Guidelines on the Supervision and Administration of External Audits of Banking Financial Institutions

银行业金融机构外部审计监管指引

Promulgating Institution: China Banking Regulatory Commission

Document Number: Yin Jian Fa [2010] No. 73

Promulgating Date: 08/11/2010

Effective Date: 08/11/2010

颁布机关:中国银行业监督管理委员会

文      号:银监发[2010]73号

颁布时间:08/11/2010

实施时间: 08/11/2010

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正文

Chapter 1: General Provisions

第一章  总则

  Article 1   These Guidelines are formulated in accordance with the Law of the People's Republic of China on Regulation of and Supervision over the Banking Industry , and other relevant laws and regulations, for the purposes of fully leveraging the role of external audits in the supervision and administration of the banking industry, and promoting the steady and healthy operation of banking financial institutions.

       第一条  为充分发挥外部审计对银行业监管的补充作用,促进银行业金融机构稳健经营,根据《中华人民共和国银行业监督管理法》等法律法规,制定本指引。

  Article 2   For the purposes of these Guidelines, "banking financial institutions" shall mean banking financial institution legal persons lawfully established within the territory of China, and the branches established in China by foreign banking financial institutions.

For the purposes of these Guidelines, "external audit" shall mean the audit of annual financial reports of banking financial institutions by external audit agencies. "External audit agencies" shall refer to accounting firms to which banking financial institutions entrust the external audit (hereinafter referred to as "external auditors").

For the purposes of these Guidelines, 'banking regulatory authorities" shall refer to the China Banking Regulatory Commission (hereinafter referred to as the "CBRC") and its local offices.

       第二条  本指引所称银行业金融机构是指依法在中国境内设立的各类银行业金融机构法人,以及外国银行业金融机构在中国境内设立的分支机构。

    本指引所称外部审计是指外部审计机构对银行业金融机构的年度财务报告审计;外部审计机构是指接受银行业金融机构委托对其进行外部审计的会计师事务所,以下简称外审机构。本指引所称银行业监管机构,是指中国银监会及其派出机构。

  Article 3   Banking financial institutions shall establish and continuously improve relevant rules on entrustment of external auditors. 

The board of directors of a banking financial institution shall have the ultimate liability for an external audit.

       第三条  银行业金融机构应当建立健全委托外审机构的相关规章制度。

    银行业金融机构董事会对外部审计负最终责任。

Chapter 2: Entrustment of Audit

第二章  审计委托

  Article 4   A banking financial institution shall entrust an independent, competent, and reputable external auditor with audit matters. The following factors shall be the key criteria, including but not limited to, for evaluating whether an audit institution is a qualified external auditor:

(1) Being independent in form and substance; 

(2) Having a size, resources, and risk tolerance commensurate with the assets size, complexity of business, etc., of the entrusting banking financial institution;

(3) Having an adequate number of certified public accountants who have experience and professional competency in audits of banking financial institutions;

(4) Being familiar with financial laws, as well as the business and procedures, internal control rules, and risk management policies of banking financial institutions;

(5) Having a well-established internal management system and quality control system; and

(6) Having a good reputation and no record of major infractions.

       第四条  银行业金融机构应当委托具有独立性、专业胜任能力和声誉良好的外审机构从事审计业务。对合格外审机构的评估包括但不限于以下因素:

    (一)在形式和实质上均保持独立性;

    (二)具有与委托银行业金融机构资产规模、业务复杂程度等相匹配的规模、资源和风险承受能力;

    (三)拥有足够数量的具有银行业金融机构审计经验的注册会计师,具备审计银行业金融机构的专业胜任能力;

    (四)熟悉金融法规、银行业金融机构业务及流程、内部控制制度以及各种风险管理政策;

    (五)具有完善的内部管理制度和健全的质量控制体系;

    (六)具有良好的职业声誉,无重大不良记录。

  Article 5   A banking financial institution shall preserve complete archives generated through the whole process of entrustment of the external auditor, and the banking regulatory authority may examine those archives.

       第五条  银行业金融机构应当完整保存委托外部审计机构过程中的档案,银行业监管机构可以对上述档案进行检查。

  Article 6   Where an external auditor falls under any of the following circumstances, it is inappropriate for a banking financial institution to entrust such external auditor with the external audit business:

(1) Having an apparent lack of professional competency, experience in auditing of banking financial institutions, or risk bearing capacity;

(2) Having been involved in frauds or irregularities, or having records of receiving administrative penalties or criminal punishments during its business practice within the preceding three years; or

(3) Having affiliations with the institution to be audited which might affect the independency of the audit.

       第六条  外审机构存在下列情况之一的，银行业金融机构不宜委托其从事外部审计业务:

    （一）专业胜任能力、从事银行业金融机构审计的经验、风险承受能力明显不足的;

    （二）存在欺诈和舞弊行为，在执业经历中受过行政处罚、刑事处罚且未满三年的;

    （三）与被审计机构存在关联关系，可能影响审计独立性的。

Chapter 3: Audit Quality Control

第三章  审计质量控制

  Article 7   A banking financial institution shall have an adequate understanding of the external audit procedures and the quality control system, cooperate with the external auditor on the audit matters, and provide assistance to the external auditor in carrying out the appropriate audit procedures.

       第七条  银行业金融机构应当了解外部审计程序及质量控制体系,配合外审机构开展审计工作,为外审机构实施适当的审计程序提供便利。

  Article 8   A banking financial institution shall fully communicate with the relevant external auditor to gain knowledge about the progress of the audit, and report any major event occurring during the audit process to the banking regulatory authority.

       第八条  银行业金融机构应当与外审机构充分沟通,了解审计进展情况,及时将审计过程中出现的重大事项报告银行业监管机构。

  Article 9   A banking financial institution shall evaluate the quality of the auditor's report issued by the external auditor and assess the external auditor's performance of the clauses specified in the audit engagement letter.

       第九条  银行业金融机构应当对外审机构的审计报告质量及审计业务约定书的履行情况进行评估。

  Article 10   The banking regulatory authority may evaluate the quality of the auditor's report issued by an external auditor and, in cases that any major doubtful matters are discovered, may require the banking financial institution to engage another external auditor to conduct a special audit.

       第十条  银行业监管机构可以对外审机构的审计报告质量进行评估,并对存在重大疑问的事项要求银行业金融机构委托其他外审机构进行专项审计。

  Article 11   A certified public accountant of an external auditor who affixes his/her signature on the auditor's report can only provide the same banking financial institution with the external audit service for five years at the most. In excess of five years, the banking financial institution shall require the external agency to assign another certified public account to replace the foresaid one.

       第十一条  外审机构同一签字注册会计师对同一家银行业金融机构进行外部审计的服务年限不得超过五年;超过五年的,银行业金融机构应当要求外审机构更换签字注册会计师。

  Article 12   It is deemed inappropriate for a banking financial institution to engage its external auditor to provide thereto any consultancy services.

       第十二条  银行业金融机构不宜委托负责其外部审计的外审机构提供咨询服务。

Chapter 4: Termination of Entrustment of Audit

第四章  终止审计委托

  Article 13   Where a banking financial institution discovers that an external auditor falls under any of the following circumstances, it shall pay close attention to such circumstances and may terminate the entrustment of audit:

(1) Failure to fulfill the obligations of good faith, diligence, and confidentiality, which has resulted in severely undesirable consequences;

(2) Sub-contracting its audit business to another institution;

(3) Failure to assign competent auditors and to arrange appropriate schedules to ensure the banking financial institution's disclosure of its annual report on time; or

(4) Evidence indicating that the auditor's report issued thereby has serious quality problems.

       第十三条  银行业金融机构发现外审机构存在下列情形之一的，应予以特别关注，并可以终止委托其审计工作:

   （一）未履行诚信、勤勉、保密义务，并造成严重不良后果的；

   （二）将所承担的审计业务分包或转包给其他机构的；

   （三）审计人员和时间安排难以保障银行业金融机构按期披露年度报告的；

   （四）审计报告被证实存在严重质量问题的。

  Article 14   Where the relevant banking regulatory authority discovers that an external auditor involves any of the following situations, the authority may require the banking financial institution to immediately evaluate whether it is appropriate to entrust the said external auditor with the external audit matters:

(1) The auditing result is seriously inconsistent with the facts;

(2) The external auditor is involved in serious irregularities; and

(3) The external auditor has severely violated the China Registered Accountants Auditing Standards and fails to discover existing major problems that should have been identified.

Where an external auditor is disengaged with the external audit due to the aforesaid reasons, the banking financial institution shall not entrust it with any audit business within two years.

      第十四条 银行业监管机构发现外审机构存在下列问题时，可以要求银行业金融机构立即评估委托该外审机构的适当性：

   （一）审计结果严重失实的；

   （二）存在严重舞弊行为的；

   （三）严重违背中国注册会计师审计准则，存在应发现而未发现的重大问题的。

   对因上述原因被终止委托的外审机构，银行业金融机构二年内不得委托其从事审计业务。

  Article 15   Where a banking financial institution or an external auditor unilaterally requires the termination of entrustment of audit, the banking financial institution shall report the same to the banking regulatory authority in a timely manner.

      第十五条 银行业金融机构或外审机构单方要求终止审计委托时，银行业金融机构应当及时报告银行业监管机构。

Chapter 5: Communication with External Auditor

第五章 与外审机构的沟通

  Article 16   Banking regulatory authorities, banking financial institutions and external auditors shall convene bipartite talks or tripartite talks at appropriate time intervals to communicate relevant information in a timely manner.

      第十六条 银行业监管机构、银行业金融机构、外审机构应当适时举行双方或三方会谈，及时交流有关信息。

  Article 17   External auditors shall files reports with banking regulatory authorities in accordance with the auditing standards where banking financial institutions involve the following circumstances, while banking financial institutions shall not obstruct such reporting:

(1) Severe violation of laws, regulations, industrial standards, or articles of association;

(2) Matters or situations affecting its status as a going concern;

(3) A non-standard auditor's report on the banking financial institution has been issued;

(4) The management is involved in major irregularities; and

(5) Serious conflict occurs within the decision-making body of the banking financial institution or the person-in-charge of any key functionary department suddenly resigns.

      第十七条 外审机构根据审计准则向银行业监管机构报告银行业金融机构以下情况的，银行业金融机构不得阻挠：

   （一）严重违反法律法规、行业规范或章程；

   （二）影响持续经营的事项或情况；

   （三）出具非标准审计报告；

   （四）管理层有重大舞弊行为；

   （五）决策机构内部发生严重冲突或关键职能部门负责人突然离职。

  Article 18   The banking regulatory authority shall encourage external auditors to conduct external audits in accordance with the auditing standards, and rectify the acts of banking financial institutions which may have seriously adverse impact on the quality of external audits.

      第十八条 银行业监管机构应当鼓励外审机构依法根据审计准则开展外部审计，并纠正银行业金融机构对外部审计质量存在严重负面影响的行为。

Chapter 6: Utilization of Auditing Results

第六章 审计结果的利用

  Article 19   A banking financial institution shall, upon receipt of the auditor's report and management suggestion letter issued by the external auditor, send the duplicates thereof to the banking regulatory authority in a timely manner.

      第十九条 银行业金融机构应当在收到外审机构出具的审计报告和管理建议书后及时将副本报送银行业监管机构。

  Article 20   The banking regulatory authority shall establish an audit information system for the external auditing results, rectification suggestions, etc., of the banking financial institutions, and make full use of the external audit related information.

      第二十条 银行业监管机构应当建立银行业金融机构外部审计结果、整改建议等审计信息系统，充分利用外部审计相关信息。

  Article 21   A banking financial institution shall attach great importance to and actively rectify the problems discovered in the external audit process, and report the rectification results to the banking regulatory authority.

      第二十一条 银行业金融机构应当重视并积极整改外部审计发现的问题，并将整改结果报送银行业监管机构。

Chapter 7: Supplementary Provisions

第七章 附则

  Article 22   The China Banking Regulatory Commission shall be responsible for the interpretation of these Guidelines.

      第二十二条 本指引由中国银监会负责解释。

  Article 23   These Guidelines shall become effective on the promulgation date.

      第二十三条 本指引自公布之日起施行。