中英對照審計準則1111號

1、中國注冊會計師審計準則第1111號就審計業(yè)務約定條款達成一致意見（2010年11月1日修訂）CHINESE CPA STANDARD ON AUDITING 1111: AGREEING THE TERMS OF AUDIT ENGAGEMENTS (as revised November 1, 2010)第一章 總 則Chapter I General Provisions第一條 為了規(guī)范注冊會計師確定審計的前提條件是否存在，以及與管理層就審計業(yè)務約定條款達成一致意見，制定本準則。Article 1 This Chinese CPA Standard on Auditing (CSA) is

2、 formulated to regulate the CPAs responsibilities in establishing that certain preconditions for an audit are present and in agreeing the terms of the audit engagement with management.第二條 本準則規(guī)范被審計單位控制范圍內的，注冊會計師與管理層有必要達成一致意見的事項。中國注冊會計師審計準則第1121號對財務報表審計實施的質量控制規(guī)范注冊會計師控制范圍內的業(yè)務承接的有關事項。Article 2 This CSA

3、deals with those aspects of engagement that are within the control of the entity and over which the CPA needs to reach consensus with management. CSA 1121 deals with those aspects of engagement acceptance that are within the control of the CPA. 第二章 定 義Chapter II Definitions第三條 審計的前提條件，是指管理層在編制財務報表時采

4、用可接受的財務報告編制基礎，以及管理層對注冊會計師執(zhí)行審計工作的前提的認同。Article 3 Preconditions for an audit The use by management of an acceptable financial reporting framework in the preparation of the financial statements and the agreement of management to the premise on which an audit is conducted. 第四條 在本準則中單獨提及的管理層，應當理解為管理層和治理層

5、 （如適用）。Article 4 For the purposes of this CSA, references to “management” should be read hereafter as “management and, where appropriate, those charged with governance.” 第三章 目 標Chapter III Objective第五條 注冊會計師的目標是，只有通過實施下列工作就執(zhí)行審計工作的基礎達成一致意見后，才承接或保持審計業(yè)務：（一）確定審計的前提條件存在；（二）確認注冊會計師和管理層已就審計業(yè)務約定條款達成一致意見。Art

6、icle 5 The objective of the CPA is to accept or continue an audit engagement only when the basis upon which it is to be performed has been agreed, through: (a) Establishing whether the preconditions for an audit are present; and (b) Confirming that there is a common understanding between the CPA and

7、 management of the terms of the audit engagement. 第四章 要 求Chapter IV Requirements第一節(jié) 審計的前提條件Section 1 Preconditions for an audit第六條 為了確定審計的前提條件是否存在，注冊會計師應當：（一）確定管理層在編制財務報表時采用的財務報告編制基礎是否是可接受的；（二）就管理層認可并理解其責任與管理層達成一致意見。管理層的責任包括：（一）按照適用的財務報告編制基礎編制財務報表，并使其實現(xiàn)公允反映 （如適用）；（二）設計、執(zhí)行和維護必要的內部控制，以使財務報表不存在由于舞弊或錯誤導

8、致的重大錯報；（三）向注冊會計師提供必要的工作條件，包括允許注冊會計師接觸與編制財務報表相關的所有信息 （如記錄、文件和其他事項），向注冊會計師提供審計所需要的其他信息，允許注冊會計師在獲取審計證據(jù)時不受限制地接觸其認為必要的內部人員和其他相關人員。Article 6 In order to establish whether the preconditions for an audit are present, the CPA shall: (a) Determine whether the financial reporting framework to be applied in the

9、 preparation of the financial statements is acceptable; and(b) Obtain the agreement of management that it acknowledges and understands its responsibility: (i) For the preparation of the financial statements in accordance with the applicable financial reporting framework, including where relevant the

10、ir fair presentation; (ii) To design, implement and maintain such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; and (iii) To provide the CPA with: access to all informa

11、tion of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other matters; additional information that the CPA may request from management for the purpose of the audit; and unrestricted access to persons within the entity from

12、whom the CPA determines it necessary to obtain audit evidence. 第七條 如果管理層或治理層在擬議的審計業(yè)務約定條款中對審計工作的范圍施加限制，以致注冊會計師認為這種限制將導致其對財務報表發(fā)表無法表示意見，注冊會計師不應將該項業(yè)務作為審計業(yè)務予以承接，除非法律法規(guī)另有規(guī)定。Article 7 If management or those charged with governance impose a limitation on the scope of the CPAs work in the terms of a proposed

13、 audit engagement such that the CPA believes the limitation will result in the CPA disclaiming an opinion on the financial statements, the CPA shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so. 第八條 如果審計的前提條件不存在，注冊會計師應當就此與管理層溝通。在下列情況下，除非法

14、律法規(guī)另有規(guī)定，注冊會計師不應承接擬議的審計業(yè)務：（一）除本準則第十九條規(guī)定的情形外，注冊會計師確定被審計單位在編制財務報表時采用的財務報告編制基礎不可接受； （二）注冊會計師未能與管理層達成本準則第六條第一款第（二）項提及的一致意見。Article 8 If the preconditions for an audit are not present, the CPA shall discuss the matter with management. Unless required by law or regulation to do so, the CPA shall not accept

15、 the proposed audit engagement: (a) If the CPA has determined that the financial reporting framework to be applied in the preparation of the financial statements is unacceptable, except as provided in Article 19; or (b) If the agreement referred to in Article 6, paragraph (b) has not been obtained.

16、第二節(jié) 就審計業(yè)務約定條款達成一致意見Section 2 Agreeing the terms of the audit engagement第九條 注冊會計師應當就審計業(yè)務約定條款與管理層或治理層（如適用）達成一致意見。Article 9 The CPA shall agree the terms of the audit engagement with management or those charged with governance, as appropriate. 第十條 注冊會計師應當將達成一致意見的審計業(yè)務約定條款記錄于審計業(yè)務約定書或其他適當形式的書面協(xié)議中。審計業(yè)務約定條款

17、應當包括下列主要內容： （一）財務報表審計的目標與范圍； （二）注冊會計師的責任； （三）管理層的責任； （四）指出用于編制財務報表所適用的財務報告編制基礎；（五）提及注冊會計師擬出具的審計報告的預期形式和內容，以及對在特定情況下出具的審計報告可能不同于預期形式和內容的說明。Article 10 The agreed terms of the audit engagement shall be recorded in an audit engagement letter or other suitable form of written agreement and shall include:

18、 (a) The objective and scope of the audit of the financial statements; (b) The responsibilities of the CPA; (c) The responsibilities of management; (d) Identification of the applicable financial reporting framework for the preparation of the financial statements; and (e) Reference to the expected fo

19、rm and content of any reports to be issued by the CPA and a statement that there may be circumstances in which a report may differ from its expected form and content.第十一條 如果法律法規(guī)足夠詳細地規(guī)定了審計業(yè)務約定條款，注冊會計師除了記錄適用的法律法規(guī)以及管理層認可并理解其責任的事實外，不必將本準則第十條規(guī)定的事項記錄于書面協(xié)議。Article 11 If law or regulation prescribes in suff

20、icient detail the terms of the audit engagement referred to in Article 10, the CPA need not record them in a written agreement, except for the fact that such law or regulation applies and that management acknowledges and understands its responsibilities as set out in Article 6, paragraph (b).第十二條 如果

21、法律法規(guī)規(guī)定的管理層的責任與本準則第六條第二款的規(guī)定相似，注冊會計師根據(jù)判斷可能確定法律法規(guī)規(guī)定的責任與本準則第六條第二款的規(guī)定在效果上是等同的。如果等同，注冊會計師可以使用法律法規(guī)的措辭，在書面協(xié)議中描述管理層的責任；如果不等同，注冊會計師應當使用本準則第六條第二款的措辭，在書面協(xié)議中描述這些責任。Article 12 If law or regulation prescribes responsibilities of management similar to those described in Article 6, paragraph (b), the CPA may determi

22、ne that the law or regulation includes responsibilities that, in the CPAs judgment, are equivalent in effect to those set out in that paragraph. For such responsibilities that are equivalent, the CPA may use the wording of the law or regulation to describe them in the written agreement. For those re

23、sponsibilities that are not prescribed by law or regulation such that their effect is equivalent, the written agreement shall use the description in Article 6, paragraph (b). 第三節(jié) 連續(xù)審計Section 3 Recurring audits第十三條 對于連續(xù)審計，注冊會計師應當根據(jù)具體情況評估是否需要對審計業(yè)務約定條款作出修改，以及是否需要提醒被審計單位注意現(xiàn)有的條款。Article 13 On recurring a

24、udits, the CPA shall assess whether circumstances require the terms of the audit engagement to be revised and whether there is a need to remind the entity of the existing terms of the audit engagement. 第四節(jié) 審計業(yè)務約定條款的變更Section 4 Change in the terms of the audit engagement第十四條 在缺乏合理理由的情況下，注冊會計師不應同意變更審計

25、業(yè)務約定條款。Article 14 The CPA shall not agree to a change in the terms of the audit engagement where there is no reasonable justification for doing so. 第十五條 在完成審計業(yè)務前，如果被審計單位或委托人要求將審計業(yè)務變更為保證程度較低的業(yè)務，注冊會計師應當確定是否存在合理理由予以變更。Article 15 If, prior to completing the audit engagement, the CPA is requested to chan

26、ge the audit engagement to an engagement that conveys a lower level of assurance, the CPA shall determine whether there is reasonable justification for doing so. 第十六條 如果審計業(yè)務約定條款發(fā)生變更，注冊會計師應當與管理層就新的業(yè)務約定條款達成一致意見，并記錄于業(yè)務約定書或其他適當形式的書面協(xié)議中。Article 16 If the terms of the audit engagement are changed, the CPA

27、 and management shall agree on and record the new terms of the engagement in an engagement letter or other suitable form of written agreement. 第十七條 如果注冊會計師不同意變更審計業(yè)務約定條款，而管理層又不允許繼續(xù)執(zhí)行原審計業(yè)務，注冊會計師應當：（一）在適用的法律法規(guī)允許的情況下，解除審計業(yè)務約定；（二）確定是否有約定義務或其他義務向治理層、所有者或監(jiān)管機構等報告該事項。Article 17 If the CPA is unable to agree

28、to a change of the terms of the audit engagement and is not permitted by management to continue the original audit engagement, the CPA shall: (a) Withdraw from the audit engagement where possible under applicable law or regulation; and (b) Determine whether there is any obligation, either contractua

29、l or otherwise, to report the circumstances to other parties, such as those charged with governance, owners or regulators.第五節(jié) 業(yè)務承接時的其他考慮Section 5 Other considerations when accepting the audit engagement第十八條 如果相關部門對涉及財務會計的事項作出補充規(guī)定，注冊會計師在承接審計業(yè)務時應當確定該補充規(guī)定是否與財務報告編制基礎存在沖突。如果存在沖突，注冊會計師應當與管理層溝通補充規(guī)定的性質，并就下列

30、事項之一達成一致意見：（一）在財務報表中作出額外披露能否滿足補充規(guī)定的要求；（二）對財務報表中關于適用的財務報告編制基礎的描述是否可以作出相應修改。如果無法采取上述任何措施，按照中國注冊會計師審計準則第1502號在審計報告中發(fā)表非無保留意見的規(guī)定，注冊會計師應當確定是否有必要發(fā)表非無保留意見。Article 18 If financial reporting standards established by an authorized or recognized standards setting organization are supplemented by law or regulati

31、on, the CPA shall determine whether there are any conflicts between the financial reporting standards and the additional requirements. If such conflicts exist, the CPA shall discuss with management the nature of the additional requirements and shall agree whether: (a) The additional requirements can

32、 be met through additional disclosures in the financial statements; or (b) The description of the applicable financial reporting framework in the financial statements can be amended accordingly. If neither of the above actions is possible, the CPA shall determine whether it will be necessary to modi

33、fy the CPAs opinion in accordance with CSA 1502. 第十九條 如果相關部門要求采用的財務報告編制基礎不可接受，只有同時滿足下列所有條件，注冊會計師才能承接該項審計業(yè)務：（一）管理層同意在財務報表中作出額外披露，以避免財務報表產生誤導；（二）在審計業(yè)務約定條款中明確，注冊會計師按照 中國注冊會計師審計準則第1503號在審計報告中增加強調事項段和其他事項段的規(guī)定，在審計報告中增加強調事項段，以提醒使用者關注額外披露；注冊會計師在對財務報表發(fā)表的審計意見中不使用“財務報表在所有重大方面按照適用的財務報告編制基礎編制，公允反映了”等措辭，除非法律法規(guī)另有規(guī)

34、定。Article 19 If the CPA has determined that the financial reporting framework prescribed by law or regulation would be unacceptable but for the fact that it is prescribed by law or regulation, the CPA shall accept the audit engagement only if the following conditions are present: (a) Management agre

35、es to provide additional disclosures in the financial statements required to avoid the financial statements being misleading; and(b) It is recognized in the terms of the audit engagement that: (i) the CPAs report on the financial statements will incorporate an Emphasis of Matter paragraph, drawing u

36、sers attention to the additional disclosures, in accordance with CSA 1503; and (ii) unless the CPA is required by law or regulation to express the CPAs opinion on the financial statements by using the phrases “present fairly, in all material respects,” or “give a true and fair view” in accordance wi

37、th the applicable financial reporting framework, the CPAs opinion on the financial statements will not include such phrases. 第二十條 如果不具備本準則第十九條規(guī)定的條件，但相關部門要求注冊會計師承接該項審計業(yè)務，注冊會計師應當：（一）評價財務報表誤導的性質對審計報告的影響；（二）在審計業(yè)務約定條款中適當提及該事項。Article 20 If the conditions outlined in Article 19 are not present and the CPA is required by law or regulation to undertake the audit engagement, the CPA shall: (a) Evaluate the effect of the misleading nature of the financial statements on the CPAs report; and (b) Include appropriate reference to this matter in the terms of the audit engagem