No. 26 Specific Guidelines for Independent Audit - Stock under Supervision

独立审计具体准则第26号——存货监盘

 

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Kuai [2002] No. 1016

Promulgating Date:03/05/2002

Effective Date:07/01/2002

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This document has been declared repealed pursuant to the Notice of the Chinese Institute of Certified Public Accountants on Ensuring the Work Related to Audit of Accounting Statements of Listed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This document has been declared repealed again pursuant to the Decision of the Ministry of Finance on Announcing the Catalog of Regulations and Normative Documents on Finance to be Repealed or Ineffective (Batch Ⅹ) promulgated on January 31, 2008.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[2002]1016号

颁布时间:03/05/2002

实施时间:07/01/2002

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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正文

General Principles

Chapter 2 Stock under supervision Plan

Chapter 3 Stock under supervision Procedures

Chapter 4 Handling Special Conditions

Chapter 5 Effect of Results of Stock under supervision on the Audit Report

Chapter 6 Supplementary Rules

    第一章  总则

    第二章  存货监盘计划

    第三章  存货监盘程序

    第四章  特殊情况的处理

    第五章  存货监盘结果对审计报告的影响

    第六章  附则

Chapter 1 General Principles

第一章  总则 

  Article 1    In order to standardize certified public accountants' performance of procedures for stock under supervision in the course of audit of accounting statements, to specify working requirements, and to guarantee the practice quality, these Guidelines are hereby formulated according to 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实施存货监盘程序,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    "Stock under supervision" as referred to herein means the certified public accountants' supervision over the stock taking of the audited unit on the spot, and appropriate selective examination.

       第二条  本准则所称存货监盘,是指注册会计师现场监督被审计单位存货的盘点,并进行适当的抽查。

  Article 3    To take stock at regular intervals, and to determine the quantity and conditions of stock reasonably shall be the responsibility of the competent authority of the audited unit.

To perform stock under supervision so as to acquire sufficient and proper audit evidence to support the quantity and conditions of stock at the period-end shall be the responsibility of the certified public accountants.

       第三条  定期盘点存货,合理确定存货的数量和状况是被审计单位管理当局的责任。

    实施存货监盘,获取有关期末存货数量和状况的充分、适当的审计证据是注册会计师的责任。

Chapter 2 Stock under supervision Plan

第二章  存货监盘计划 

  Article 4    The certified public accountants shall make stock under supervision plan and make reasonable arrangement for stock under supervision based on characteristics of stock, stock taking system, and effectiveness of the internal control over stock of the audited unit.

       第四条  注册会计师应当根据被审计单位存货的特点、盘存制度和存货内部控制的有效性等情况,在评价被审计单位存货盘点计划的基础上,编制存货监盘计划,对存货监盘作出合理安排。

  Article 5    When making stock under supervision plan, the certified public accountants shall:

(1) Learn contents, property, importance of different items, and storage places of stock;

(2) Learn the accounting system for stock and the correlated internal control hereof;

(3) Evaluate inherent risks, control risks, and check risks concerning stock;

(4) Consult working manuscripts of stock under supervision of the prior years;

(5) Consider checking through storage places of stock, especially stock with fairly large amount or special nature;

(6) Consider whether to need assistance of specialists or other certified public accountants; and

(7) Double-check or discuss with the competent authority the stock taking plan.

       第五条  在编制存货监盘计划时,注册会计师应当:

    (一)了解存货的内容、性质、各存货项目的重要程度及存放场所;

    (二)了解存货会计系统及其他相关的内部控制;

    (三)评估与存货相关的固有风险、控制风险和检查风险及重要性;

    (四)查阅以前年度的存货监盘工作底稿;

    (五)考虑实地察看存货的存放场所,特别是金额较大或性质特殊的存货;

    (六)考虑是否需要利用专家的工作或其他注册会计师的工作;

    (七)复核或与管理当局讨论其存货盘点计划。

  Article 6    When double-checking or discussing with the competent authority stock taking plan, the certified public accountants shall take the following major factors into consideration so as to evaluate whether they can determine the quantity and conditions of stock reasonably:

(1) Time schedule for stock taking;

(2) Determination of extent and places for stock taking;

(3) Division of work and competence of the stock taking personnel;

(4) Meeting and assignment allocation before stock taking;

(5) Arrangement and array of stock, differentiation of damaged, old, outdated, defective stock and stock not owned by the audited unit;

(6) Methods and tools to measure and calculate stock;

(7) Methods to determine the degree of completion of in-process products;

(8) Stock taking arrangement for those stored out of this unit;

(9) Control of commencement and closing of stock receipt and dispatch;

(10) Control over move of stock during the stock taking;

(11) Design, use and control of stock taking forms, and

(12) Collection of stock taking results, analysis, investigation, and handling of profit and loss.

       第六条  在复核或与管理当局讨论其存货盘点计划时,注册会计师应当考虑以下主要因素,以评价其能否合理地确定存货的数量和状况:

    (一)盘点的时间安排;

    (二)存货盘点范围和场所的确定;

    (三)盘点人员的分工及胜任能力;

    (四)盘点前的会议及任务布置;

    (五)存货的整理和排列,毁损、陈旧、过时、残次及所有权不属于被审计单位的存货的区分;

    (六)存货的计量工具和计量方法;

    (七)在产品完工程度的确定方法;

    (八)存放在外单位的存货的盘点安排;

    (九)存货收发截止的控制;

    (十)盘点期间存货移动的控制;

    (十一)盘点表单的设计、使用与控制;

    (十二)盘点结果的汇总及盘盈盘亏的分析、调查与处理。

  Article 7    The certified public accountants shall, according to the stock taking system of the audited unit and the effectiveness of the relevant internal control, evaluate whether its stock taking time is reasonable.

       第七条  注册会计师应当根据被审计单位的存货盘存制度及相关内部控制的有效性,评价其盘点时间是否合理。

  Article 8    When being of the opinion that there exist defects in the stock taking plan of the audited unit, the certified public accountants shall request this unit to make adjustment.

       第八条  如果认为被审计单位的存货盘点计划存在缺陷,注册会计师应当提请被审计单位调整。

  Article 9    A stock under supervision plan shall cover the following contents:

(1) Objectives, scope and time schedule for stock under supervision;

(2) Outline and matters for attention for stock under supervision;

(3) Working division for personnel who take part in stock under supervision; and

(4) The scope of selective examination.

       第九条  存货监盘计划应当包括以下主要内容:

    (一)存货监盘的目标、范围及时间安排;

    (二)存货监盘的要点及关注事项;

    (三)参加存货监盘人员的分工;

    (四)抽查的范围。

Chapter 3 Stock under supervision Procedures

第三章  存货监盘程序 

  Article 10    Before an audited unit's stock taking, the certified public accountants shall inspect the stock taking sites, and determine whether the stock that shall be put into stock taking scope has been arranged and arrayed appropriately, and has been marked with stock taking signs to prevent them from be missed out or taken twice or more.

With regard to stock that is not put into the stock taking scope, the certified public accountants shall find out the corresponding cause.

       第十条  在被审计单位盘点存货前，注册会计师应当观察盘点现场，确定应纳入盘点范围的存货是否已经适当整理和排列，并附有盘点标识，防止遗漏或重复盘点。

    对未纳入盘点范围的存货，注册会计师应当查明未纳入的原因。

  Article 11    In respect of stock whose ownership is not vested in an audited unit, the certified public accountants shall obtain the relevant materials such as specifications, quantity, etc. to determine whether it has been stored separately and marked and has not been put into the stock taking scope.

       第十一条  对所有权不属于被审计单位的存货，注册会计师应当取得其规格、数量等有关资料，确定是否已分别存放、标明，且未被纳入盘点范围。 

  Article 12    The certified public accountants shall observe whether the stock taking personnel of an audited unit abide by the stock taking plan and record quantity and conditions of stock exactly.

       第十二条  注册会计师应当观察被审计单位盘点人员是否遵守盘点计划并准确地记录存货的数量和状况。

  Article 13    The certified public accountants shall conduct the selective examination appropriately, compare the results with stock taking records of an audited unit, and form the corresponding records.

       第十三条  注册会计师应当进行适当抽查，将抽查结果与被审计单位盘点记录相核对，并形成相应记录。

  Article 14    In the course of selective examination, the certified public accountants shall trace some items in stock taking records so as to test accuracy of these records. The certified public accountants shall as well trace some items from stock to stock taking records so as to test completeness of the stock taking records.

       第十四条  在抽查时，注册会计师应当从存货盘点记录中选取项目追查至存货实物，以测试盘点记录的准确性；注册会计师还应当从存货实物中选取项目追查至存货盘点记录，以测试存货盘点记录的完整性。

  Article 15    When finding discrepancies in the selective examination, the certified public accountants shall find out the corresponding causes and request the audited unit to make corrections. Where discrepancies are fairly serious, the certified public accountants shall expand the scope of selective examination or request the audited unit to re-take its stock.

       第十五条  如果抽查时发现差异，注册会计师应当查明原因，及时提请被审计单位更正。如果差异较大，注册会计师应当扩大抽查范围或提请被审计单位重新盘点。

  Article 16    The certified public accountants shall pay special attention to the move of stock so as to prevent omission or repeated stock taking.

       第十六条  注册会计师应当特别关注存货的移动情况，防止遗漏或重复盘点。

  Article 17    The certified public accountants shall pay special attention to the conditions of stock, and observe whether an audited unit has appropriately differentiated all damaged, old, outdated, and defective stock.

       第十七条  注册会计师应当特别关注存货的状况，观察被审计单位是否已经恰当地区分所有毁损、陈旧、过时及残次的存货。

  Article 18    The certified public accountants shall acquire credence of send-receive and move of stock before and after the stock taking date, and examine whether the stock records and accounting records at the period-end are correct.

       第十八条  注册会计师应当获取盘点日前后存货收发及移动的凭证，检查库存记录与会计记录期末截止是否正确。

  Article 19    Before completion of an audited unit's stock taking, the certified public accountants shall:

(1) Observe again the sites of stock taking so as to determine whether all stock that shall be put into stock taking scope has been checked; and

(2) Obtain and check records of numbers of stock taking forms that have been used, invalidated, and unused, determine whether these numbers are successive, check whether the granted forms have been recovered totally, and compare them with collection records of stock taking.

       第十九条  在被审计单位存货盘点结束前，注册会计师应当： 

    （一）再次观察盘点现场，以确定所有应纳入盘点范围的存货是否均已盘点； 

    （二）取得并检查已填用、作废及未使用盘点表单的号码记录，确定其是否连续编号，查明已发放的表单是否均已收回，并与存货盘点的汇总记录进行核对。

  Article 20    The certified public accountants shall double-check collection records of stock taking results, and evaluate whether they have reflected actual stock taking results correctly.

       第二十条  注册会计师应当复核盘点结果汇总记录，评估其是否正确地反映了实际盘点结果。

  Article 21    In the event that the stock taking date is not the date of statement of assets and liabilities, the certified public accountants shall perform proper audit procedures to determine whether changes of stock between the stock taking date and the date of statement of assets and liabilities have been recorded correctly.

       第二十一条  如果存货盘点日不是资产负债表日，注册会计师应当实施适当的审计程序，确定盘点日与资产负债表日之间存货的变动是否已作正确的记录。

  Article 22    Under the perpetual stock system, in the event that there exist serious discrepancies between the perpetual stock records and the stock taking results, the certified public accountants shall carry out the supplementary audit procedures to find out causes and check whether the perpetual stock records have been adjusted appropriately.

       第二十二条  在永续盘存制下，如果永续盘存记录与存货盘点结果之间出现重大差异，注册会计师应当实施追加审计程序，查明原因，并检查永续盘存记录是否已作适当的调整。

  Article 23    When being of the opinion that an audited unit's stock taking means and results are invalid, the certified public accountants shall request it to retake stock.

       第二十三条  如果认为被审计单位的盘点方式及其结果无效，注册会计师应当提请被审计单位重新盘点。

Chapter 4 Handling Special Conditions

第四章  特殊情况的处理

  Article 24    In the event that the stock under supervision cannot be performed due to property or places of the audited unit's stock, the certified public accountants shall consider whether to perform the substitute audit procedures so as to acquire sufficient and proper audit evidence concerning the quantity and conditions of ending stock.

The substitute audit procedures performed by the certified public accountants mainly include:

(1) Checking purchase transaction vouchers or manufacture records and other relevant materials;

(2) Checking vouchers of sales transactions occurring after the date of statement of assets and liabilities; and

(3) Performing verification through correspondence from customers or suppliers.

       第二十四条  如果由于被审计单位存货的性质或位置等原因导致无法实施存货监盘，注册会计师应当考虑能否实施替代审计程序，获取有关期末存货数量和状况的充分、适当的审计证据。 

    注册会计师实施的替代审计程序主要包括： 

    （一）检查进货交易凭证或生产记录以及其他相关资料； 

    （二）检查资产负债表日后发生的销货交易凭证； 

    （三）向顾客或供应商函证。 

  Article 25    In the event that the stock under supervision cannot be performed on the scheduled date due to unpredictable factors or the audited unit's ending stock taking has been completed upon the receipt of the entrustment, the certified public accountants shall evaluate the effectiveness of the internal control over stock, conduct the selective examination of stock, or request the audited unit to make another stock taking on another date. Meanwhile, they test stock transactions occurring during this period so as to acquire sufficient and proper audit evidence concerning the quantity and conditions of the ending stock.

       第二十五条  如果因不可预见的因素导致无法在预定日期实施存货监盘或接受委托时被审计单位的期末存货盘点已经完成，注册会计师应当评估存货内部控制的有效性，对存货进行适当抽查或提请被审计单位另择日期重新盘点，同时测试在该期间发生的存货交易，以获取有关期末存货数量和状况的充分、适当的审计证据。

  Article 26    With regard to stock that has been kept by other units on behalf of an audited unit or has been pledged by the unit, the certified public accountants shall perform verification from the trustees or creditors through correspondence. In the event that the proportion of amount of such stock in current assts or total assts is fairly large, the certified public accountants shall also consider performing stock under supervision or receiving assistance of other certified public accountants.

       第二十六条  对被审计单位委托其他单位保管的或已作质押的存货，注册会计师应当向保管人或债权人函证。如果此类存货的金额占流动资产或总资产的比例较大，注册会计师还应当考虑实施存货监盘或利用其他注册会计师的工作。

  Article 27    In the event that the certified public accountants are initially entrusted and do not perform supervision over stock taking at the last period's end, and such stock will affect seriously the accounting statements of this period, they shall perform one or more of the following audit procedures to acquire sufficient and proper audit evidence for initial stock balance of this period, provided they have acquired sufficient and proper audit evidence for ending stock quantity of this period:

(1) Looking up working manuscript of the predecessor certified public accountants;

(2) Checking and approving the stock taking records and documents of the prior period;

(3) Selectively examining stock transaction records of the prior period; and

(4) Making analysis by using the gross profit percentage method.

       第二十七条  当注册会计师首次接受委托未能对上期期末存货实施监盘，且该存货对本期会计报表存在重大影响时，如果已获取有关本期期末存货余额的充分、适当的审计证据，注册会计师应当实施以下一项或多项审计程序，以获取有关本期期初存货余额的充分、适当的审计证据： 

    （一）查阅前任注册会计师工作底稿； 

    （二）审阅上期存货盘点记录及文件； 

    （三）抽查上期存货交易记录； 

    （四）运用毛利百分比法等进行分析。 

Chapter 5 Effect of Results of Stock under supervision on the Audit Report

第五章  存货监盘结果对审计报告的影响

  Article 28    The certified public accountants shall, based on the acquired audit evidence, form the audit conclusion on the quantity and conditions of the ending stock, and determine the effect hereof on the audit report.

       第二十八条  注册会计师应当根据已获取的审计证据，形成有关期末存货数量和状况的审计结论，并确定对审计报告的影响。

  Article 29    Where neither stock under supervision, nor substitute audit procedures can be performed to acquire sufficient and proper audit evidence concerning the quantity and conditions of the ending stock, the certified public accountants shall express the qualified opinion or refuse to express any opinion according to the degree of importance.

       第二十九条  如果无法实施存货监盘，也无法实施替代审计程序以获取有关期末存货数量和状况的充分、适当的审计证据，注册会计师应当根据其重要程度，发表保留意见或拒绝表示意见。

  Article 30    In the event that the certified public accountants find serious errors in an audited unit's accounting statements through stock under supervision, and the audited unit refuses to make adjustment, the certified public accountants shall express the qualified opinion or negative opinion according to degree of importance.

       第三十条  如果通过实施存货监盘发现被审计单位会计报表存在重大错报，且被审计单位拒绝调整，注册会计师应当根据其重要程度，发表保留意见或否定意见。

  Article 31    In the event that the certified public accountants are initially entrusted, and still fail to acquire sufficient and proper audit evidence concerning the initial balance of stock of the current period according to audit procedures as specified in Article 27 herein, they shall express qualified opinion or refuse to express any opinion according to degree of importance.

       第三十一条  如果注册会计师首次接受委托，依照第二十七条规定的审计程序，仍未能获取有关本期期初存货余额的充分、适当的审计证据，注册会计师应当根据其重要程度，发表保留意见或拒绝表示意见。

Chapter 6 Supplementary Rules

第六章  附则 

  Article 32    Unless specified otherwise, the certified public accountants shall perform audit operations other than audits of accounting statements referring to these Guidelines, provided that stock under supervision is involved.

       第三十二条  注册会计师执行会计报表审计以外的其他审计业务，如涉及存货监盘，除有特定要求者外，应当参照本准则办理。

  Article 33    These Guidelines shall take effect as of 1st July 2002.

       第三十三条  本准则自2002年7月1日起施行。