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GENERAL STANDARD ON QUALITY CONTROL 中国注册会计师质量控制基本准则

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颁布日期:19970101  实施日期:19970101  颁布单位:中国注册会计师协会

  Chapter 1 General provisions

  Article 1

  This standard is prepared in accordance with the Law of PRC on CPAs toestablish standards for accounting firms on quality control and to ensurea high standard of professional work.

  Article 2

  The term “quality control” in this standard refers to the controlpolicies and procedures, established and applied by an accounting firm, toensure that the quality of an audit fulfils the requirements of theIndependent Auditing Standards.

  Article 3

  The term “control policies” in this standard refers to the directionsand strategies, adopted by the accounting firm, to ensure that the qualityof an audit fulfils the requirements of the Independent AuditingStandards.

  Article 4

  The term “control procedures” in this standard refers to the detailedsteps and methods, adopted by the accounting firm, to fully implementquality control policies.

  Article 5

  Unless otherwise specified, accounting firms should refer to thisstandard for the quality control of non audit engagements.

  Chapter 2 General principles

  Article 6

  The accounting firm should establish two levels of quality controlpolicies and procedures:

  (1) general quality control policies and procedures for theaudit work of the accounting firm; and

  (2) quality control procedures for individual audits.

  Article 7

  The accounting firm should apply general quality control policies andprocedures to ensure that all audit work fulfils the requirements of theIndependent Auditing Standards.

  Article 8

  The accounting firm should apply quality control procedures onindividual audits to ensure that the audit work of individual audits isperformed in accordance with the Independent Auditing Standards.

  Chapter 3 General quality control

  Article 9

  When establishing general quality control policies and procedures, theaccounting firm should consider the following factors:

  (1) the size and scope of the firm's engagements;

  (2) the way the firm is organized into different businessdepartments;

  (3) the existence of branches and their geographicaldistribution;

  (4) the principle of cost and benefit;

  (5) the quality of staff and the way they are organized into ahierarchy; and

  (6) others.

  Article 10

  The accounting firm should establish and effectively perform relevantgeneral quality control procedures with regard to the various generalquality control policies.

  Article 11

  The accounting firm should establish and apply quality controlpolicies in the following areas:

  (1) the principles of professional ethics;

  (2) professional competence;

  (3) assignment of work;

  (4) supervision;

  (5) consultation;

  (6) acceptance of engagements and

  (7) monitoring.

  Article 12

  The accounting firm should supervise all professional staff to ensurethat they adhere to the principles of professional ethics, independence,objectivity and integrity.

  Article 13

  The Accounting firm should ensure all professional staff have attainedand maintain the professional competence required of them to fulfil theirresponsibilities and perform audit engagements with an attitude ofprofessional scepticism.

  The Accounting firm should provide appropriate professional trainingto all professional staff to enhance their professional competence.

  Article 14

  The accounting firm should assign audit work to staff with therelevant professional competence.

  Article 15

  The accounting firm should establish a multi-level supervisory system.It should require supervisory staff at different levels to direct,supervise and review the audit work done by staff of different levels.

  The term “supervisory staff” refers to those staff at different levelswith responsibility for directing, supervising and reviewing the auditwork, including persons in charge of the accounting firm, Certified PublicAccountants (“CPAs”) who have direct responsibility for individual auditsand other staff who have a supervisory responsibility.

  Article 16

  If necessary, the accounting firm should consult relevant experts.

  Article 17

  When accepting an audit engagement, the accounting firm shouldconsider its own ability and independence. It should also consider factorssuch as the integrity and honesty of the entity's management.

  Article 18

  The accounting firm should monitor the operating conditions of thequality control policies and procedures.

  Article 19

  The accounting firm should, by appropriate means, communicate to allprofessional staff the general quality control policies and procedures toensure they are understood and implemented.

  Chapter 4 Quality control on individual audits

  Article 20

  The CPA who is directly responsible for an audit should perform thosequality control procedures which are, in the context of the generalquality control policies and procedures, appropriate to the individualaudit.

  Article 21

  Supervisory staff should consider the professional competence of theassistants when deciding the means and extent of direction, supervisionand review appropriate for each assistant.

  Article 22

  When giving directions to the assistants, the supervisory staff shouldclearly inform them of:

  (1) their responsibilities;

  (2) the audit objectives of the detailed audit procedures to beperformed;

  (3) the nature of the entity's business, and significantaccounting and auditing issues that require special attention; and

  (4) other matters that may affect the detailed auditprocedures.

  Article 23

  Supervisory staff should perform the following monitoring functionsduring the audit:

  (1) monitor the progress of the audit;

  (2) understand significant accounting and auditing issues andpromptly make recommendations, and where necessary, modify the audit plan;and

  (3) resolve any differences of professional judgement and ifnecessary, consider the level of consultation that is appropriate.

  Article 24

  Supervisory staff should review the work performed by the assistantsto provide reasonable assurance that:

  (1) the audit work has been performed in accordance with thedetailed audit plan;

  (2) the work performed and the results obtained have beenadequately documented;

  (3) all significant audit matters have been resolved or arereflected in the audit conclusions;

  (4) the predetermined audit objectives of the detailed auditprocedures have been achieved; and

  (5) the conclusions drawn are consistent with the results ofthe audit work performed and support the audit opinion.

  Article 25

  Supervisory staff should review the following on a timely basis:

  (1) the overall audit plan and the detailed audit plan;

  (2) the assessments of inherent and control risk, including themodifications made to the overall audit plan and the detailed audit planaccording to the results of the compliance tests;

  (3) the documentation of the audit evidence obtained fromsubstantive tests and the audit conclusions drawn from these; and

  (4) financial statements, any proposed audit adjustments andthe proposed audit report.

  Article 26

  Before issuing the audit report, the accounting firm may, according toits need, request staff not otherwise involved in the audit to perform anecessary review.

  Chapter 5 Supplementary provisions

  Article 27

  The Chinese Institute of Certified Public Accountants is responsiblefor the interpretation of this standard.

  Article 28

  This standard takes effect from 1 January 1997.

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