No. 25 Detailed Guidelines of Independent Audit-Accounting Estimation

独立审计具体准则第25号——会计估计

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Kuai [2001] No. 1002

Promulgating Date:01/21/2001

Effective Date:07/01/2001

Revision History:This document has been declared repealed pursuant to the Notice of the Chinese Institute of Certified Public Accountants on Ensuring the Work Related to Audit of Accounting Statements of Listed Companies in 2006 promulgated on February 6, 2007;

This document has been declared repealed again pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅹ) promulgated on January 31, 2008.

 

颁布机关:财政部

文      号:财会[2001]1002号

颁布时间:01/21/2001

实施时间:07/01/2001

修订记录:根据2007年2月6日发布的《中国注册会计师协会关于做好上市公司2006年度会计报表审计工作的通知》，此文件被宣布废止;

根据2008年1月31日发布的《财政部关于公布废止和失效的财政规章和规范性文件目录（第十批）的决定》，此文件再次被宣布废止。

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Chapter 1 General Principles

Chapter 2 Audit Procedures

Chapter 3 Evaluation on Reasonability of the Accounting Estimation

Chapter 4 Supplementary Rules

    第一章  总　则

    第二章  审计程序

    第三章  对会计估计合理性的评价

    第四章  附　则

Chapter 1 General Principles

第一章  总　则 

  Article 1    In order to standardize the audit on accounting evaluation processed by the certified public accountants in the course of accounting statement audit, to specify the working requirements, and to guarantee the practicing quality, these Guidelines are hereby enacted according to the Basic Guidelines of Independent Audit.

       第一条  为了规范注册会计师在会计报表审计中对会计估计的审计,明确工作要求,保证执业质量,根据《独立审计基本准则》,制定本准则。

  Article 2    The accounting estimation as referred to herein shall be consistent with the relevant concepts of the Enterprise Accounting Guidelines.

       第二条  本准则所称会计估计,与企业会计准则的相关概念一致。

  Article 3    Making accounting estimation and disclosing it appropriately according to the enterprises accounting guidelines and other laws and regulations on finance of the state shall be the responsibilities of the administrations of audited units.

       第三条  按照企业会计准则和国家其他有关财务会计法规的要求,合理作出会计估计并予以适当披露,是被审计单位管理当局的责任。

  Article 4    Obtaining adequate and appropriate audit evidences, and evaluating whether the accounting estimation made by the audited unit is reasonable and the disclosure is proper according to the independent audit guidelines shall be the responsibilities of the certified public accountants.

       第四条  按照独立审计准则的要求获取充分、适当的审计证据,评价被审计单位作出的会计估计是否合理、披露是否适当,是注册会计师的责任。

  Article 5    The accounting estimation is generally made by the audited unit under the indeterminate conditions and the risks of serious false report are large, therefore the certified public accountants shall implement the audit with the professional circumspectness.

       第五条  会计估计通常是被审计单位在不确定情况下作出的,发生重大错报的风险较大、注册会计师应当以应有的职业谨慎态度实施审计。

Chapter 2 Audit Procedures

第二章  审计程序 

  Article 6    The certified public accountants shall know of the procedures, methods, and relevant content control of the audited unit on the accounting estimation to determine the quality, time, and scope of the audit procedures.

       第六条  注册会计师应当了解被审计单位作出会计估计的程序、方法和相关内部控制,以确定审计程序的性质、时间和范围。

  Article 7    In the course of auditing the accounting estimation, the certified public accountants shall adopt one or more of the following audit procedures:

(1) Process of re-examining and testing the accounting estimation made by the audited unit;

(2) Comparing the independent estimation and the accounting estimation made by the audited unit; and

(3) Re-examining subsequent proceedings that may authenticate the accounting estimation.

       第七条  在审计会计估计时,注册会计师应当采用下列一种或多种审计程序:

    (一)复核和测试被审计单位作出会计估计的过程;

    (二)利用独立估计与被审计单位作出的会计估计进行比较;

    (三)复核能够证实会计估计的期后事项。

  Article 8    In the course of re-examining and testing the accounting estimation made by the audited unit, the certified public accountants shall adopt the following procedures:

(1) Evaluating the data, hypothesis, and formula on which the accounting estimation is based;

(2) The calculation process to test the accounting estimation;

(3) If possible, comparing accounting estimation made in the previous period and the actual results; and

(4) Considering the approval procedures of the administrations of audited units on accounting estimation.

       第八条  在复核和测试被审计单位作出会计估计的过程时,注册会计师应当采取以下步骤:

    (一)评价会计估计依据的数据、假设和使用的公式;

    (二)测试会计估计的计算过程;

    (三)如有可能,将以前期间作出的会计估计与其实际结果进行比较;

    (四)考虑被审计单位管理当局对会计估计的批准程序。

  Article 9    The certified public accountants shall evaluate the accuracy, completeness, and correlation of data on which the accounting estimation is based.

When the data on which the accounting estimation is based are the accounting data, the certified public accountants shall judge whether these data are consistent with the relevant data of the accounting system. If necessary, the certified public accountants shall consider obtaining audit proof from the exterior of the audited unit.

       第九条  注册会计师应当评价会计估计依据的数据的准确性、完整性和相关性。

    当会计估计依据的数据是会计数据时,注册会计师应当判断其是否与会计系统的相关数据一致。必要时,注册会计师可以考虑从被审计单位外部获取审计证据。

  Article 10    The certified accountants shall evaluate whether the audited unit has analyzed the collected data adequately and has taken these data as the basis to determine the accounting estimation.

       第十条  注册会计师应当评价被审计单位对收集的数据是否进行了适当的分析并作为确定会计估计的基础。

  Article 11    The certified public accountants shall evaluate whether the main hypothesis on which the accounting estimation is based has adequate grounds.

       第十一条  注册会计师应当评价会计估计依据的主要假设是否有适当的根据。

  Article 12    When evaluating the hypothesis on which the accounting estimation is based, the certified public accountants shall:

(1) Judge whether these hypotheses are reasonable according to actual results of the previous periods;

(2) Judge whether these hypotheses are consistent with that of other accounting estimation; and

(3) Judge whether these hypotheses are consistent with the relevant plans of the audited unit.

The certified public accountants shall pay much attention to subjective hypotheses, hypotheses that may cause serious false reports or that are sensitive to the fluctuations.

       第十二条  在评价特定会计估计依据的假设时,注册会计师应当:

    (一)根据以前期间的实际结果,判断这些假设是否合理;

    (二)判断这些假设是否与其他会计估计依据的相关假设一致;

    (三)判断这些假设是否与被审计单位的相关计划一致。

    注册会计师应当特别关注主观的、容易引起重大错报的或对情况变化敏感的假设。

  Article 13    The certified public accountants shall evaluate whether the formula used by the audited unit is proper based on understanding of the operation achievements, trade practice, and the relevant plans of the audited unit.

       第十三条  注册会计师应当根据了解的被审计单位以前期间的经营成果、所处行业惯例及相关计划,评价被审计单位使用的会计估计公式是否仍然适当。

  Article 14    The certified public accountants shall test the calculation process of the audited unit on making the accounting estimation. The testing time and scope shall lie on the following factors:

(1) Complicated procedures of the calculation of accounting estimation;

(2) The evaluation results of the certified public accountants on the procedures and methods of the audited unit on making the accounting estimation; and

(3) The essentiality of the accounting estimation in the accounting statements.

       第十四条  注册会计师应当测试被审计单位作出会计估计的计算过程。测试的时间和范围取决于以下因素:

    (一)会计估计计算的复杂程序;

    (二)注册会计师对被审计单位作出会计估计的程序和方法的评价结果;

    (三)会计估计在会计报表中的重要性。

  Article 15    If possible, the certified public accountants shall compare the accounting estimation made by the audited unit in previous period and the actual results, in order to:

(1) Obtaining legal basis of the general reliability of the audited unit on accounting estimation procedures;

(2) Considering whether to require the audited unit to adjust the calculation formula; and

(3) Evaluating whether the audited unit has made quantitative analysis on the discrepancy of both and make appropriate adjustment or disclosure.

       第十五条  在可能的情况下,注册会计师应当将被审计单位在以前期间作出的会计估计与其实际结果进行比较,藉以:

    (一)获取有关被审计单位会计估计程序总体可靠性的证据;

    (二)考虑是否需要提请被审计单位调整会计估计公式;

    (三)评价被审计单位对两者的差异是否已经量化并作适当的调整或披露。

  Article 16    Important accounting estimation shall generally be re-examined and approved by the administrations of audited units. The certified public accountants shall consider whether the re-examination and approval shall be enforced by the management personnel at the appropriate levels, with the corresponding written proof.

       第十六条  重要的会计估计一般由被审计单位管理当局复核和批准。注册会计师应当考虑这种复核和批准是否由适当层次管理人员执行,且有相应的书面证明。

  Article 17    The certified public accountants shall make the independent estimation by themselves or obtain independent estimation from other tunnels, and compare it with the accounting estimation made by the audited unit. When using independent estimation from other tunnels, the certified public accountants shall evaluate the data, hypotheses, and used formula on which the independent estimation is based and test the calculation process.

       第十七条  注册会计师可以自行作出独立估计或从其他渠道获取独立估计,并与被审计单位作出的会计估计进行比较。当利用从其他渠道获取的独立估计的,注册会计师应当评价独立估计依据的数据、假设和使用的公式,并测试其计算过程。

  Article 18    Transactions and proceedings occurring after the date of statements of assets and liabilities and before the date of audit report are likely to provide audit proof for the certified public accountants for auditing the accounting estimation. The certified public accountants may re-examine such transactions and proceedings to reduce or even to replace the audit procedures as provided by Article 7 Paragraph 1 and 2 herein.

       第十八条  在资产负债表日之后至审计报告日之前发生的交易和事项可能为注册会计师审计会计估计提供审计证据。注册会计师可以复核此类交易和事项,以减少甚至取代第七条第(一)、(二)项的审计程序。

  Article 19    The certified public accountants shall consider whether there are important subsequent transactions or proceedings that may affect the data or hypotheses on which the accounting estimation is based.

       第十九条  注册会计师应当考虑是否存在影响会计估计依据的数据或假设的重大期后交易或事项。

  Article 20    When the process of making the accounting estimation by the audited unit concerns special knowledge and technology, the certified public accountants shall consider whether to use the experts' work.

       第二十条  当被审计单位作出会计估计的过程涉及专门知识和技术时,注册会计师应当考虑是否利用专家的工作。

Chapter 3 Evaluation on Reasonability of the Accounting Estimation

第三章  对会计估计合理性的评价 

  Article 21    The certified public accountants shall make the final evaluation on the reasonability of the accounting estimation made by the audited unit according to the information on the audited unit, and whether the accounting estimation is consistent with the audit proof obtained in the course of audit.

       第二十一条  注册会计师应当根据了解的被审计单位情况,以及会计估计是否与在审计中获取的其他审计证据相一致,对被审计单位作出的会计估计的合理性作出最终评价。

  Article 22    If there is discrepancy between the estimation results made according to the audit data and the accounting estimation made by the audited unit, the certified public accountants shall judge whether the discrepancy is reasonable.

If the discrepancy is not reasonable, the certified public accountants shall require the audited unit to make adjustment. If the audited unit refuses to make adjustment, the certified public accountants shall regard this discrepancy as an error with other errors in order to evaluate whether the discrepancy will cause serious effect on the fairness of the accounting statements.

If a single discrepancy is reasonable but it deflects to one direction, and the accumulation of various discrepancies are likely to affect the fairness of the accounting statements seriously therefore, the certified public accountants shall evaluate the reasonability of the accounting estimation wholly.

       第二十二条  如果依据审计证据得出的估计结果与被审计单位作出的会计估计存在差异,注册会计师应当判断该项差异是否合理。

    如果该项差异不合理,注册会计师应当提请被审计单位予以调整。如果被审计单位拒绝调整,注册会计师应当将该项差异视为一面错报连同其他错报一并考虑,以评价是否对会计报表的公允性产生重大影响。

    如果单项差异合理但偏向一个方向,以致各项差异的累积数可能对会计报表的公允性产生重大影响,注册会计师应当从整体上评价会计估计的合理性。

  Article 23    If there are serious indeterminate factors or subjective data and therefore the reasonability of the accounting estimation may not be evaluated, the certified public accountants shall consider that they may affect the audit reports.

       第二十三条  如果存在重大不确定性因素或缺乏客观数据,以致无法评价会计估计的合理性,注册会计师应当考虑其对审计报告的影响。

Chapter 4 Supplementary Rules

第四章  附　则 

  Article 24    When the certified public accountants enforce the other audit business beyond accounting statements, such as, the audit concerning the accounting estimation shall be handled referring to these Guidelines, excluding the audit with specific requirements.

       第二十四条  注册会计师执行会计报表审计以外的其他审计业务,如涉及会计估计的审计,除有特定要求者外,应当参照本准则办理。

  Article 25    These Guidelines shall take effect as of 1st July 2001.

       第二十五条  本准则自2001年7月1日起施行。