Announcement No. 9 on Independent Audit Practice - Executing Agreed Procedures for Financial Information

独立审计实务公告第9号——对财务信息执行商定程序

窗体顶端

窗体底端

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This document has been declared repealed pursuant to the Notice of the Chinese Institute of Certified Public Accountants on Ensuring the Work Related to Audit of Accounting Statements of Listed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

Text

正文

Chapter 1 General Principles

Chapter 2 Business Contract

Chapter 3 Procedures

Chapter 4 Report

Chapter 5 Supplementary Rules

    第一章  总则

    第二章  业务约定书

    第三章  程序

    第四章  报告

    第五章  附则

Chapter 1 General Principles

第一章  总则 

  Article 1    In order to standardize the certified public accountants' execution of agreed procedures for financial information, to pinpoint the working requirements, and to guarantee the practice quality, this Public Announcement is hereby formulated according to Basic Guidelines of Independent Audit.

       第一条  为了规范注册会计师对财务信息执行商定程序业务,明确工作要求,保证执业质量,根据《独立审计基本准则》,制定本公告。

  Article 2    "Execution of agreed procedures for financial information" as referred to herein means that the certified public accountants are entrusted to perform procedures that are agreed by the specific subjects for financial information, such as specific accounting data, a certain accounting statement, or a whole set of accounting statements, and issue reports in terms of the agreed procedures executed and the corresponding results.

"Specific subjects" as referred to herein means the entrusting parties and other report users as indicated in the business contracts.

       第二条  本公告所称对财务信息执行商定程序,是指注册会计师接受委托,对特定财务数据、某一会计报表或整套会计报表等财务信息执行与特定主体商定的程序,并就执行的商定程序及其结果出具报告。

    本公告所称特定主体,是指委托人和业务约定书中指明的其他报告使用人。

  Article 3    To determine sufficient and proper agreed procedures based on the entrustment shall be the specific subjects' responsibility.

To execute the agreed procedures according to the requirements of this Public Announcement as well as the business contracts, and to issue reports shall be the certified public accountants' responsibility.

       第三条  按照委托目的最终确定充分、适当的商定程序是特定主体的责任。

    按照本公告和业务约定书的要求执行商定程序,并出具报告是注册会计师的责任。

  Article 4    The certified public accountants shall observe professional ethics, scrupulously abide by the principle of independence, impersonality, and justness, and keep due professional prudence.

       第四条  注册会计师执行商定程序时应当遵守职业道德准则,恪守独立、客观、公正的原则,保持应有的职业谨慎。

Chapter 2 Business Contract

第二章  业务约定书

  Article 5    Before being entrusted, the certified public accountants shall communicate with the specified subjects to ensure that these subjects have thoroughly understood the agreed procedures to be executed as well as the relevant terms and conditions in the business contacts to be concluded.

       第五条  在接受委托前,注册会计师应当与特定主体进行沟通,确保特定主体已经明确理解拟执行的商定程序和拟签订的业务约定书的相关条款。

  Article 6    In the event that the certified public accountants are unable to directly discuss the agreed procedures with all specified subjects, they shall consider adopting the following measures:

(1) Comparing the agreed procedures to be executed with the written requests filed by the specific subjects;

(2) Discussing the agreed procedures to be executed with representatives appointed by the specific subjects;

(3) Consulting the relevant correspondence and documents of the specific subjects; and

(4) Presenting the scheduled report format to the specific subjects.

       第六条  如果无法与所有特定主体直接讨论拟执行的商定程序,注册会计师应当考虑采取以下措施:

    (一)将拟执行的商定程序与特定主体的书面要求相比较;

    (二)与特定主体指派的代表讨论拟执行的商定程序;

    (三)查阅特定主体的相关信函和文件;

    (四)向特定主体提交预定的报告格式。

  Article 7    In the event of acceptance of the entrustment, a certified public accountants' firm shall reach an agreement in respect of contract items with the entrusting party, and conclude a business contract.

       第七条  如果接受委托,会计师事务所应当与委托人就约定事项达成一致意见,并签订业务约定书。

  Article 8    A business contract shall contain the following terms and conditions in general:

(1) Entrustment purposes;

(2) Nature of the entrusted business: including the explanation that the executed procedures do not constitute audit or review, and no audit or review opinion will be expressed;

(3) Financial information for which the agreed procedures are to be executed;

(4) Responsibility of the specific subjects and of the certified public accountants;

(5) Nature, time, and scope of agreed procedures to be implemented;

(6) Predetermined report format; and

(7) Limitation to distribution and use of report.

       第八条  业务约定书应当包括以下主要内容:

    (一)委托目的;

    (二)委托业务的性质,包括说明执行的商定程序并不构成审计或审阅,不发表审计或审阅意见;

    (三)拟执行商定程序的财务信息;

    (四)特定主体的责任和注册会计师的责任;

    (五)拟执行商定程序的性质、时间和范围;

    (六)预定的报告格式;

    (七)报告分发和使用的限制。

  Article 9    The certified public accountants' reports shall be limited to the specific subjects' use for the agreed purposes.

       第九条  注册会计师的报告应当仅限于特定主体按约定用途使用。

Chapter 3 Procedures

第三章  程序 

  Article 10    The certified public accountants shall make the working plans reasonably so as to execute the agreed procedures effectively.

       第十条  注册会计师应当合理制定工作计划,以有效执行商定程序。

  Article 11    In executing the agreed procedures, the certified public accountants may adopt the following methods:

(1) Inspection;

(2) Supervision over inventory taking;

(3) Observation;

(4) Inquiring and confirmation by correspondence;

(5) Calculation; and

(6) Analytic procedure.

       第十一条  在执行商定程序时,注册会计师可采用以下方法:

    (一)检查;

    (二)监盘;

    (三)观察;

    (四)查询及函证;

    (五)计算;

    (六)分析性程序。

  Article 12    The certified public accountant shall record the process and results of executing the agreed procedures in the working sheet.

       第十二条  注册会计师应当将执行商定程序的过程及结果记录于工作底稿。

Chapter 4 Report

第四章  报告 

  Article 13    The certified public accountant shall provide a report based on the evidence acquired after executing the agreed procedures.

       第十三条  注册会计师应当在执行商定程序后,以获取的证据为依据出具报告。

  Article 14    A report provided by the certified public accountants shall cover the following basic contents:

(1) Title;

(2) Addressee;

(3) Explanation of financial information for which the agreed procedures are executed;

(4) Explanation that the agreed procedures executed are determined through consultation with, and determined by specific subjects finally;

(5) Explanation that the agreed procedures have been executed based on this Public Announcement and the business contract;

(6) Explanation of purposes to execute the agreed procedures;

(7) Listing of the agreed procedures executed;

(8) Explanation the results of execution of the agreed procedures;

(9) Explanation that the executed procedures do not constitute audit or review, and no audit or review opinion will be expressed;

(10) Explanation that the certified public accountant may find other facts that shall be reported if they have executed procedures other than the agreed procedures or have performed audit or review;

(11) Explanation that the report shall be limited to the specific subjects' use;

(12) Explanation that the report is only related to the specific financial information for which the agreed procedures are executed, and shall not be extended to the whole accounting statements, under the circumstance of applicability;

(13) Official seal affixed, and the address indicated by the certified public accountants' firm;

(14) Signature and seal of the certified public accountants; and

(15) Report date.

       第十四条  注册会计师出具的报告应当包括以下基本内容:

    (一)标题;

    (二)收件人;

    (三)说明执行商定程序的财务信息;

    (四)说明执行的商定程序是与特定主体协商并由其最终确定;

    (五)说明已按照本公告和业务约定书的要求执行了商定程序;

    (六)说明执行商定程序的目的;

    (七)列出所执行的商定程序;

    (八)说明执行商定程序的结果;

    (九)说明所执行的商定程序并不构成审计或审阅,注册会计师不发表审计或审阅意见;

    (十)说明如果执行商定程序以外的程序,或执行审计或审阅,注册会计师可能得出其他应报告的结果;

    (十一)说明报告仅限于特定主体使用;

    (十二)在适用的情况下,说明报告仅与执行商定程序的特定财务数据有关,不得扩展到会计报表整体;

    (十三)会计师事务所加盖公章并标明地址;

    (十四)注册会计师签名并盖章;

    (十五)报告日期。

Chapter 5 Supplementary Rules

第五章  附则 

  Article 15    In the event that the certified public accountants possess professional competence and have reasonable judgment standards, this Public Announcement may be applicable with reference to the execution of the agreed procedures of non-financial information.

       第十五条  如果注册会计师具备专业胜任能力,且存在合理的判断标准,可参照本公告对非财务信息执行商定程序。

  Article 16    This Public Announcement shall take effect as of 1st July 2002.

       第十六条  本公告自2002年7月1日起施行。