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.

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