中英对照审计准则1151号综述.docx

1、中英对照审计准则1151号综述中国注册会计师审计准则第1151号与治理层的沟通（2010年11月1日修订）CHINA CPA STANDARD ON AUDITING 1151 - COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE (As Revised November 1, 2010)第一章 总 则Chapter I General Provisions第一条 为了明确注册会计师在财务报表审计中与治理层沟通的责任，制定本准则。Article 1 This China CPA Standard on Auditing (CSA) is form

2、ulated to regulate the CPAs responsibilities to communicate with those charged with governance in an audit of financial statements.第二条 本准则适用于各种治理结构和规模的被审计单位的财务报表审计，并针对治理层全部成员参与管理的情形以及上市实体提出了特殊考虑。本准则并不规范注册会计师与管理层或所有者的沟通，除非他们同时履行治理职责。Article 2 Although this CSA applies irrespective of an entitys gover

3、nance structure or size, particular considerations apply where all of those charged with governance are involved in managing an entity, and for listed entities. This CSA does not establish requirements regarding the CPAs communication with an entitys management or owners unless they are also charged

4、 with a governance role.第三条 本准则是针对财务报表审计制定的，但对于其他历史财务信息审计，如果治理层对其他历史财务信息的编制负有监督责任，注册会计师可以根据具体情况遵守本准则的相关规定。Article 3 This CSA is written in the context of an audit of financial statements, but may also be applicable, adapted as necessary in the circumstances, to audits of other historical financial i

5、nformation when those charged with governance have a responsibility to oversee the preparation of the other historical financial information. 第四条 考虑到有效的双向沟通在财务报表审计中的重要性，本准则为注册会计师与治理层的沟通提供了一个基础框架，并明确了应当与其沟通的一些具体事项。作为对本准则沟通要求的补充，附录列示的其他审计准则对需要沟通的补充事项作出了规定。此外，中国注册会计师审计准则第1152号向治理层和管理层通报内部控制缺陷针对注册会计师向治理

6、层通报在审计过程中识别出的值得关注的内部控制缺陷，提出了具体要求。法律法规、业务约定或其他规定可能要求沟通本准则或其他审计准则没有规定的其他事项，本准则并不禁止注册会计师就此与治理层沟通。Article 4 Recognizing the importance of effective two-way communication in an audit of financial statements, this CSA provides an overarching framework for the CPAs communication with those charged with gov

7、ernance, and identifies some specific matters to be communicated with them. Additional matters to be communicated, which complement the requirements of this CSA, are identified in other CSAs (see Appendix 1). In addition, CSA 1152 establishes specific requirements regarding the communication of sign

8、ificant deficiencies in internal control the CPA has identified during the audit to those charged with governance. Further matters, not required by this or other CSAs, may be required to be communicated by law or regulation, by agreement with the entity, or by additional requirements applicable to t

9、he engagement. Nothing in this CSA precludes the CPA from communicating any other matters to those charged with governance.第五条 本准则主要规范注册会计师向治理层的沟通。但是，有效的双向沟通十分重要，这有助于：（一）注册会计师和治理层了解与审计相关的背景事项，并建立建设性的工作关系，在建立这种关系时，注册会计师需要保持独立性和客观性；（二）注册会计师向治理层获取与审计相关的信息，例如，治理层可以帮助注册会计师了解被审计单位及其环境，确定审计证据的适当来源，以及提供有关具体

10、交易或事项的信息；（三）治理层履行其对财务报告过程的监督责任，从而降低财务报表重大错报风险。Article 5 This CSA focuses primarily on communications from the CPA to those charged with governance. Nevertheless, effective two-way communication is important in assisting: (1) The CPA and those charged with governance in understanding matters related

11、to the audit in context, and in developing a constructive working relationship. This relationship is developed while maintaining the CPAs independence and objectivity; (2) The CPA in obtaining from those charged with governance information relevant to the audit. For example, those charged with gover

12、nance may assist the CPA in understanding the entity and its environment, in identifying appropriate sources of audit evidence, and in providing information about specific transactions or events; and (3) Those charged with governance in fulfilling their responsibility to oversee the financial report

13、ing process, thereby reducing the risks of material misstatement of the financial statements.第六条 注册会计师有责任与治理层沟通本准则要求的事项，管理层也有责任与治理层沟通有关治理的事项，但注册会计师的沟通并不减轻管理层的这种责任。同样，管理层与治理层就注册会计师需要沟通的事项进行的沟通，也不减轻注册会计师沟通这些事项的责任。但是，管理层就这些事项进行的沟通可能会影响注册会计师与治理层沟通的形式或时间安排。Article 6 Although the CPA is responsible for co

14、mmunicating matters required by this CSA, management also has a responsibility to communicate matters of governance interest to those charged with governance. Communication by the CPA does not relieve management of this responsibility. Similarly, communication by management with those charged with g

15、overnance of matters that the CPA is required to communicate does not relieve the CPA of the responsibility to also communicate them. Communication of these matters by management may, however, affect the form or timing of the CPAs communication with those charged with governance.第七条 清晰地沟通审计准则要求的具体事项

16、是每项审计业务的必要组成部分。但是，审计准则并不要求注册会计师专门实施程序，以识别与治理层沟通的任何其他事项。Article 7 Clear communication of specific matters required to be communicated by CSAs is an integral part of every audit. CSAs do not, however, require the CPA to perform procedures specifically to identify any other matters to communicate with those charged with governance. 第八条 法律法规可能限制注册会计师就某些事项与治理层沟通。例如，法律法规可能明确禁止某些沟通或其他行为，以避免妨碍有关机关调查实际发生的或涉嫌的非法行为。在某些情形下，注册会计师的保密义务与沟