GENERAL STANDARD ON QUALITY CONTROL 中国注册会计师质量控制基
文章来源: 文章作者: 发布时间:2007-05-19 05:40 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
 

颁布日期:19970101  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 Law of PRC on CPAs toestablish standards for accounting1 firms on quality control and to ensurea high standard of professional work.

  Article 2

  The term “quality control” in this standard refers to the controlpolicies and procedures, established and applied2 by an accounting firm, toensure that the quality of an audit3 fulfils the requirements of theIndependent Auditing4 Standards.

  Article 3

  The term “control policies” in this standard refers to the directionsand strategies, adopted by the accounting firm, to ensure that the qualityof an audit fulfils the requirements of the Independent AuditingStandards.

  Article 4

  The term “control procedures” in this standard refers to the detailedsteps and methods, adopted by the accounting firm, to fully6 implementquality control policies.

  Article 5

  Unless otherwise specified7, accounting firms should refer to thisstandard for the quality control of non audit engagements.

  Chapter 2 General principles

  Article 6

  The accounting firm should establish two levels of quality controlpolicies and procedures:

  (1) general quality control policies and procedures for theaudit work of the accounting firm; and

  (2) quality control procedures for individual audits8.

  Article 7

  The accounting firm should apply general quality control policies andprocedures to ensure that all audit work fulfils the requirements of theIndependent Auditing Standards.

  Article 8

  The accounting firm should apply quality control procedures onindividual audits to ensure that the audit work of individual audits isperformed in accordance with the Independent Auditing Standards.

  Chapter 3 General quality control

  Article 9

  When establishing general quality control policies and procedures, theaccounting firm should consider the following factors:

  (1) the size and scope of the firm's engagements;

  (2) the way the firm is organized into different businessdepartments;

  (3) the existence of branches and their geographicaldistribution;

  (4) the principle of cost and benefit;

  (5) the quality of staff and the way they are organized into ahierarchy; and

  (6) others.

  Article 10

  The accounting firm should establish and effectively perform relevantgeneral quality control procedures with regard to the various generalquality control policies.

  Article 11

  The accounting firm should establish and apply quality controlpolicies in the following areas:

  (1) the principles of professional ethics9

  (2) professional competence10

  (3) assignment of work;

  (4) supervision11

  (5) consultation12

  (6) acceptance of engagements and

  (7) monitoring.

  Article 12

  The accounting firm should supervise all professional staff to ensurethat they adhere to the principles of professional ethics, independence,objectivity and integrity.

  Article 13

  The Accounting firm should ensure all professional staff have attainedand maintain the professional competence required of them to fulfil theirresponsibilities and perform audit engagements with an attitude ofprofessional scepticism.

  The Accounting firm should provide appropriate professional trainingto all professional staff to enhance their professional competence.

  Article 14

  The accounting firm should assign audit work to staff with therelevant professional competence.

  Article 15

  The accounting firm should establish a multi-level supervisory system.It should require supervisory staff at different levels to direct,supervise and review the audit work done by staff of different levels.

  The term “supervisory staff” refers to those staff at different levelswith responsibility for directing, supervising and reviewing the auditwork, including persons in charge of the accounting firm, Certified13 PublicAccountants (“CPAs”) who have direct responsibility for individual auditsand other staff who have a supervisory responsibility.

  Article 16

  If necessary, the accounting firm should consult relevant experts.

  Article 17

  When accepting an audit engagement, the accounting firm shouldconsider its own ability and independence. It should also consider factorssuch as the integrity and honesty of the entity's management.

  Article 18

  The accounting firm should monitor the operating conditions of thequality control policies and procedures.

  Article 19

  The accounting firm should, by appropriate means, communicate to allprofessional staff the general quality control policies and procedures toensure they are understood and implemented14.

  Chapter 4 Quality control on individual audits

  Article 20

  The CPA who is directly responsible for an audit should perform thosequality control procedures which are, in the context of the generalquality control policies and procedures, appropriate to the individualaudit.

  Article 21

  Supervisory staff should consider the professional competence of theassistants when deciding the means and extent of direction, supervisionand review appropriate for each assistant.

  Article 22

  When giving directions to the assistants, the supervisory staff shouldclearly inform them of:

  (1) their responsibilities;

  (2) the audit objectives of the detailed5 audit procedures to beperformed;

  (3) the nature of the entity's business, and significantaccounting and auditing issues that require special attention; and

  (4) other matters that may affect the detailed auditprocedures.

  Article 23

  Supervisory staff should perform the following monitoring functionsduring the audit:

  (1) monitor the progress of the audit;

  (2) understand significant accounting and auditing issues andpromptly make recommendations, and where necessary, modify the audit plan;and

  (3) resolve any differences of professional judgement and ifnecessary, consider the level of consultation that is appropriate.

  Article 24

  Supervisory staff should review the work performed by the assistantsto provide reasonable assurance that:

  (1) the audit work has been performed in accordance with thedetailed audit plan;

  (2) the work performed and the results obtained have beenadequately documented;

  (3) all significant audit matters have been resolved or arereflected in the audit conclusions;

  (4) the predetermined audit objectives of the detailed auditprocedures have been achieved; and

  (5) the conclusions drawn15 are consistent with the results ofthe audit work performed and support the audit opinion.

  Article 25

  Supervisory staff should review the following on a timely basis:

  (1) the overall audit plan and the detailed audit plan;

  (2) the assessments16 of inherent and control risk, including themodifications made to the overall audit plan and the detailed audit planaccording to the results of the compliance17 tests;

  (3) the documentation of the audit evidence obtained fromsubstantive tests and the audit conclusions drawn from these; and

  (4) financial statements, any proposed audit adjustments andthe proposed audit report.

  Article 26

  Before issuing the audit report, the accounting firm may, according toits need, request staff not otherwise involved in the audit to perform anecessary review.

  Chapter 5 Supplementary18 provisions

  Article 27

  The Chinese Institute of Certified Public Accountants is responsiblefor the interpretation19 of this standard.

  Article 28

  This standard takes effect from 1 January 1997.



点击收听单词发音收听单词发音  

1 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。
2 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。
3 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。
4 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。
5 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。
6 fully Gfuzd     
adv.完全地,全部地,彻底地;充分地
参考例句:
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气,然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
7 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。
8 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
9 ethics Dt3zbI     
n.伦理学;伦理观,道德标准
参考例句:
  • The ethics of his profession don't permit him to do that.他的职业道德不允许他那样做。
  • Personal ethics and professional ethics sometimes conflict.个人道德和职业道德有时会相互抵触。
10 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。
11 supervision hr6wv     
n.监督,管理
参考例句:
  • The work was done under my supervision.这项工作是在我的监督之下完成的。
  • The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。
12 consultation VZAyq     
n.咨询;商量;商议;会议
参考例句:
  • The company has promised wide consultation on its expansion plans.该公司允诺就其扩展计划广泛征求意见。
  • The scheme was developed in close consultation with the local community.该计划是在同当地社区密切磋商中逐渐形成的。
13 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。
14 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
15 drawn MuXzIi     
v.拖,拉,拔出;adj.憔悴的,紧张的
参考例句:
  • All the characters in the story are drawn from life.故事中的所有人物都取材于生活。
  • Her gaze was drawn irresistibly to the scene outside.她的目光禁不住被外面的风景所吸引。
16 assessments 7d0657785d6e5832f8576c61c78262ef     
n.评估( assessment的名词复数 );评价;(应偿付金额的)估定;(为征税对财产所作的)估价
参考例句:
  • He was shrewd in his personal assessments. 他总能对人作出精明的评价。 来自《简明英汉词典》
  • Surveys show about two-thirds use such assessments, while half employ personality tests. 调查表明,约有三分之二的公司采用了这种测评;而一半的公司则采用工作人员个人品质测试。 来自百科语句
17 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。
18 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。
19 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。
TAG标签:
发表评论
请自觉遵守互联网相关的政策法规,严禁发布色情、暴力、反动的言论。
评价:
表情:
验证码:点击我更换图片