中英对照审计准则1121号.doc

中国注册会计师审计准则第1121号对财务报表审计实施的质量控制（2010年11月1日修订）CHINESE CPA STANDARD ON AUDITING 1121 QUALITY CONTROL FOR AN AUDIT OF FINANCIAL STATEMENTS (as revised November 1, 2010)第一章 总 则Chapter I General Provisions第一条 为了规范注册会计师对财务报表审计实施质量控制程序的责任，以及项目质量控制复核人员的责任，制定本准则。Article 1 This Chinese CPA Standard on Auditing (CSA) is formulated to regulate the specific responsibilities of the CPA regarding quality control procedures for an audit of financial statements, and, where applicable, the responsibilities of the engagement quality control reviewer.第二条 注册会计师在使用本准则时，需要结合相关职业道德要求。Article 2 This SCA is to be read in conjunction with relevant ethical requirements.第三条 建立和保持质量控制制度（包括政策和程序），是会计师事务所的责任。按照质量控制准则第5101号会计师事务所对执行财务报表审计和审阅、其他鉴证和相关服务业务实施的质量控制的规定，会计师事务所有义务建立和保持质量控制制度，以合理保证：（一）会计师事务所及其人员遵守职业准则和适用的法律法规的规定； （二）会计师事务所和项目合伙人出具适合具体情况的审计报告。本准则基于这样的前提，即会计师事务所遵守质量控制准则第5101号会计师事务所对执行财务报表审计和审阅、其他鉴证和相关服务业务实施的质量控制的规定。Article 3 Quality control systems, policies and procedures are the responsibility of the audit firm. Under Standard on Quality Control 5101, the firm has an obligation to establish and maintain a system of quality control to provide it with reasonable assurance that: (a) The firm and its personnel comply with professional standards and applicable legal and regulatory requirements; and (b) Reports issued by the firm or engagement partners are appropriate in the circumstances.This CSA is premised on the basis that the firm is subject to Standard on Quality Control 5101. 第四条 在会计师事务所质量控制制度框架下，项目组有责任实施适用于审计业务的质量控制程序，并向会计师事务所提供相关信息，以使质量控制制度中有关独立性的内容发挥作用。Article 4 Within the context of the firms system of quality control, engagement teams have a responsibility to implement quality control procedures that are applicable to the audit engagement and provide the firm with relevant information to enable the functioning of that part of the firms system of quality control relating to independence.第五条 在实施适用于审计业务的质量控制程序时，项目组可以依赖会计师事务所质量控制制度，除非会计师事务所或者其他机构或人员提供的信息表明其不可依赖。Article 5 Engagement teams are entitled to rely on the firms system of quality control, unless information provided by the firm or other parties suggests otherwise.第二章 定 义Chapter II Definitions第六条 项目质量控制复核，是指在审计报告日或审计报告日之前，项目质量控制复核人员对项目组作出的重大判断和在编制审计报告时得出的结论进行客观评价的过程。项目质量控制复核适用于上市实体财务报表审计，以及会计师事务所确定需要实施项目质量控制复核的其他审计业务。Article 6 Engagement quality control review A process designed to provide an objective evaluation, on or before the date of the auditors report, of the significant judgments the engagement team made and the conclusions it reached in formulating the auditors report. The engagement quality control review process is for audits of financial statements of listed entities and those other audit engagements, if any, for which the firm has determined an engagement quality control review is required. 第七条 上市实体，是指其股份、股票或债券在法律法规认可的证券交易所报价或挂牌，或在法律法规认可的证券交易所或其他类似机构的监管下进行交易的实体。Article 7 Listed entity An entity whose shares, stock or debt are quoted or listed on a recognized stock exchange, or are marketed under the regulations of a recognized stock exchange or other equivalent body. 第八条 项目质量控制复核人员，是指项目组成员以外的，具有足够、适当的经验和权限，对项目组作出的重大判断和在编制审计报告时得出的结论进行客观评价的合伙人、会计师事务所其他人员、具有适当资格的外部人员或由这类人员组成的小组。Article 8 Engagement quality control reviewer A partner, other person in the firm, suitably qualified external person, or a team made up of such individuals, none of whom is part of the engagement team, with sufficient and appropriate experience and authority to objectively evaluate the significant judgments the engagement team made and the conclusions it reached in formulating the auditors report.第九条 人员，是指会计师事务所的合伙人和员工。Article 9 Personnel Partners and staff in the firm.第十条 合伙人，是指在执行专业服务业务方面有权代表会计师事务所的个人。Article 10 Partner Any individual with authority to bind the firm with respect to the performance of a professional services engagement. 第十一条 员工，是指合伙人以外的专业人员，包括会计师事务所的内部专家。Article 11 Staff Professionals, other than partners, including any experts the firm employs.第十二条 具有适当资格的外部人员，是指会计师事务所以外的具有担任项目合伙人的胜任能力和必要素质的个人，如其他会计师事务所的合伙人，注册会计师协会或提供相关质量控制服务的组织中具有适当经验的人员。Article 12 Suitably qualified external person An individual outside the firm with the competence and capabilities to act as an engagement partner, for example, a partner of another firm, or an employee (with appropriate experience) of either the Institute of Certified Public Accountants or of an organization that provides relevant quality control services. 第十三条 项目合伙人，是指会计师事务所中负责某项审计业务及其执行，并代表会计师事务所在出具的审计报告上签字的合伙人。如果项目合伙人以外的其他注册会计师在审计报告上签字，本准则对项目合伙人作出的规定也适用于该签字注册会计师。Article 13 Engagement partner The partner in the firm who is responsible for the audit engagement and its performance, and for the auditors report that is issued on behalf of the firm.If a CPA in the firm other than the engagement partner signs the auditors report, those provisions of this CSA with regard to the engagement partner shall also apply to such other CPA.第十四条 项目组，是指执行某项审计业务的所有合伙人和员工，以及会计师事务所或网络事务所聘请的为该项业务实施审计程序的所有人员，但不包括会计师事务所或网络事务所聘请的外部专家。Article 14 Engagement team All partners and staff performing the engagement, and any individuals engaged by the firm or a network firm who perform audit procedures on the engagement. This excludes an CPAs external expert engaged by the firm or a network firm.第十五条 网络事务所，是指属于某一网络的会计师事务所或实体。Article 15 Network firm A firm or entity that belongs to a network. 第十六条 网络，是指由多个实体组成，旨在通过合作实现下列一个或多个目的的联合体：（一）共享收益或分担成本；（二）共享所有权、控制权或管理权；（三）共享统一的质量控制政策和程序；（四）共享同一经营战略；（五）使用同一品牌；（六）共享重要的专业资源。Article 16 Network A larger structure that is aimed at achieving through cooperation one or more of the following goals: (1) Sharing profit or cost;(2) Sharing common ownership, control or management;(3) Sharing common quality control policies and procedures;(4) Sharing common business strategy;(5) Use of a common brand name; or(6) Sharing a significant part of professional resources. 第十七条 职业准则，是指中国注册会计师鉴证业务基本准则、中国注册会计师审计准则、中国注册会计师审阅准则、中国注册会计师其他鉴证业务准则、中国注册会计师相关服务准则、质量控制准则和相关职业道德要求。Article 17 Professional standards Chinese CPA Basic Standards on Assurance Services, Chinese CPA Standards on Auditing (CSAs), Chinese CPA Standards on Review, Chinese CPA Standards on Other Assurance Services, Chinese CPA Standards on Related Services, Standard on Quality Control and relevant ethical requirements. 第十八条 相关职业道德要求，是指项目组和项目质量控制复核人员应当遵守的职业道德规范，通常包括中国注册会计师职业道德守则中与财务报表审计相关的规定。Article 18 Relevant ethical requirements Ethical requirements to which the engagement team and engagement quality control reviewer are subject, which ordinarily comprise those provisions of Code of Professional Ethics for Chinese CPAs related to an audit of financial statements. 第十九条 监控，是指对会计师事务所质量控制制度进行持续考虑和评价的过程，包括定期选取已完成的业务进行检查，以使会计师事务所能够合理保证其质量控制制度正在有效运行。Article 19 Monitoring A process comprising an ongoing consideration and evaluation of the firms system of quality control, including a periodic inspection of a selection of completed engagements, designed to provide the firm with reasonable assurance that its system of quality control is operating effectively. 第二十条 检查，是指实施程序以获取证据，确定项目组在已完成的业务中是否遵守会计师事务所质量控制政策和程序。Article 20 Inspection In relation to completed audit engagements, procedures designed to provide evidence of compliance by engagement teams with the firms quality control policies and procedures. 第三章 目 标Chapter III Objective第二十一条 注册会计师的目标是，在业务层面实施质量控制程序，以合理保证注册会计师：（一）在审计工作中遵守职业准则和适用的法律法规的规定；（二）出具适合具体情况的审计报告。Article 21 The objective of the CPA is to implement quality control procedures at the engagement level that provide the CPA with reasonable assurance that: (a) The audit complies with professional standards and applicable legal and regulatory requirements; and(b) The auditors report issued is appropriate in the circumstances. 第四章 要 求Chapter IV Requirements第一节 对审计质量承担的领导责任Section 1 Leadership responsibilities for quality第二十二条 项目合伙人应当对会计师事务所分派的每项审计业务的总体质量负责。Article 22 The engagement partner shall take responsibility for the overall quality on each audit engagement to which that partner is assigned. 第二节 相关职业道德要求Section 2 Relevant ethical requirements第二十三条 在整个审计过程中，项目合伙人应当通过观察和必要的询问，对项目组成员违反相关职业道德要求的迹象保持警觉。Article 23 Throughout the audit engagement, the engagement partner shall remain alert, through observation and making inquiries as necessary, for evidence of non-compliance with relevant ethical requirements by members of the engagement team.第二十四条 如果通过会计师事务所质量控制制度或其他途径注意到项目组成员违反相关职业道德要求，项目合伙人应当在与会计师事务所相关人员讨论后，确定应当采取的适当措施。Article 24 If matters come to the engagement partners attention through the firms system of quality control or otherwise that indicate that members of the engagement team have not complied with relevant ethical requirements, the engagement partner, in consultation with others in the firm, shall determine the appropriate action. 第二十五条 项目合伙人应当就适用于审计业务的独立性要求的遵守情况形成结论。在形成结论时，项目合伙人应当：（一）从会计师事务所或网络事务所获取相关信息，识别、评价对独立性产生不利影响的情形；（二）评价识别出的有关违反会计师事务所独立性政策和程序的信息，以确定其是否对审计业务的独立性产生不利影响；（三）采取适当的行动，运用防范措施以消除对独立性的不利影响或将其降至可接受的水平，或在必要时解除审计业务约定（除非法律法规禁止）；对未能解决的事项，项目合伙人应当立即向会计师事务所报告，以便采取适当的行动。Article 25 The engagement partner shall form a conclusion on compliance with independence requirements that apply to the audit engagement. In doing so, the engagement partner shall: (a) Obtain relevant information from the firm and, where applicable, network firms, to identify and evaluate circumstances and relationships that create threats to independence; (b) Evaluate information on identified breaches, if any, of the firms independence policies and procedures to determine whether they create a threat to independence for the audit engagement; and (c) Take appropriate action to eliminate such threats or reduce them to an acceptable level by applying safeguards, or, if considered appropriate, to withdraw from the audit engagement, where withdrawal is possible under applicable law or regulation. The engagement partner shall promptly report to the firm any inability to resolve the matter for appropriate action. 第三节 客户关系和审计业务的接受与保持Section 3 Acceptance and continuance of client relationships and audit engagements第二十六条 项目合伙人应当确信，有关客户关系和审计业务的接受与保持的质量控制程序已得到遵守，并确定得出的有关结论是恰当的。Article 26 The engagement partner shall be satisfied that appropriate procedures regarding the acceptance and continuance of client relationships and audit engagements have been followed, and shall determine that conclusions reached in this regard are appropriate.第二十七条 如果项目合伙人在接受审计业务后获知了某项信息，而该信息若在接受业务前获知，可能导致会计师事务所拒绝该项业务，项目合伙人应当立即将该信息告知会计师事务所，以使会计师事务所和项目合伙人能够采取必要的行动。Article 27 If the engagement partner obtains information that would have caused the firm to decline the audit engagement had that information been available earlier, the engagement partner shall communicate that information promptly to the firm, so that the firm and the engagement partner can take the necessary action.第四节 项目组的工作委派Section 4 Assignment of engagement team第二十八条 项目合伙人应当确信，项目组和项目组以外的专家整体上具有适当的胜任能力和必要素质，以便能够： （一）按照职业准则和适用的法律法规的规定执行审计业务； （二）出具适合具体情况的审计报告。Article 28 The engagement partner shall be satisfied that the engagement team, and any CPAs experts who are not part of the engagement team, collectively have the appropriate competence and capabilities to: (a) Perform the audit engagement in accordance with professional standards and applicable legal and regulatory requirements; and (b) Enable an auditors report that is appropriate in the circumstances to be issued. 第五节 业务执行Section 5 Performance of the audit engagement第二十九条 项目合伙人应当对下列事项负责： （一）按照职业准则和适用的法律法规的规定指导、监督与执行审计业务；（二）出具适合具体情况的审计报告。Article 29 The engagement partner shall take responsibility for: (a) The direction, supervision and performance of the audit engagement in compliance with professional standards and applicable legal and regulatory requirements; and (b) The auditors report being appropriate in the circumstances.第三十条 项目合伙人应当对项目组按照会计师事务所复核政策和程序实施的复核负责。Article 30 The engagement partner shall take responsibility for reviews being performed in accordance with the firms review policies and procedures.第三十一条 在审计报告日或审计报告日之前，项目合伙人应当通过复核审计工作底稿和与项目组讨论，确信已获取充分、适当的审计证据，支持得出的结论和拟出具的审计报告。Article 31 On or before the date of the auditors report, the engagement partner shall, through a review of the audit documentation and discussion with the engagement team, be satisfied that sufficient appropriate audit evidence has been obtained to support the conclusions reached and for the auditors report to be issued. 第三十二条 在涉及咨询时，项目合伙人应当：（一）对项目组就疑难问题或争议事项进行适当咨询承担责任； （二）确信项目组成员在审计过程中已就相关事项进行了适当咨询，咨询可能在项目组内部进行，或者在项目组与会计师事务所内部或外部的其他适当人员之间进行；（三）确信这些咨询的性质、范围以及形成的结论已由被咨询者认可；（四）确定这些咨询形成的结论已得到执行。Article 32 The engagement partner shall: (a) Take responsibility for the engagement team undertaking appropriate consultation on difficult or contentious matters; (b) Be satisfied that members of the engagement team have undertaken appropriate consultation during the course of the engagement, both within the engagement team and between the engagement team and others at the appropriate level within or outside the firm; (c) Be satisfied that the nature and scope of, and conclusions resulting from, such consultations are agreed with the party consulted; and(d) Determine that conclusions resulting from such consultations have been implemented. 第三十三条 对于上市实体财务报表审计以及会计师事务所确定需要实施项目质量控制复核的其他审计业务，项目合伙人应当：（一）确定会计师事务所已委派项目质量控制复核人员；（二）与项目质量控制复核人员讨论在审计过程中遇到的重大事项，包括在项目质量控制复核过程中识别出的重大事项； （三）只有完成了项目质量控制复核，才能签署审计报告。Article 33 For audits of financial statements of listed entities, and those other audit engagements, if any, for which the firm has determined that an engagement quality control review is required, the engagement partner shall: (a) Determine that an engagement quality control reviewer has been appointed by the firm; (b) Discuss significant matters arising during the audit engagement, including those identified during the engagement quality control review, with the engagement quality control reviewer; and (c) Not date the auditors report until the completion of the engagement quality control review. 第三十四条 项目质量控制复核人员应当客观地评价项目组作出的重大判断以及在编制审计报告时得出的结论。评价工作应当涉及下列内容：（一）与项目合伙人讨论重大事项； （二）复核财务报表和拟出具的审计报告；（三）复核选取的与项目组作出的重大判断和得出的结论相关的审计工作底稿； （四）评价在编制审计报告时得出的结论，并考虑拟出具审计报告的恰当性。Article 34 The engagement quality control reviewer shall perform an objective evaluation of the significant judgments made by the engagement team, and the conclusions reached in formulating the auditors report.This evaluation shall involve: (a) Discussion of significant matters with the engagement partner; (b) Review of the financial statements and the proposed auditors report; (c) Review of selected audit documentation relating to the significant judgments the engagement team made and the conclusions it reached; and (d) Evaluation of the conclusions reached in formulating the auditors report and consideration of whether the proposed auditors report is appropriate. 第三十五条 对于上市实体财务报表审计，项目质量控制复核人员在实施项目质量控制复核时，还应当考虑： （一）项目组就具体审计业务对会计师事务所独立性作出的评价；（二）项目组是否已就涉及意见分歧的事项，或者其他疑难问题或争议事项进行适当咨询，以及咨询得出的结论； （三）选取的用于复核的审计工作底稿，是否反映了项目组针对重大判断执行的工作，以及是否支持得出的结论。Article 35 For audits of financial statements of listed entities, the engagement quality control reviewer, on performing an engagement quality control review, shall also consider the following: (a) The engagement teams evaluation of the firms independence in relation to the audit engagement; (b) Whether appropriate consultation has taken place on matters involving differences of opinion or other difficult or contentious matters, and the conclusions arising from those consultations; and (c) Whether audit documentation selected for review reflects the work performed in relation to the significant judgments and supports the conclusions reached.第三十六条 如果项目组内部、项目组与被咨询者之间、项目合伙人与项目质量控制复核人员之间出现意见分歧，项目组应当遵守会计师事务所处理及解决意见分歧的政策和程序。Article 36 If differences of opinion arise within the engagement team, with those consulted or, where applicable, between the engagement partner and the engagement quality control reviewer, the engagement team shall follow the firms policies and procedures for dealing with and resolving differences of opinion. 第六节 监 控Section 6 Monitoring第三十七条 有效的质量控制制度应当包括监控过程，以合理保证质量控制制度中的政策和程序具有相关性和适当性，并正在有效运行。Article 37 An effective system of quality control includes a monitoring process designed to provide the firm with reasonable assurance that its policies and procedures relating to the system of quality control are relevant, adequate, and operating effectively. 第三十八条 项目合伙人应当根据会计师事务所和网络事务所通报的最新监控信息考虑实施监控过程的结果，并考虑监控信息提及的缺陷是否会对审计业务产生影响。Article 38 The engagement partner shall consider the results of the firms monitoring process as evidenced in the lates