华中科技大学武昌分校论坛

 找回密码
 入住家园
华中科技大学武昌分校论坛
论坛报错,不良信息举报,本站广告合作QQ:552-779
查看: 196|回复: 0

中英对照审计准则第1312号-函证 [复制链接]

Rank: 2

  • TA的每日心情
    开心
    2017-7-13 07:43:29
  • 签到天数: 16 天

    [LV.4]偶尔看看III

    在线时间
    24 小时
    注册时间
    2014-7-29
    最后登录
    2017-7-13
    威望
    0
    财富
    133
    帖子
    52
    精华
    0
    积分
    52
    UID
    5700485
    发表于 2017-4-27 22:05:14 |显示全部楼层
    <br>证书查询<br>
        中国注册会计师审计准则第1312号函证(2010年11月1日修订)
        CHINA CPA STANDARD ON AUDITING 1312 - EXTERNAL CONFIRMATIONS (As Revised November 1, 2010)
        第一章 总 则
        Chapter I General Provisio
        第一条 为了规范注册会计师按照《中国注册会计师审计准则第1231号针对评估的重大错报风险采取的应对措施》和《中国注册会计师审计准则第1301号审计证据》的规定使用函证程序,以获取相关、可靠的审计证据,制定本准则。
        Article 1 This China CPA Standard on Auditing (CSA) deals with the CPA’s use of external confirmation procedures to obtain relevant and reliable audit evidence in accordance with the requirements of CSA 1231 and CSA 1301.
        第二条 本准则不适用于注册会计师对被审计单位诉讼和索赔事项实施询问程序。《中国注册会计师审计准则第1311号对存货、诉讼和索赔、分部信息等特定项目获取审计证据的具体考虑》规定了有关诉讼和索赔的审计程序。
        Article 2 This CSA does not address inquiries regarding litigation and claims, which are dealt with in CSA 1311.
        第三条 《中国注册会计师审计准则第1301号审计证据》规定,审计证据的可靠性受其来源和性质的影响,并取决于获取审计证据的具体环境。
        判断审计证据可靠性的一般原则包括:
        (一)从被审计单位外部独立来源获取的审计证据比从其他来源获取的审计证据更可靠;
        (二)直接获取的审计证据比间接获取或推论得出的审计证据更可靠;
        (三)以文件记录形式(包括纸质、电子或其他介质)存在的审计证据比口头形式的审计证据更可靠。
        通常情况下,注册会计师以函证方式直接从被询证者获取的审计证据,比被审计单位内部生成的审计证据更可靠。
        Article 3 CSA 1301 indicates that the reliability of audit evidence is influenced by its source and by its nature, and is dependent on the individual circumstances under which it is obtained.
        That CSA also includes the following generalizatio applicable to audit evidence:
        (1) Audit evidence is more reliable when it is obtained from independent sources outside the entity.
        (2) Audit evidence obtained directly by the CPA is more reliable than audit evidence obtained indirectly or by inference.
        (3) Audit evidence is more reliable when it exists in documentary form, whether paper, electronic or other medium.
        Accordingly, depending on the circumstances of the audit, audit evidence in the form of external confirmatio received directly by the CPA from confirming parties may be more reliable than evidence generated internally by the entity.
        第四条 下列审计准则明确了实施函证程序以获取审计证据的重要性:
        (一)《中国注册会计师审计准则第1231号针对评估的重大错报风险采取的应对措施》规定,注册会计师应当针对评估的财务报表层次重大错报风险,设计和实施总体应对措施,针对评估的认定层次重大错报风险,设计和实施进一步审计程序,包括审计程序的性质、时间安排和范围;无论评估的重大错报风险结果如何,注册会计师都应当针对所有重大类别的交易、账户余额和披露,设计和实施实质性程序;注册会计师应当考虑是否将函证程序用作实质性程序。
        (二)《中国注册会计师审计准则第1231号针对评估的重大错报风险采取的应对措施》规定,评估的风险越高,需要获取越有说服力的审计证据。为此,注册会计师可以增加审计证据的数量或者获取更相关、更可靠的审计证据,或将两种方式结合使用。例如,注册会计师更加重视直接从第三方获取审计证据,或从不同的独立来源获取相互印证的审计证据。实施函证程序,可以帮助注册会计师获取可靠性高的审计证据,以应对由于舞弊或错误导致的特别风险。
        (三)《中国注册会计师审计准则第1141号财务报表审计中与舞弊相关的责任》规定,针对由于舞弊导致的认定层次重大错报风险,注册会计师应当考虑实施函证程序以获取更多的相互印证的信息。
        (四)《中国注册会计师审计准则第1301号审计证据》规定,通过函证等方式从独立来源获取的相互印证的信息,可以提高注册会计师从会计记录或管理层书面声明中获取的审计证据的保证水平。
        Article 4 Other CSAs recognize the importance of external confirmatio as audit evidence, for example:
        (1) CSA 1231 discusses the CPA’s respoibility to design and implement overall respoes to address the assessed risks of material misstatement at the financial statement level, and to design and perform further audit procedures whose nature, timing and extent are based on, and are respoive to, the assessed risks of material misstatement at the assertion level. In addition, CSA 1231 requires that, irrespective of the assessed risks of material misstatement, the CPA desig and performs substantive procedures for each material class of traactio, account balance, and disclosure. The CPA is also required to coider whether external confirmation procedures are to be performed as substantive audit procedures.
        (2) CSA 1231 requires that the CPA obtain more peuasive audit evidence the higher the CPA’s assessment of risk. To do this, the CPA may increase the quantity of the evidence or obtain evidence that is more relevant or reliable, or both. For example, the CPA may place more emphasis on obtaining evidence directly from third parties or obtaining corroborating evidence from a number of independent sources. CSA 1231 also indicates that external confirmation procedures may assist the CPA in obtaining audit evidence with the high level of reliability that the CPA requires to respond to significant risks of material misstatement, whether due to fraud or error.
        (3) CSA 1141 indicates that the CPA may design confirmation requests to obtain additional corroborative information as a respoe to address the assessed risks of material misstatement due to fraud at the assertion level.
        (4) CSA 1301 indicates that corroborating information obtained from a source independent of the entity, such as external confirmatio, may increase the assurance the CPA obtai from evidence existing within the accounting records or from representatio made by management.
        第二章 定 义
        Chapter II Definitio
        第五条 函证(即外部函证),是指注册会计师直接从第三方(被询证者)获取书面答复作为审计证据的过程,书面答复可以采用纸质、电子或其他介质等形式。
        Article 5 Confirmation (external confirmation) &ndash; Audit evidence obtained as a direct written respoe to the CPA from a third party (the confirming party), in paper form, or by electronic or other medium.
        第六条 积极式函证,是指要求被询证者直接向注册会计师回复,表明是否同意询证函所列示的信息,或填列所要求的信息的一种询证方式。
        Article 6 Positive confirmation request &ndash; A request that the confirming party respond directly to the CPA indicating whether the confirming party agrees or disagrees with the information in the request, or providing the requested information.
        第七条 消极式函证,是指要求被询证者只有在不同意询证函所列示的信息时才直接向注册会计师回复的一种询证方式。
        Article 7 Negative confirmation request &ndash; A request that the confirming party respond directly to the CPA only if the confirming party disagrees with the information provided in the request.
        第八条 未回函,是指被询证者对积极式询证函未予回复或回复不完整,或询证函因未被送达而退回。
        Article 8 Non-respoe &ndash; A failure of the confirming party to respond, or fully respond, to a positive confirmation request, or a confirmation request returned undelivered.
        第九条 不符事项,是指被询证者提供的信息与询证函要求确认的信息不一致,或与被审计单位记录的信息不一致。
        Article 9 Exception &ndash; A respoe that indicates a difference between information requested to be confirmed, or contained in the entity’s records, and information provided by the confirming party.
        第三章 目 标
        Chapter III Objective
        第十条 在使用函证程序时,注册会计师的目标是,设计和实施函证程序,以获取相关、可靠的审计证据。
        Article 10 The objective of the CPA, when using external confirmation procedures, is to design and perform such procedures to obtain relevant and reliable audit evidence.
        第四章 要 求
        Chapter IV Requirements
        第一节 函证程序
        Section 1 External Confirmation Procedures
        第十一条 注册会计师应当确定是否有必要实施函证程序以获取认定层次的相关、可靠的审计证据。在作出决策时,注册会计师应当考虑评估的认定层次重大错报风险,以及通过实施其他审计程序获取的审计证据如何将检查风险降至可接受的水平。
        Article 11 The CPA should determine whether the use of external confirmatio is necessary to obtain relevant and reliable audit evidence to support certain financial statement assertio. In making this determination, the CPA should coider the assessed risk of misstatement at the assertion level and how the evidence from other planned audit procedures will reduce detection risk to an acceptably low level.
        第十二条 注册会计师应当对银行存款(包括零余额账户和在本期内注销的账户)、借款及与金融机构往来的其他重要信息实施函证程序,除非有充分证据表明某一银行存款、借款及与金融机构往来的其他重要信息对财务报表不重要且与之相关的重大错报风险很低。
        如果不对这些项目实施函证程序,注册会计师应当在审计工作底稿中说明理由。
        Article 12 The CPA shall perform external confirmation procedures with respect to bank deposit accounts (including those with zero balances and that have been cancelled in the current period), loa and other important information relating to traactio with financial ititutio, unless the CPA has obtained sufficient evidence that indicates that the relevant bank deposit, loan or other important information relating to traactio with financial ititutio is immaterial to the financial statements and that the related risk of misstatement is low.
        The CPA shall include in the audit documentation the reaso for not performing external confirmation procedures with respect to those items.
        第十三条 注册会计师应当对应收账款实施函证程序,除非有充分证据表明应收账款对财务报表不重要,或函证很可能无效。
        如果认为函证很可能无效,注册会计师应当实施替代审计程序,获取相关、可靠的审计证据。
        如果不对应收账款函证,注册会计师应当在审计工作底稿中说明理由。
        Article 13 The CPA shall perform external confirmation procedures with respect to accounts receivable, unless the CPA has obtained sufficient evidence that indicates that the relevant account receivable is immaterial to the financial statements or that external confirmation procedures would be ineffective.
        If the CPA believes that external confirmation procedures would be ineffective, the CPA shall perform alternative audit procedures to obtain relevant and reliable audit evidence.
        The CPA shall include in the audit documentation the reaso for not performing external confirmation procedures with respect to accounts receivable.
        第十四条 当实施函证程序时,注册会计师应当对询证函保持控制,包括:
        (一)确定需要确认或填列的信息;
        (二)选择适当的被询证者;
        (三)设计询证函,包括正确填列被询证者的姓名和地址,以及被询证者直接向注册会计师回函的地址等信息;
        (四)发出询证函并予以跟进,必要时再次向被询证者寄发询证函。
        Article 14 When using external confirmation procedures, the CPA shall maintain control over external confirmation requests, including:
        (1) Determining the information to be confirmed or requested;
        (2) Selecting the appropriate confirming party;
        (3) Designing the confirmation requests, including determining that requests are properly addressed and contain return information for respoes to be sent directly to the CPA; and
        (4) Sending the requests, including follow-up requests when applicable, to the confirming party.
        第二节 管理层不允许寄发询证函
        Section 2 Management’s Refusal to Allow the CPA to Send a Confirmation Request
        第十五条 如果管理层不允许寄发询证函,注册会计师应当:
        (一)询问管理层不允许寄发询证函的原因,并就其原因的正当性及合理性收集审计证据;
        (二)评价管理层不允许寄发询证函对评估的相关重大错报风险(包括舞弊风险),以及其他审计程序的性质、时间安排和范围的影响;
        (三)实施替代程序,以获取相关、可靠的审计证据。
        Article 15 If management refuses to allow the CPA to send a confirmation request, the CPA shall:
        (1) Inquire as to management’s reaso for the refusal, and seek audit evidence as to their validity and reasonableness;
        (2) Evaluate the implicatio of management’s refusal on the CPA’s assessment of the relevant risks of material misstatement, including the risk of fraud, and on the nature, timing and extent of other audit procedures; and
        (3) Perform alternative audit procedures designed to obtain relevant and reliable audit evidence.
        第十六条 如果认为管理层不允许寄发询证函的原因不合理,或实施替代程序无法获取相关、可靠的审计证据,注册会计师应当按照《中国注册会计师审计准则第1151号与治理层的沟通》的规定,与治理层进行沟通。注册会计师还应当按照《中国注册会计师审计准则第1502号在审计报告中发表非无保留意见》的规定,确定其对审计工作和审计意见的影响。
        Article 16 If the CPA concludes that management’s refusal to allow the CPA to send a confirmation request is unreasonable, or the CPA is unable to obtain relevant and reliable audit evidence from alternative audit procedures, the CPA shall communicate with those charged with governance in accordance with CSA 1151. The CPA also shall determine the implicatio for the audit and the auditor’s opinion in accordance with CSA 1502.
        第三节 实施函证程序的结果
        Section 3 Results of the External Confirmation Procedures
        第十七条 如果存在对询证函回函的可靠性产生疑虑的因素,注册会计师应当进一步获取审计证据以消除这些疑虑。
        Article 17 If the CPA identifies facto that give rise to doubts about the reliability of the respoe to a confirmation request, the CPA shall obtain further audit evidence to resolve those doubts.
        第十八条 如果认为询证函回函不可靠,注册会计师应当评价其对评估的相关重大错报风险(包括舞弊风险),以及其他审计程序的性质、时间安排和范围的影响。
        Article 18 If the CPA determines that a respoe to a confirmation request is not reliable, the CPA shall evaluate the implicatio on the assessment of the relevant risks of material misstatement, including the risk of fraud, and on the related nature, timing and extent of other audit procedures.
        第十九条 在未回函的情况下,注册会计师应当实施替代程序以获取相关、可靠的审计证据。
        Article 19 In the case of each non-respoe, the CPA shall perform alternative audit procedures to obtain relevant and reliable audit evidence.
        第二十条 如果注册会计师认为取得积极式函证回函是获取充分、适当的审计证据的必要程序,则替代程序不能提供注册会计师所需要的审计证据。在这种情况下,如果未获取回函,注册会计师应当按照 《中国注册会计师审计准则第1502号在审计报告中发表非无保留意见》的规定,确定其对审计工作和审计意见的影响。
        Article 20 If the CPA has determined that a respoe to a positive confirmation request is necessary to obtain sufficient appropriate audit evidence, alternative audit procedures will not provide the audit evidence the CPA requires. If the CPA does not obtain such confirmation, the CPA shall determine the implicatio for the audit and the CPA’s opinion in accordance with CSA 1502.
        第二十一条 注册会计师应当调查不符事项,以确定是否表明存在错报。
        Article 21 The CPA shall investigate exceptio to determine whether or not they are indicative of misstatements.
        第四节 消极式函证
        Section 4 Negative Confirmatio
        第二十二条 消极式函证比积极式函证提供的审计证据的说服力低。除非同时满足下列条件,注册会计师不得将消极式函证作为唯一实质性程序,以应对评估的认定层次重大错报风险:
        (一)注册会计师将重大错报风险评估为低水平,并已就与认定相关的控制运行的有效性获取了充分、适当的审计证据;
        (二)需要实施消极式函证程序的总体由大量小额、同质的账户余额、交易或事项构成;
        (三)预期不符事项的发生率很低;
        (四)没有迹象表明接收询证函的人员或机构不认真对待函证。
        Article 22 Negative confirmatio provide less peuasive audit evidence than positive confirmatio. Accordingly, the CPA shall not use negative confirmation requests as the sole substantive audit procedure to address an assessed risk of material misstatement at the assertion level unless all of the following are present:
        (1) The CPA has assessed the risk of material misstatement as low and has obtained sufficient appropriate audit evidence regarding the operating effectiveness of controls relevant to the assertion;
        (2) The population of items subject to negative confirmation procedures comprises a large number of small, homogeneous account balances, traactio or conditio;
        (3) A very low exception rate is expected; and
        (4) The CPA is not aware of circumstances or conditio that would cause recipients of negative confirmation requests to disregard such requests.
        第五节 评价获取的审计证据
        Section 5 Evaluating the Evidence Obtained
        第二十三条 注册会计师应当评价实施函证程序的结果是否提供了相关、可靠的审计证据,或是否有必要进一步获取审计证据。
        Article 23 The CPA shall evaluate whether the results of the external confirmation procedures provide relevant and reliable audit evidence, or whether further audit evidence is necessary.
        第五章 附 则
        Chapter V Supplementary Provisio
        第二十四条 本准则自2012 年1 月1 日起施行。
        Article 24 This CSA is effective for audits of financial statements for periods beginning on or after January 1, 2012.
        这里提供的中英对照审计准则,中文本是财政部2010年颁布的最新文本,英文本是博主参照国际审计与鉴证准则委员会(IAASB)2012年版“Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements”等英文资料编辑整理而来,仅供个人作为审计英语学习参考资料,请勿用于任何商业目的。
    您需要登录后才可以回帖 登录 | 入住家园

    Archiver|手机版|幸福家园 ( 鄂ICP备 05000187号 )

    GMT+8, 2018-6-21 09:05 , Processed in 0.210226 second(s), 16 queries .

    Powered by Feibaa Studio

    © 2003-2014 11年

    回顶部