No. 27 Specific Guidelines for Independent Audit - Confirmation by Correspondence

独立审计具体准则第27号——函证

 

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This document has been declared repealed pursuant to the Notice of the Chinese Institute of Certified Public Accountants on Ensuring the Work Related to Audit of Accounting Statements of Listed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.

 

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。

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General Principles

Chapter 2 Decision-making of Confirmation by Correspondence

Chapter 3 Design of Confirmation Requests

Chapter 4 Performance and Evaluation of Confirmation by Correspondence

Chapter 5 Supplementary Rules

    第一章  总则

    第二章  函证决策

    第三章  询证函的设计

    第四章  函证的实施与评价

    第五章  附则

Chapter 1 General Principles

第一章  总则 

  Article 1    In order to standardize the certified public accountants' performance of procedure of confirmation by correspondence in the course of audits 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函证程序，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    "Confirmation by correspondence" as referred to herein means the process in which the certified public accountants post the confirmation requests to a third party in the name of an audited unit to acquire and evaluate audit evidence in order to verify the account balance or other information affecting the certification of the accounting statements.

       第二条  本准则所称函证，是指注册会计师为了印证影响会计报表认定的账户余额或其他信息，以被审计单位的名义向第三方发出询证函，获取和评价审计证据的过程。

  Article 3    When carrying out confirmation by correspondence, the certified public accountants shall keep due professional prudence.

       第三条  注册会计师在实施函证时，应当保持应有的职业谨慎。

Chapter 2 Decision-making of Confirmation by Correspondence

第二章  函证决策

  Article 4    The certified public accountants shall determine whether to carry out confirmation by correspondence based on the following factors so as to acquire sufficient and proper audit evidence to support the relevant certification of the accounting statements:

(1) Importance;

(2) Evaluated level of inherent risks and controlled risks; and

(3) Whether the audit evidence acquired by implementation of other audit procedures may decrease the audit risks of the certification for the accounting statements to an acceptable level.

       第四条  注册会计师应当根据以下因素确定是否需要实施函证，以获取支持会计报表有关认定的充分、适当的审计证据： 

    （一）重要性； 

    （二）固有风险和控制风险的评估水平； 

    （三）实施其他审计程序获取的审计证据能否将会计报表有关认定的审计风险降低至可接受的水平。

  Article 5    The certified public accountants shall consider the management environment, the internal control's effectiveness, nature of accounts or transactions of an audited unit, regular practice for the inquired party to handle confirmation requests, and the possibility for the party to make replies so as to determine scope, contents, time, and means for confirmation by correspondence.

       第五条  注册会计师应当考虑被审计单位的经营环境、内部控制的有效性、账户或交易的性质、被询证者处理询证函的习惯做法及回函的可能性等，以确定函证的内容、范围、时间和方式。

  Article 6    The certified public accountants shall carry out confirmation by correspondence for bank deposits and loans (including nil-balance accounts and accounts written off during the current period) as well as other important information about contacts with financial institutions.

       第六条  注册会计师应当对银行存款、借款（包括零余额账户和在本期内注销的账户）及与金融机构往来的其他重要信息进行函证。

  Article 7    The certified public accounts shall carry out confirmation by correspondence of accounts receivable unless there exists sufficient evidence to prove that accounts receivable are not important to the accounting statements, or confirmation by correspondence will be ineffective probably.

In the event that the certified public accountants fail to confirm accounts receivable by correspondence, they shall explain the corresponding reasons in the working sheet.

In the event that the certified public accountants are of the opinion that confirmation by correspondence will be ineffective, they shall carry out the substitute audit procedures so as to acquire sufficient and proper audit evidence.

       第七条  注册会计师应当对应收账款进行函证，除非有充分证据表明应收账款对会计报表不重要，或函证很可能是无效的。 

    如果不对应收账款进行函证，注册会计师应当在工作底稿中说明理由。 

    如果认为函证很可能是无效的，注册会计师应当实施替代审计程序，获取充分、适当的审计证据。

  Article 8    Contents of confirmation by correspondence involve the following account balance or other information generally:

(1) Short-term investment;

(2) Notes receivable;

(3) Other accounts receivable;

(4) Accounts prepaid;

(5) Merchandise inventory kept, processed, or sold by other units on behalf;

(6) Long-term investment;

(7) Loans by mandate;

(8) Accounts payable;

(9) Accounts received in advance;

(10) Guaranty, mortgage, or pledge;

(11) Contingent matters; and

(12) Major abnormal transactions.

       第八条  函证的内容通常还涉及以下账户余额或其他信息： 

    （一） 短期投资； 

    （二） 应收票据； 

    （三） 其他应收款； 

    （四） 预付账款； 

    （五） 由其他单位代为保管、加工或销售的存货； 

    （六） 长期投资； 

    （七） 委托贷款； 

    （八） 应付账款； 

    （九） 预收账款； 

    （十） 保证、抵押或质押； 

    （十一） 或有事项； 

    （十二） 重大或异常的交易。

  Article 9    In the event that the certified public accountants select specimens for confirmation by correspondence by means of sampling, specimens shall represent the collectivity, and include:

(1) Items with fairly large amount;

(2) Items with fairly long age of debt;

(3) Items with fairly small amount of ending balance on condition of frequent transactions;

(4) Major connected transactions;

(5) Major abnormal transactions; and

(6) Transactions in which disputes are involved probably and major faults or malpractices may be committed.

       第九条  注册会计师采用抽样方式选择函证样本时，样本应当足以代表总体，并包括： 

    （一） 金额较大的项目； 

    （二） 账龄较长的项目； 

    （三） 交易频繁但期末余额较小的项目； 

    （四） 重大关联方交易； 

    （五） 重大或异常的交易； 

    （六） 可能存在争议以及产生重大错误或舞弊的交易。 

  Article 10    The certified public accountants generally carry out confirmation by correspondence within an appropriate time limit during the subsequent period by taking the date of statement of assets and liabilities as the deadline date. In the event that the inherent risks and controlled risks are evaluated at the low level, the certified public accountants may carry out confirmation by correspondence by taking an appropriate date before the date of statement of assets and liabilities as the deadline date, and shall carry out substantial testing procedures for fluctuations of the testified items from the deadline date to the date of statement of assets and liabilities.

       第十条  注册会计师通常以资产负债表日为截止日，在期后适当时间内实施函证。如果固有风险和控制风险评估为低水平，注册会计师可选择资产负债表日前适当日期为截止日实施函证，并对所函证项目自该截止日起至资产负债表日止发生的变动实施实质性测试程序。

  Article 11    When the competent authority of an audited unit requires no performance of confirmation by correspondence for balance of some accounts or other information, the certified public accountants shall think over whether such requirement is reasonable.

When being of the opinion that such requirement of the competent authority is reasonable, the certified public accountants shall carry out the substitute audit procedures so as to acquire sufficient and proper audit evidence concerning the account balances or other information.

When being of the opinion that such requirement of the competent authority is not reasonable, and being prevented by it from carrying out confirmation by correspondence, the certified public accountants shall deem that the audit scope is limited and consider its effect on the audit report.

       第十一条  当被审计单位管理当局要求对拟函证的某些账户余额或其他信息不实施函证时，注册会计师应当考虑该项要求是否合理。

    如果认为管理当局的要求合理，注册会计师应当实施替代审计程序，以获取与这些账户余额或其他信息有关的充分、适当的审计证据。 

    如果认为管理当局的要求不合理，且被其阻止而无法实施函证，注册会计师应当视为审计范围受到限制，并考虑对审计报告的影响。 

  Article 12    When analyzing the cause why the competent authority requires no performance of confirmation by correspondence, the certified public accountants shall keep due professional prudence and consider:

(1) Whether the competent authority is honest and trustworthy;

(2) Whether there exist major faults or malpractices probably; and

(3) Whether the substitute audit procedures can provide sufficient and proper audit evidence concerning the account balances or other information.

       第十二条  在分析管理当局要求不实施函证的原因时，注册会计师应当保持应有的职业谨慎，并考虑： 

    （一）管理当局是否诚信； 

    （二）是否可能存在重大错误或舞弊； 

    （三）替代审计程序能否提供与这些账户余额或其他信息有关的充分、适当的审计证据。 

Chapter 3 Design of Confirmation Requests

第三章  询证函的设计 

  Article 13    The certified public accountants shall design confirmation requests based on the specific audit objectives.

       第十三条  注册会计师应当根据特定审计目标设计询证函。

  Article 14    When designing confirmation requests, the certified public accountants shall take into consideration the following factors may affect the certification of accounting statements as well reliability of confirmation by correspondence:

(1) Modes of confirmation by correspondence;

(2) Experience of prior audits or similar operations;

(3) Nature of information to be confirmed by correspondence;

(4) Appropriateness of selection of the correspondence addressees; and

(5) Types of information to which the correspondence addressees may easily make replies.

       第十四条  在设计询证函时，注册会计师应当考虑可能影响会计报表认定和函证可靠性的以下因素： 

    （一）函证的方式； 

    （二）以往审计或类似业务的经验； 

    （三）拟函证信息的性质； 

    （四）选择被询证者的适当性； 

    （五）被询证者易于回函的信息类型。 

  Article 15    The certified public accountants may carry out confirmation by correspondence with positive mode or negative mode, or combine two modes.

In case that adoption of the positive one, the certified public accountants shall require that the correspondence addressees must make replies under all circumstances to confirm whether information as listed in confirmation requests is correct, or to fill or list information as required by confirmation requests.

In case of adoption of the negative one, the certified public accountants may require the correspondence addressees to make replies only if they do not agree information as listed in confirmation requests.

       第十五条  注册会计师可采用积极的或消极的函证方式实施函证，也可将两种方式结合使用。

    如果采用积极的函证方式，注册会计师应当要求被询证者在所有情况下必须回函，确认询证函所列示信息是否正确或填列询证函要求的信息。 

    如果采用消极的函证方式，注册会计师只要求被询证者仅在不同意询证函列示信息的情况下才予以回函。 

  Article 16    Generally, audit evidence provided by the positive confirmation by correspondence is more reliable than that provided by the negative one. In the event of coexistence of the following circumstances, the certified public accountants may consider adopting the negative confirmation by correspondence:

(1) Where inherent risks and control risks are assessed as at low level;

(2) Where a great deal of account balances with fairly small amount is involved;

(3) Where no existence of a large number of faults is estimated; and

(4) Where there is no reason to believe that the correspondence addressees fail to treat confirmation by correspondence seriously.

       第十六条  积极的函证方式提供的审计证据通常比消极的函证方式可靠。当同时存在以下情况时，注册会计师可考虑采用消极的函证方式： 

    （一）固有风险和控制风险评估为低水平； 

    （二）涉及大量较小的账户余额； 

    （三）预期不存在大量的错误； 

    （四）没有理由相信被询证者不认真对待函证。 

Chapter 4 Performance and Evaluation of Confirmation by Correspondence

第四章  函证的实施与评价

  Article 17    When carrying out confirmation by correspondence, the certified public accountants shall hold controls over selection of the correspondence addressees, design, delivery, and recovery of confirmation requests.

       第十七条  在实施函证时，注册会计师应当对被询证者的选择、询证函的设计、发出以及收回保持控制。

  Article 18    The certified public accountant shall adopt the following measures to control the whole process of performance of confirmation by correspondence:

(1) Checking names and addresses of the correspondence addressees with the relevant records of the audited unit;

(2) Checking account balances or other information as listed in confirmation requests with the relevant records of the audited unit;

(3) After being stamped by the audited unit, confirmation requests shall be directly delivered by the certified public accountants;

(4) It shall be indicated in confirmation requests that replies are made to the certified public accountants' firm that accepts such entrusted audit;

(5) Recording the information about the delivery of confirmation requests in the working sheet; and

(6) Forming replies into the working sheet, collecting and counting results of confirmation by correspondence.

       第十八条  注册会计师应当采取以下措施对函证实施过程进行控制： 

    （一）将被询证者的名称、地址与被审计单位有关记录核对； 

    （二）将询证函中列示的账户余额或其他信息与被审计单位有关资料核对； 

    （三）询证函经被审计单位盖章后，由注册会计师直接发出； 

    （四）在询证函中指明直接向接受审计业务委托的会计师事务所回函； 

    （五）将发出询证函的情况记录于工作底稿； 

    （六）将收到的回函形成工作底稿，并汇总统计函证结果。

  Article 19    In the event that the correspondence addressees make replies by means of fax or email, the certified public accountants shall receive them directly, and request the correspondence addressees to send back confirmation requests by post.

       第十九条  如果被询证者以传真、电子邮件等方式回函，注册会计师应当直接接收，并要求被询证者寄回询证函原件。

  Article 20    In the event that the certified public accountants fail to receive replies, they shall consider carrying out another confirmation by correspondence of the important account balances or other information, or carry out the substitute audit procedures to acquire sufficient and proper audit evidence.

       第二十条  注册会计师未能收到回函时，应当考虑对重要的账户余额或其他信息再次函证，或实施替代审计程序获取充分、适当的审计证据。

  Article 21    When evaluating whether the audit evidence acquired via confirmation by correspondence and substitute procedures is sufficient and proper, the certified public accountants shall take into consideration:

(1) Reliability of confirmation by correspondence as well as the substitute audit procedures;

(2) Causes, frequency, nature, and amount of incompliant items; and

(3) Audit evidence acquired via other audit procedures.

       第二十一条  在评价实施函证和替代审计程序获取的审计证据是否充分、适当时，注册会计师应当考虑：

    （一）函证和替代审计程序的可靠性； 

    （二）不符事项的原因、频率、性质和金额； 

    （三）实施其他审计程序获取的审计证据。 

  Article 22    When evaluating reliability of results of confirmation by correspondence, the certified public accountants shall take into consideration:

(1) Information about design, delivery, and recovery of confirmation requests;

(2) Competence, independence, authorized replies, understanding of items to be confirmed, and impersonality of the correspondence addressees; and

(3) Limitation imposed by the audited unit or limitation in replies.

       第二十二条  在评价函证的可靠性时，注册会计师应当考虑： 

    （一）对询证函的设计、发出及收回的控制情况； 

    （二）被询证者的胜任能力、独立性、授权回函情况、对函证项目的了解及其客观性； 

    （三）被审计单位施加的限制或回函中的限制。 

  Article 23    In the event that any evidence indicates that replies received may not be reliable, the certified public accountants shall carry out proper audit procedures to testify them or eliminate suspicion.

       第二十三条  如果有迹象表明收回的询证函不可靠，注册会计师应当实施适当的审计程序予以证实或消除疑虑。

  Article 24    The certified public accountants shall take into consideration whether the incompliant items constitute misreports, and the contingent effect to the accounting statements, and record the results in the working sheet.

In the event that incompliant items institute misreports, the certified public accountants shall reconsider the nature, time, and scope of the audit procedures performed.

       第二十四条  注册会计师应当考虑不符事项是否构成错报及其对会计报表可能产生的影响，并将结果记录于工作底稿。 

    如果不符事项构成错报，注册会计师应当重新考虑所实施审计程序的性质、时间和范围。 

  Article 25    Where the certified public accountants are unable to acquire sufficient and proper audit evidence for the relevant certification on accounting statements via confirmation by correspondence and substitute procedures, they shall carry out the additional audit procedures.

       第二十五条  如果实施函证和替代审计程序都不能获取会计报表有关认定的充分、适当的审计证据，注册会计师应当实施追加审计程序。

  Article 26    The certified public accountants shall evaluate whether the results after carrying out confirmation by correspondence and other audit procedures have provided sufficient and proper audit evidence for the relevant certification on accounting statements.

       第二十六条  注册会计师应当评价函证及函证以外的审计程序的实施结果是否为会计报表有关认定提供了充分、适当的审计证据。

Chapter 5 Supplementary Rules

第五章  附则 

  Article 27    Unless provided otherwise, the certified public accountants shall carry out other audit businesses other than audits of accounting statements referring to these Guidelines, provided that confirmation by correspondence is involved.

       第二十七条  注册会计师执行会计报表审计以外的其他审计业务，如涉及函证，除有特定要求者外，应当参照本准则办理。

  Article 28    These Guidelines shall take effect as of 1st July 2002.

       第二十八条  本准则自2002年7月1日起施行。