecast is based, the accounting policies followed, the basis of preparation etc.;

  (2) the engagement letter for the examination;

  (3) the examination plan;

  (4) the profit forecast prepared by the entity;

  (5) a record of the evaluation22 of the basic assumptions in the profit forecast;

  (6) records of the examination of the accounting policies followed in the profit forecast;

  (7) records of the examination of the methods of calculation in the profit forecast;

  (8) the representations from the entity's management;

  (9) a summary of work done for the examination;

  (10) the examination report; and

  (11) other information relevant to the examination of the profit forecast.

  Chapter 4 Examination report

  Article 20

  After performing the necessary examination procedures, the CPA should form an examination opinion and issue an examination report based on the verified evidence.

  Article 21

  The examination report should include the following basic contents:

  (1) the title;

  (2) the addressee;

  (3) the scope paragraph;

  (4) the opinion paragraph;

  (5) the signature, stamps and the accounting firm's address; and

  (6) the date of the report.

  Article 22

  The title of the examination report should be standardised as “Report on the examination of the profit forecast”。

  Article 23

  The addressee of the examination report should be the client who requests the examination. The report should state the full name of the addressee.

  Article 24

  The scope paragraph of the examination report should specify23 the following contents:

  (1) the scope of the examination;

  (2) the entity's responsibility for the profit forecast and the CPA's responsibility for the examination;

  (3) the basis of the examination, that is, “Independent Auditing Practice Pronouncement No.4-Examination of Profit Forecasts”; and

  (4) the major examination procedures performed.

  Article 25

  The opinion paragraph of the examination report should specify the following contents:

  (1) whether the basic assumptions upon which the profit forecast is based are adequately disclosed and whether there is any evidence which indicates that these basic assumptions are unreasonable;

  (2) whether the accounting policies followed in the profit forecast are consistent with the relevant accounting policies actually used; and

  (3) whether the profit forecast is prepared according to the pre-determined basis of preparation.

  If there is a disagreement between the CPA and the entity involving any of the above aspects and no consensus24 can be reached, an explanatory paragraph should be added after the opinion paragraph to reflect such a disagreement.

  Article 26

  The examination report should be signed and stamped by the CPA, stamped with the accounting firm's chop and should specify the address of the accounting firm.

  Article 27

  The “date of the report” refers to the date the CPA completes the field work for the examination. The reporting date should not be earlier than the date the entity's management confirms and signs the profit forecast.

  Chapter 5 Supplementary25 provisions

  Article 28

  The Chinese Institute of Certified Public Accountants is responsible for the interpretation26 of this pronouncement.

  Article 29

  This pronouncement takes effect from 1January 1997.



点击收听单词发音收听单词发音  

1 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。
2 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。
3 inspection y6TxG     
n.检查,审查,检阅
参考例句:
  • On random inspection the meat was found to be bad.经抽查,发现肉变质了。
  • The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。
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 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。
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 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。
8 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。
9 uncertainties 40ee42d4a978cba8d720415c7afff06a     
无把握( uncertainty的名词复数 ); 不确定; 变化不定; 无把握、不确定的事物
参考例句:
  • One of the uncertainties of military duty is that you never know when you might suddenly get posted away. 任军职不稳定的因素之一是你永远不知道什么时候会突然被派往它处。
  • Uncertainties affecting peace and development are on the rise. 影响和平与发展的不确定因素在增加。 来自汉英非文学 - 十六大报告
10 subjective mtOwP     
a.主观(上)的,个人的
参考例句:
  • The way they interpreted their past was highly subjective. 他们解释其过去的方式太主观。
  • A literary critic should not be too subjective in his approach. 文学评论家的看法不应太主观。
11 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。
12 deviate kl9zv     
v.(from)背离,偏离
参考例句:
  • Don't deviate from major issues.不要偏离主要问题。
  • I will never deviate from what I believe to be right.我绝不背离我自信正确的道路。
13 deviates 095f40a93b73fe7ea87eddba8bee1aec     
v.偏离,越轨( deviate的第三人称单数 )
参考例句:
  • The boy's behavior deviates from the usual pattern. 这个男孩子的举止与一般人不同。 来自《简明英汉词典》
  • The limit occurs when the ordinate deviates appreciably from unity. 这个限度发生在纵坐标明显地从单位1偏离的时候。 来自辞典例句
14 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。
15 capability JsGzZ     
n.能力;才能;(pl)可发展的能力或特性等
参考例句:
  • She has the capability to become a very fine actress.她有潜力成为杰出演员。
  • Organizing a whole department is beyond his capability.组织整个部门是他能力以外的事。
16 marketing Boez7e     
n.行销,在市场的买卖,买东西
参考例句:
  • They are developing marketing network.他们正在发展销售网络。
  • He often goes marketing.他经常去市场做生意。
17 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。
18 unreasonable tjLwm     
adj.不讲道理的,不合情理的,过度的
参考例句:
  • I know that they made the most unreasonable demands on you.我知道他们对你提出了最不合理的要求。
  • They spend an unreasonable amount of money on clothes.他们花在衣服上的钱太多了。
19 affected TzUzg0     
adj.不自然的,假装的
参考例句:
  • She showed an affected interest in our subject.她假装对我们的课题感到兴趣。
  • His manners are affected.他的态度不自然。
20 expertise fmTx0     
n.专门知识(或技能等),专长
参考例句:
  • We were amazed at his expertise on the ski slopes.他斜坡滑雪的技能使我们赞叹不已。
  • You really have the technical expertise in a new breakthrough.让你真正在专业技术上有一个全新的突破。
21 ascertain WNVyN     
vt.发现,确定,查明,弄清
参考例句:
  • It's difficult to ascertain the coal deposits.煤储量很难探明。
  • We must ascertain the responsibility in light of different situtations.我们必须根据不同情况判定责任。
22 evaluation onFxd     
n.估价,评价;赋值
参考例句:
  • I attempted an honest evaluation of my own life.我试图如实地评价我自己的一生。
  • The new scheme is still under evaluation.新方案还在评估阶段。
23 specify evTwm     
vt.指定,详细说明
参考例句:
  • We should specify a time and a place for the meeting.我们应指定会议的时间和地点。
  • Please specify what you will do.请你详述一下你将做什么。
24 consensus epMzA     
n.(意见等的)一致,一致同意,共识
参考例句:
  • Can we reach a consensus on this issue?我们能在这个问题上取得一致意见吗?
  • What is the consensus of opinion at the afternoon meeting?下午会议上一致的意见是什么?
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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