对财务报表审计实施的质量控制

第一章总则Chapter IGeneral 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（）Article1This Chinese CPA Standard on AuditingCSA isformulatedto regulatethe specificresponsibilities of the CPAregardingquality controlprocedures for an auditof financial statements,and,where applicable,the responsibilitiesof the engagement quality controlreviewer.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Article2This SCAis to be readin conjunctionwith relevantethical 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《质量控制准则第号——会计师事务所对执行财务5101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Article3Quality controlsystems,policies and procedures aretheresponsibility of the auditfirm.Under Standardon Quality Control5101,the firmhas anobligation toestablish andmaintain asystem of qualitycontrol to provide itwith reasonableassurance that:and the engagement partnercan takethe necessaryaction.第四节项目组的工作委派Section4Assignment ofengagement 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Article28The engagement partner shallbe satisfied that theengagement team,and anyCPAs expertswho arenot part of theengagement team,collectively havethe appropriatecompetence andcapabilities to:a Performthe audit engagement inaccordance withprofessionalstandards andapplicable legal and regulatoryrequirements;andb Enablean auditors report that is appropriatein thecircumstancesto beissued.第五节业务执行Section5Performance 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Article29The engagement partner shalltake responsibility for:（）a Thedirection,supervision andperformance of the auditengagementin compliance with professionalstandards andapplicable legal and regulatory requirements;and（）b Theauditors reportbeing appropriatein thecircumstances.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Article30The engagementpartner shalltake responsibilityforreviews beingperformed inaccordance with the firmsreview policiesandprocedures.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Article31On orbefore thedate of the auditors report,theengagement partner shall,through areview of the audit documentationand discussionwith the engagement team,be satisfied that sufficientappropriateaudit evidencehas beenobtained tosupport theconclusions reached and for the auditors report tobeissued.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Article32The engagementpartner shall:a Takeresponsibilityfor the engagement team undertakingappropriate consultation ondifficult orcontentious matters;b Besatisfiedthatmembers ofthe engagement team haveundertakenappropriate consultationduring thecourse oftheengagement,both within the engagementteam andbetween theengagement team andothers at the appropriatelevel withinor outsidethe firm;c Besatisfiedthat the nature and scope of,and conclusionsresulting from,such consultationsare agreedwith theparty consulted;andd Determinethat conclusionsresulting fromsuch consultationshave 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Article33For auditsof financialstatements oflisted entities,andthose otheraudit engagements,if any,for whichthe firmhasdetermined that an engagement quality control review is required,theengagement partner shall:a Determinethatanengagement quality control reviewerhasbeen appointedby the firm;b Discusssignificant mattersarising during the auditengagement,including thoseidentified duringthe engagement qualitycontrol review,with the engagement quality control reviewer;andc Notdate the auditors reportuntil thecompletion oftheengagement 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Article34The engagementquality control reviewer shallperform an objectiveevaluation ofthe significant judgments madebythe engagementteam,and the conclusions reached in formulating theauditors report.This evaluationshall involve:（）a Discussionof significantmatters withthe engagementpartner;（）b Reviewofthefinancialstatementsand the proposedauditors report;（）c Reviewof selectedaudit documentationrelating to thesignificant judgments the engagementteam made and the conclusionsit reached;and（）d Evaluationoftheconclusions reached in formulatingtheauditors reportand considerationof whethertheproposedauditorsreport 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Article35For auditsof financialstatements oflisted entities,theengagement quality control reviewer,on performingan engagementquality control review,shall alsoconsider thefollowing:a The engagement teamsevaluation ofthe firmsindependencein relationto the audit engagement;b Whetherappropriateconsultationhas takenplace onmattersinvolving differencesof opinion or otherdifficult orcontentious matters,and theconclusions arisingfrom thoseconsultations;andc Whetheraudit documentationselected forreview reflectsthework performedin relationto the significant judgmentsand supportstheconclusionsreached.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Article36If differencesof opinion arise within the engagementteam,with thoseconsulted orwhere applicable,between the5engagementpartnerand the engagementquality control reviewer,theengagementteamshall followthe firms policies andprocedures fordealingwith andresolving differencesof opinion.第六节监控Section6Monitoring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Article37An effectivesystem of quality controlincludes amonitoringprocess designed to provide the firm with reasonableassurancethat itspolicies andprocedures relatingto thesystem ofquality control arerelevant,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Article38The engagementpartner shallconsider theresults ofthe firms monitoringprocess asevidenced in the latestinformationcirculated by the firm and,if applicable,other network firms andwhetherdeficiencies notedin that information mayaffect the auditengagement.第七节审计工作底稿Section7Audit documentation第三十九条注册会计师应当就下列事项形成审计工作底稿

（一）识别出的与遵守相关职业道德要求有关的问题，以及这些问题是如何得到解决的；

（二）针对适用于审计业务的独立性要求的遵守情况得出的结论,以及为支持该结论与会计师事务所进行的讨论；

（三）得出的有关客户关系和审计业务的接受与保持的结论；

（四）在审计过程中咨询的性质、范围和形成的结论Article39The CPAshall includeintheauditdocumentation:（）a Issuesidentified withrespect tocompliance with relevantethicalrequirementsand howthey wereresolved.（）b Conclusionson compliancewith independencerequirements that apply to theaudit engagement,and anyrelevantdiscussions withthe firmthat supportthese conclusions.（）c Conclusionsreached regarding the acceptance andcontinuance ofclient relationships and audit engagements.（）d Thenatureandscopeof,and conclusionsresultingfrom,consultations undertakenduringthecourse oftheaudit engagement.第四十条针对已复核的审计业务，项目质量控制复核人员应当就下列事项形成审计工作底稿

（一）会计师事务所项目质量控制复核政策要求的程序已得到实施;

（二）项目质量控制复核在审计报告日或审计报告日之前已完成;

（三）项目质量控制复核人员没有注意到任何尚未解决的事项，使其认为项目组作出的重大判断和得出的结论不适当Article40The engagementquality control reviewer shalldocument,for theaudit engagementreviewed,that:a Theprocedures requiredby the firmspoliciesonengagement quality control reviewhave beenperformed;b The engagementqualitycontrolreviewhas beencompletedon orbefore thedate oftheauditorsreport;andc Thereviewer isnot awareof anyunresolved mattersthatwould causethe reviewerto believethatthesignificant judgmentstheengagementteam made andtheconclusionsit reachedwere notappropriate.第五章附则Chapter VSupplementary Provisions第四十一条本准则自年月日起施行201211Article41This CSAis effectivefor auditsof financialstatementsfor periodsbeginning onor afterJanuary1,

2012.a Thefirm andits personnelcomply with professional standardsandapplicablelegalandregulatory requirements;andb Reportsissued by the firm or engagementpartners areappropriateinthecircumstances.This CSAis premisedon thebasis thatthe firmis subjecttoStandard onQuality 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Article4Within thecontext ofthe firmssystem ofqualitycontrol,engagement teamshave aresponsibility to implement quality controlprocedures thatare applicabletotheaudit engagement and providethefirm withrelevant informationto enablethe functioningof thatpart of thefirms system ofqualitycontrol relatingto 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Article5Engagement teamsare entitledto relyon the firmssystem ofqualitycontrol,unless informationprovided bythe firm orother partiessuggests otherwise.第二章定义Chapter IIDefinitions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Article6Engagement qualitycontrolreview-A processdesignedto providean objectiveevaluation,onorbefore thedateof theauditorsreport,ofthesignificantjudgmentsthe engagementteammade andtheconclusionsit reachedin formulatingtheauditors report.The engagementqualitycontrolreview processis foraudits offinancialstatements oflisted entitiesand thoseother auditengagements,if any,for whichthe firmhas determinedan engagementqualitycontrolreviewisrequired.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Article7Listed entity-An entitywhose shares,stock ordebt arequotedor listedona recognized stock exchange,or aremarketedunder theregulations of arecognizedstockexchangeor otherequivalentbody.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Article8Engagement qualitycontrol reviewer-A partner,otherperson inthe firm,suitably qualifiedexternal person,orateammadeupof suchindividuals,none ofwhom ispartofthe engagementteam,withsufficient andappropriate experienceand authorityto objectivelyevaluatethesignificantjudgmentsthe engagementteammadeandtheconclusions itreachedinformulatingtheauditorsreport.第九条人员，是指会计师事务所的合伙人和员工Article9Personnel-Partners and staff inthe 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Article10Partner-Any individualwith authorityto bindthe firmwithrespect tothe performanceof aprofessional servicesengagement.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Article11Staff-Professionals,other thanpartners,including anyexpertsthe firmemploys.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Article12Suitably qualifiedexternal person-An individualoutsidethe firmwiththecompetence andcapabilitiesto act asanengagement partner,for example,a partnerof anotherfirm,or anemployeewith appropriateexperience ofeither theInstitute ofCertifiedPublic Accountantsor ofan organizationthat providesrelevantqualitycontrolservices.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Article13Engagement partner-The partnerinthe firm whoisresponsible fortheauditengagementandits performance,andfortheauditors reportthatisissued onbehalf ofthefirm.If aCPA inthefirmother thantheengagementpartner signstheauditors report,those provisions of thisCSA withregard totheengagement partner shall alsoapply tosuch otherCPA.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Article14Engagement team-All partnersandstaffperformingthe engagement,and anyindividuals engagedbythefirmora networkfirmwho performaudit procedureson theengagement.This excludesanCPAs externalexpert engagedbythefirmora networkfirm.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Article15Network firm-A firmor entitythat belongstoanetwork.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Article16Network-A largerstructure thatis aimedat achievingthroughcooperation oneor moreofthefollowing goals:（）1Sharing profitor cost;（）2Sharing commonownership,control ormanagement;（）3Sharing commonqualitycontrolpolicies andprocedures;（）4Sharing commonbusiness strategy;（）5Use ofa commonbrand name;or（）6Sharing asignificant partof professionalresources.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Article17Professional standards-Chinese CPABasicStandards onAssurance Services,Chinese CPAStandards onAuditingCSAs,Chinese CPAStandards onReview,Chinese CPAStandardson OtherAssurance Services,ChineseCPAStandards onRelatedServices,StandardonQualityControland relevant ethicalrequirements.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Article18Relevant ethicalrequirements-Ethical requirementstowhich theengagementteamand engagementqualitycontrolreviewerare subject,which ordinarilycomprise thoseprovisionsofCode ofProfessionalEthics forChinese CPAsrelated to an auditof financialstatements.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Article19Monitoring-A processcomprising anongoingconsideration andevaluation ofthe firmssystem ofqualitycontrol,including aperiodic inspectionofaselection ofcompletedengagements,designedtoprovidethefirmwithreasonable assurancethatits systemofqualitycontrol isoperatingeffectively.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Article20Inspection-In relationto completedauditengagements,procedures designedtoprovideevidence ofcomplianceby engagementteams withthe firmsqualitycontrolpolicies andprocedures.第三章目标Chapter IIIObjective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Article21The objectiveofthe CPA istoimplementqualitycontrolproceduresattheengagement levelthat providetheCPAwithreasonable assurancethat:a Theaudit complieswithprofessionalstandards andapplicablelegalandregulatoryrequirements;andb Theauditor^report issuedisappropriatein thecircumstances.第四章要求Chapter IVRequirements第一节对审计质量承担的领导责任Section1Leadership responsibilitiesfor 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Article22The engagementpartner shalltake responsibilityfor theoverallquality oneach auditengagement towhich thatpartner isassigned.第二节相关职业道德要求Section2Relevant ethicalrequirements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Article23Throughout theauditengagement,the engagementpartnershall remainalert,through observationand makinginquiries asnecessary,for evidenceof non-compliancewithrelevantethicalrequirementsby members oftheengagementteam.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Article24If matterscome totheengagementpartners attentionthroughthe firmssystemofqualitycontrolor otherwisethat indicatethatmembersoftheengagementteam havenot compliedwithrelevantethicalrequirements,theengagementpartner,in consultationwithothers inthefirm,shall determinethe 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Article25The engagementpartnershallformaconclusion oncompliancewith independencerequirementsthatapplytotheauditengagement.In doingso,theengagementpartnershall:a Obtainrelevant informationfrom thefirmand,whereapplicable,networkfirms,to identifyand evaluatecircumstances andrelationshipsthat createthreats to independence;b Evaluateinformation onidentified breaches,if any,ofthefirmsindependence policiesandproceduresto determinewhether theycreatea threattoindependencefortheauditengagement;andc Takeappropriateactionto eliminatesuch threatsor reducethemtoanacceptable levelby applyingsafeguards,or,if consideredappropriate,to withdrawfrom theauditengagement,where withdrawalispossible underapplicable lawor regulation.Theengagementpartnershall promptlyreporttothefirmany inabilityto resolvethe matterforappropriate action.第三节客户关系和审计业务的接受与保持Section3Acceptance andcontinuance ofclient relationshipsandaudit 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Article26Theengagementpartnershallbe satisfiedthatappropriate proceduresregardingtheacceptanceandcontinuance ofclientrelationshipsandaudit engagementshavebeenfollowed,andshall determinethat conclusionsreachedinthis regardare 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Article27If theengagementpartnerobtains informationthatwould havecaused thefirm todecline theauditengagementhad thatinformationbeen availableearlier,theengagementpartner shallcommunicatethatinformationpromptly tothefirm,so thatthefirm。