No. 10 Public Announcement of Independent Audit Practice - Review of Accounting Statements

独立审计实务公告第10号——会计报表审阅

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2002] No. 1016

Promulgating Date: 03/05/2003

Effective Date: 07/01/2003

Revision History: This document has been declared repealed pursuant to the Notice of the Chinese Institute of Certified Public Accountants on Ensuring the Work Related to Audit of Accounting Statements of Listed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: 03/05/2003

实施时间: 07/01/2003

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。

 

Chapter 1 General Principles

Chapter 2 Business Contract

Chapter 3 Review Procedures

Chapter 4 Review Report

Chapter 5 Supplementary Rules

  第一章 总则

  第二章 业务约定书

  第三章 审阅程序

  第四章 审阅报告

  第五章 附则

Chapter 1 General Principles

第一章 总则

 Article 1   In order to standardize the certified public accountants' performance of review of accounting statements, to pinpoint 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执行会计报表审阅业务,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   "Review of accounting statements" as referred to herein means that the certified public accountants are entrusted to explain whether they find that accounting statements have violated enterprise accounting guidelines and other accounting laws and regulations of this country in all material aspects mainly by means of implementation of inquiry and analytical procedures.

    第二条 本公告所称会计报表审阅,是指注册会计师接受委托,主要通过实施查询和分析性程序,说明是否发现会计报表在所有重大方面有违反企业会计准则及国家其他有关财务会计法规规定的情况。

 Article 3   To make accounting statements according to enterprise accounting guidelines and other accounting laws and regulations of this country shall be the responsibility of the competent authority of the checked unit.

To review accounting statements of the checked unit and provide the corresponding review report according to this Public Announcement shall be the responsibility of the certified public accountants.

    第三条 按照企业会计准则及国家其他有关财务会计法规的规定编制会计报表,是被审阅单位管理当局的责任。

  按照本公告的要求对被审阅单位的会计报表进行审阅,出具审阅报告,是注册会计师的责任。

 Article 4   The certified public accountants shall keep due professional prudence, plan and implement the assignment to review accounting statements reasonably, and acquire sufficient and proper evidence so as to find the contingent circumstances in which serious false reports exist in accounting statements.

    第四条 注册会计师应当保持应有的职业谨慎,合理计划和实施会计报表审阅工作,获取充分、适当的审阅证据,以发现可能存在的导致会计报表发生重大错报的情况。

Chapter 2 Business Contract

第二章 业务约定书

 Article 5   The certified public accountants shall, based on learning the background of a unit to be checked, consider self-owned ability and whether they are unable to keep independent, preliminarily evaluate the review risks, and determine whether to accept the entrustment.

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

    第五条 注册会计师应当在了解被审阅单位基本情况的基础上,考虑自身能力和能否保持独立性,初步评估审阅风险,确定是否接受委托。

  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 6   A Business contract shall contain the following terms and conditions:

(1) Entrustment purposes;

(2) Scope for review;

(3) Responsibility of the competent authority of the checked unit and of the certified public accountants;

(4) Obligations of the two parties to the Contract;

(5) Predetermined report format;

(6) Explanation that all major faults, malpractices, and acts in violation of regulations cannot be disclosed depending on checking and approving accounting statements; and

(7) Explanation that the checking and approval of accounting statements are not audits, and the certified public accountants will not express audit opinions; therefore, users' requirements on audit of accounting statements cannot be satisfied.

    第六条 业务约定书应当包括以下主要内容:

  (一)委托目的;

  (二)审阅范围;

  (三)被审阅单位管理当局的责任与注册会计师的责任;

  (四)签约双方的义务;

  (五)预定的报告格式;

  (六)说明不能依赖会计报表审阅揭示所有重大的错误、舞弊和违反法规行为;

  (七)说明会计报表审阅并非审计,注册会计师不发表审计意见,因此不能满足使用人对会计报表审计的要求。

 Article 7   The certified public accountants shall, according to this Public Announcement and the provisions of the relevant regulations as well as the terms and conditions of the business contract, determine the scope to review accounting statements.

    第七条 注册会计师应当根据本公告和有关法规的规定及业务约定书的要求,确定会计报表审阅的范围。

Chapter 3 Review Procedures

第三章 审阅程序

 Article 8   The certified public accountants shall learn the background of a unit to be checked adequately, and make the appropriate review plan.

    第八条 注册会计师应当充分了解被审阅单位情况,制定适当的审阅计划。

 Article 9   Before making a review plan, the certified public accountants shall learn the organization structure, accounting system, operation and management, and nature of assets, liabilities, earnings, as well as expenditures of the unit to be checked.

    第九条 在制定审阅计划前,注册会计师应当了解被审阅单位的组织结构、会计系统、经营管理情况以及资产、负债、收入和费用的性质等。

 Article 10   In determining property, time, and scope of the review procedures, the certified public accountants shall make professional judgment and consider the following factors:

(1) Information learned from audit or review of prior accounting statements;

(2) Accounting guidelines, accounting system and trade practice applicable to the checked unit;

(3) Accounting system of the checked unit;

(4) Degree of effect of the judgment of competent authority of the checked unit on specific items; and

(5) Importance of transactions and account balances.

    第十条 在确定审阅程序的性质、时间和范围时,注册会计师应当运用专业判断,并考虑以下因素:

  (一)在以往会计报表审计或审阅中所了解的情况;

  (二)被审阅单位适用的会计准则、会计制度及行业惯例;

  (三)被审阅单位的会计系统;

  (四)被审阅单位管理当局的判断对特定项目的影响程度;

  (五)交易和账户余额的重要性。

 Article 11   Considering the level of importance, the certified public accountants shall adopt the same standards as those governing the audit of accounting statements.

    第十一条 在考虑重要性水平时,注册会计师应当采用与执行会计报表审计业务相同的标准。

 Article 12   Generally, procedures to audit accounting statements shall include:

(1) To learn information about the checked unit and the trade to which it affiliated;

(2) To inquire about accounting guidelines, accounting system and trade practice adopted by the checked unit;

(3) To inquire about accounting system of the checked unit so as to learn its procedures of confirmation, computation, recording, and report of transactions and matters;

(4) To inquire about all material certification in accounting statements;

(5) To carry out analytic procedures so as to identify abnormal relations and abnormal items;

(6) To consult summaries of the shareholders' meetings, meetings of the board of directors, and other important meetings;

(7) To consult accounting statements so as to affirm whether the checked unit has observed the designated basis to make accounting statements;

(8) To acquire other certified public accountants' audit or review reports for the checked unit;

(9) To inquire the relevant personnel of the checked unit about problems found in the course of carrying out review procedures; and

(10) To acquire the written declarations of the competent authority.

    第十二条 会计报表审阅程序一般包括:

  (一)了解被审阅单位及其所在行业的情况;

  (二)查询被审阅单位采用的会计准则、会计制度及行业惯例;

  (三)查询被审阅单位的会计系统,以了解其对交易和事项的确认、计量、记录和报告程序;

  (四)查询会计报表中所有重要的认定;

  (五)实施分析性程序,以识别异常关系和异常项目;

  (六)查阅股东大会、董事会以及其他重要会议的会议纪要;

  (七)查阅会计报表,以确定其是否遵循了所指明的编制基础;

  (八)获取其他注册会计师出具的被审阅单位组成部分的审计报告或审阅报告;

  (九)就执行审阅程序所发现的问题询问被审阅单位的相关人员;

  (十)获取管理当局书面声明。

 Article 13   The certified public accountants shall inquire about the subsequent events that may be adjusted or disclosed in accounting statements.

    第十三条 注册会计师应当查询可能需要在会计报表中调整或披露的期后事项。

 Article 14   The certified public accountant, if being of the opinion that there exist major false reports in accounting statements possibly, shall add procedures required to form the review conclusion.

    第十四条 如果认为会计报表可能存在重大错报,注册会计师应当追加形成审阅结论所必需的程序。

 Article 15   When being with assistance of other certified public accountants or specialists, the certified public accountants shall consider whether their assistance satisfies the requirements for the review of accounting statements.

    第十五条 在利用其他注册会计师或专家的工作时,注册会计师应当考虑其工作是否符合会计报表审阅的要求。

 Article 16   The certified public accountants shall record the whole process and results of carrying out review of accounting statements in the working sheet.

    第十六条 注册会计师应当将会计报表审阅的执行过程及其结果记录于审阅工作底稿。

Chapter 4 Review Report

第四章 审阅报告

 Article 17   The certified public accountants shall reexamine and evaluate the audit evidence, form review opinions, and provide the review report.

    第十七条 注册会计师应当复核与评价审阅证据,形成审阅结论,出具审阅报告。

 Article 18   A review report shall cover the following basic contents:

(1) Title;

(2) Addressee;

(3) Foreword paragraph;

(4) Scope paragraph;

(5) Conclusion paragraph;

(6) Seal and address of the certified public accountants' firm; and

(7) Report date.

    第十八条 审阅报告应当包括以下基本内容:

  (一)标题;

  (二)收件人;

  (三)引言段;

  (四)范围段;

  (五)结论段;

  (六)签章和会计师事务所地址;

  (七)报告日期。

 Article 19   The title of all review reports shall be standardized uniformly as the "Review Report".

    第十九条 审阅报告的标题应当统一规范为“审阅报告”。

 Article 20   The addressee of a review report shall be the entrusting party of the review business. The review report shall cover the addressee's full name.

    第二十条 审阅报告的收件人应当为审阅业务的委托人。审阅报告应当载明收件人的全称。

 Article 21   The foreword paragraph of a review report shall indicate names of the checked accounting statements, dates, or periods reflected, and responsibilities of the competent authority of the checked unit and the certified public accountants.

    第二十一条 审阅报告的引言段应当说明已审阅会计报表的名称、反映的日期或期间以及被审阅单位管理当局和注册会计师的责任。

 Article 22   The scope paragraph of a review report shall indicate the following contents:

(1) Legal basis for review of accounting statements, that is, "No. 10 Public Accouchement of Independent Audit Practice - Review of Accounting Statements";

(2) Inquiry and analytic procedures are mainly used to review accounting statements; and

(3) Review of accounting statements is not audit, with guaranteed degree lower than that of audit; the certified public accountants have not implemented audit, and will not express any audit opinion on accounting statements.

    第二十二条 审阅报告的范围段应当说明以下内容:

  (一)审阅依据,即“独立审计实务公告第10号——会计报表审阅”;

  (二)会计报表审阅主要运用查询和分析性程序;

  (三)会计报表审阅并非审计,与审计相比保证程度较低,注册会计师没有实施审计,不对会计报表发表审计意见。

 Article 23   The conclusion paragraph of a review report shall explain whether the certified public accountants find that accounting statements have violated enterprise accounting guidelines and other accounting laws and regulations of this country in all material aspects.

    第二十三条 审阅报告的结论段应当说明,注册会计师是否发现会计报表在所有重大方面有违反企业会计准则及国家其他有关财务会计法规规定的情况。

 Article 24   Where the certified public accountants find major items in violation of enterprise accounting guidelines and other accounting regulations of this country in accounting statements, and the checked unit refuses to make adjustment, the certified public accountants shall add the explanation paragraph preceding the conclusion paragraph of the review report to explain effect of these items to accounting statements and to form the qualified or negative conclusion.

    第二十四条 如果发现会计报表有违反企业会计准则及国家其他有关财务会计法规规定的重要事项,且被审阅单位拒绝调整,注册会计师应当在审阅报告的结论段前增设说明段,说明这些事项对会计报表的影响,并形成保留的或否定的结论。

 Article 25   In the event that the scope for review is limited locally, the certified public accountants shall make the corresponding explanation in the review report, and form the qualified conclusion.

In the event that the scope for review is limited seriously, the certified public accountants shall indicate clearly in the review report that they will not provide guarantee at any degree for accounting statements.

    第二十五条 如果审阅范围受到重要的局部限制,注册会计师应当在审阅报告中予以说明,并形成保留的结论。

  如果审阅范围受到严重限制,注册会计师应当在审阅报告中指明对会计报表不提供任何程度的保证。

 Article 26   The certified public accountants shall affix their signatures and seals as well as the official seal of the certified public accountants' firm on, and indicate this firm's address on, a review report.

    第二十六条 审阅报告应当由注册会计师签名并盖章,加盖会计师事务所公章,标明会计师事务所地址。

 Article 27   The report date means the date on which the certified public accountants complete the field review. The report date shall not be earlier than that on which the competent authority of the checked unit confirms and signs accounting statements.

    第二十七条 报告日期是指注册会计师完成外勤审阅工作的日期。审阅报告日期不应早于被审阅单位管理当局确认和签署会计报表的日期。

 Article 28   When issuing a review report, the certified public accountants shall attach accounting statements that have been checked simultaneously.

    第二十八条 在出具审阅报告时,注册会计师应当同时附送已审阅的会计报表。

Chapter 5 Supplementary Rules

第五章 附则

 Article 29   Unless provided otherwise, the certified public accountants shall carry out review of other financial information other than accounting statements referring to this Public Announcement.

    第二十九条 注册会计师执行会计报表以外其他财务信息的审阅业务,除有特定要求者外,应当参照本公告办理。

 Article 30   This Public Announcement shall take effect as of 1st July 2002.

    第三十条 本公告自2002年7月1日起施行。