People's Republic of China national audit standards
(September 1, 2010 auditing agency announced come into force on January 1, 2011, 8th) directory
Chapter I General provisions
Chapter II audit institutions and Auditors
Chapter III audit plan
The fourth chapter audit implementation
Section one audit programme
Section of audit evidence
Section of audit records
The fourth major violations check
The fifth chapter audit report
Form and content of the audit report in section
Section of audit report editing
Section III special reports and synthesis report
Fourth quarter audit results
Fifth section audit corrective action check
Sixth audit quality control and liability
The seventh chapter by-laws
Chapter I General provisions
First in order to regulate and guide the audit institutions and Auditors carrying out audit services, audit quality assurance, preventing the audit risk, economic and social health of an audit assurance "immune system" function, in accordance with the People's Republic of China audit law and the People's Republic of China implementation of the audit law and other relevant laws and regulations, these guidelines have been formulated.
Second criteria is the audit organs and the responsibilities of the Auditors ' statutory audit code of conduct, is carrying out audit services for occupational standards, evaluation audit quality is the basic scale.
Article used in this criterion "shall", "shall not" vocabulary of terms for constraint clauses, audit institutions and Auditors carrying out audit services requirements that must be followed.
Used in this standard "can" vocabulary guided by the provisions of clauses, is the promotion of good audit practice. The fourth audit institutions and Auditors carrying out audit services, this standard should be applied.
Acceptance by any other organizations or persons entrusted by the auditing departments, recruitment, hosting or participating in audit services, should also apply to this standard.
The fifth audit institutions and Auditors carrying out audit services, should distinguish between the responsibility of the auditee and audit responsibilities.
In financial income and expenses, financial income and expenditure as well as on economic activity, perform their statutory duties, comply with the relevant laws and regulations, establishing and implementing internal controls, in accordance with the relevant accounting standards and accounting system and presentation of financial and accounting reports, maintaining the authenticity and integrity of financial and accounting information, is the responsibility of the auditees.
According to the laws and regulations and the provisions of the code, on audited financial payments, financial revenue and expenditure and the economic activities of independent auditors and to the audit conclusions, is the responsibility of auditing bodies.
Main objective in the sixth audit institutions through audited financial revenue and expenditure activities relating to economic, financial revenue and expenditure, as well as the authenticity, legitimacy, efficiency and safeguard national economic security, promoting democracy and rule of law, promoting clean government, protection of national economic and social development.
Authenticity that reflects financial income and expenses, financial income and expenditure as well as information about economic activity level in line with reality.
Legitimacy refers to financial income and expenses, financial revenues and expenditures and related economic activities comply with the laws, rules or regulations.
Efficiency refers to the fiscal revenue and expenditure, financial revenue and expenditure and the related economic activities to achieve economic, social and environmental benefits.
Seventh audit organ on the Audit Office shall audit objects, projects, financial audits.
Audit institution in accordance with the relevant provisions of the State, according to law the audit office audit units in charge of auditing the economic responsibilities of an object.
Eighth audit institutions on budget management or use of State-owned assets management according to law and national financial revenue and expenditure relating to the specific matters to the relevant localities, departments, and units of the special audit investigation.
Audit institutions carry out special audit investigation, should also apply to this standard.
The Nineth audit institutions and Auditors carrying out audit services, according to the annual audit plan, prepare audit implementation plan, obtaining audit evidence, make findings.
Audit authority should be delegated with appropriate qualification and competence of Auditors to undertake an audit of the business, and the creation and implementation of audit quality control systems.
Tenth law regulations and audit institutions, open fulfil their responsibilities and their results, subject to public supervision.
11th audit institutions and Auditors did not comply with the binding provisions of the guidelines, it shall explain the reasons.
Chapter II audit institutions and Auditors
12th audit institutions and Auditors carrying out audit services, shall meet the eligibility conditions set forth in these standards and professional requirements.
13th audit institutions carrying out audit services, shall meet the following qualifications:
(A) compliance with the statutory audit responsibilities and authorities;
(B) professional competence of Auditors;
(C) establish appropriate audit quality control systems;
(D) the required financial and other work conditions.
14th Auditors carrying out audit services, shall meet the following requirements:
(A) to comply with legal regulations and these guidelines;
(B) adhere to the auditing professional ethics;
(C) keep the auditor independence;
(D) have the required professional competence;
(E) other professional requirements.
15th Auditors should adhere to the strict law, integrity, honesty, objectivity and fairness, diligence, basic auditing professional ethics of secrecy.
In strict accordance with the is auditor should be strictly in accordance with the statutory audit responsibilities, powers and procedures for audit, audit behavior.
Frank is Auditors should adhere to the principle of integrity, do not succumb to external pressure do not distort facts, does not hide the audit found problems clean and do not use their position for personal gain; to protect national interests and public interests.
Objective is that auditors should remain objective and fair stance and attitude, with adequate and sufficient audit evidence to support audit conclusions, practical audit evaluation and audit found problems.
Diligence is Auditors should loving, diligent and efficient, precise and delicate, fulfill audit responsibilities, ensure quality of audit work.
Secrecy is in carrying out audit services, the Auditors shall keep its aware of State secrets and commercial secrets; for the implementation of auditing business information, formation of audit records and master relevant circumstances, shall not provide or disclose without authorization, shall not be used for purposes not connected with audit.
16th when the Auditors carrying out audit services, should exercise due diligence audit independence, under any of the following could undermine the independence of Auditors shall report to the audit authority:
(A) concerned with the audit unit heads or supervisors are husband, straight relationships, within three generations of consanguinity and affinity;
(B) has a direct economic interest by audit or audit-related matters;
(C) to have management or directly related business audits;
(D) other circumstances that could compromise auditor independence.
17th independence of Auditors should not participate in the audit activities shall not participate in management activities of the auditees.
The 18th when the audit team of audit institutions, you should understand the audit team members could undermine the independence of the audit, and depending on the circumstances, the following measures to avoid damage the independence of audit:
(A) to require the auditor to withdraw;
(B) the relevant specific limitation on the scope of the audit the Auditors;
(C) the additional necessary review procedures of relevant Auditors;
(D) other measures.
19th audit organs shall establish an audit system of personnel exchanges, avoid Auditors for auditing the business long-term with the same audit unit contacts may cause damage to auditor independence.
20th audit institutions can recruit external staff audit service provides technical support, consulting, or professional accreditation.
Staff employed external audit institutions should have the 14th article of the code requirements.
Outside of the article 21st of the following circumstances, audit institutions shall not be employed:
(A) criminal punishment;
(B) are undergoing rehabilitation through labour;
(C) in administrative detention;
(D) auditor independence might be compromised;
(E) shall not engage in business in other circumstances prescribed by law.
22nd Auditors shall meet its audit of professional knowledge, professional skills and work experience.
Audit institutions shall establish and implement the auditor recruitment and continuing education, training, performance appraisal and rewards incentive system, ensure that the auditor has its operating career competencies.
23rd audit institutions should be reasonable audit staff, composed of audit teams to ensure their overall professional competence in conformity with audit project.
Information technology to achieve the audit objectives of the auditees have a significant impact, the overall competence of audit teams should include competence in information technologies.
24th auditors perform audits when reasonable should use professional judgment to maintain prudent and important problem for auditees to remain vigilant, and to critically evaluate the appropriateness and sufficiency of audit evidence obtained by, appropriate audit conclusions are obtained.
The 25th when the Auditors carrying out audit services, should be maintained and audited on the following areas:
(A) communicate with auditees and listen to their views;
(B) the objective and impartial findings, respect and uphold the legitimate rights and interests of the auditees;
(C) strict implementation of the audit discipline;
(D) adhere to the audit of civilization, maintain a good professional image.
Chapter III audit plan
26th audit institutions shall, in accordance with the statutory audit responsibilities, and jurisdiction of the audit and prepare the annual audit plan.
Prepare the annual audit plan should serve the overall situation, working around the Government Center, highlighting the focus of audit work, reasonable arrangement of audit resources to prevent unnecessary duplication of audits. 27th audit institutions shall prepare the annual audit plan, follow these steps:
(A) the audit requirements, initial selection of audit projects;
(B) the primary audit project to conduct a feasibility study, to identify alternative audit projects and priorities;
(C) to assess the audit organs available audit resources, audit projects, prepare annual audit plans.
28th audit institutions from the following audit requirements, initial selection of audit projects:
(A) national and regional financial income and expenses, financial income and expenditure and the economic activities;
(B) work center;
(C) the administrative officer and the relevant leading organs of the Government audit requirements;
(D) an audit institution superior arrangement or authorization audit events;
(E) the delegates drew attention to the relevant departments audited of audit institutions;
(Vi) reports, and issues of public concern;
(VII) the analysis data that matters should be included in the audit;
(VIII) other requirements.
29th primary audit project audit institutions to conduct a feasibility study to determine the primary audit project audit objective, scope of the audit, audit and other important matters.
Investigation of feasibility studies focused on the following:
(A) associated with the identification and implementation of audit laws and regulations and policies;
(B) the management, organizational structure, operational and implementation;
(C) financial income and expenses, financial balances and results;
(Iv) relevant information systems and electronic data;
(V) the supervision and inspection of the management and supervisory bodies and their results;
(F) prior years ' audits;
(G) other relevant content.
30th audit institutions in the audit needs and feasibility study process, to evaluate the primary audit projects from the following areas, to identify alternative audit projects and their prioritization:
(A) importance of the project, assess its importance in the national economy and social development, Government Chief Executive and the relevant leading organs and public attention, funds and assets;
(B) the level of project risk, and assess the status of project scale, manage, and control;
(C) audit the expected results;
(D) the audit frequency and coverage;
(E) resources of the audit requirements of the project.
31st annual audit plan audit institutions shall, in accordance with the procedure provided for validation.
Auditing bodies in front of the approved annual audit plan, if necessary, may appoint an expert to demonstrate.
32nd the following should serve as required audit projects audit project:
(A) laws and regulations should be audited every year project;
(B) the leadership of the Executive Heads of Governments and related agencies asked to audit projects;
(C) audit an audit institution superior to arrange or entitlement programs.
Required audit projects by audit bodies, you can conduct a feasibility study.
The 33rd superior audit institution directly subordinate of Auditors audit institutions on significant audit matters within the jurisdiction of the audit, shall be included in the annual audit plan of the superior audit institution, and promptly notify the audit organs at lower levels. 34th by the audit authority may, in accordance with its Audit audit-related matters within the jurisdiction, authorized to audit the audit organs at lower levels.
An audit institution superior auditing matters within the jurisdiction of the audit, audit organs at lower levels can also apply for authorization, have jurisdiction over the superior audit institution for approval.
Authorized audit institution authorized to audit-related matters should be included in the annual audit plan.
35th according to the Chinese Government and its agencies and international organizations, foreign Governments and their agencies signed the agreement and requirements of an audit institution superior, determined by an audit institution for international organizations, foreign Governments and their agencies, audit of projects should be included in the annual audit plan.
36th for budget management or use of State-owned assets management and specific matters concerning the national financial revenue and expenditure, in line with the following situations, you can make the special audit investigation:
(A) involve macroscopic, universality, policy or issues in system and mechanism;
(B) cross-industry, cross-regional, cross-unit;
(C) the matter involves a large number of non-financial data;
(D) other appropriate special audit investigation.
37th annual audit plan audit institutions mainly include:
(A) the name of audit projects;
(B) audit objective, namely the implementation project is expected to complete the task and the results of the audit;
(C) the scope of the audit, the audit period projects relating to specific units, and is a Member;
(D) audit points;
(V) auditing project organization and implementation;
(F) audit resources.
Follow-up audits audit of the implementation of the project, the annual audit plan should set out the specific way of tracking and requirements.
Special audit investigation project of the annual audit plan should set out special audit investigation requirements.
38th audit institutions shall prepare the annual audit plan can take text, table, or a combination of forms.
39th audit planning management and the business sectors or branches that frequent communication and coordination mechanisms should be established.
Audit requirements, feasibility studies, and to identify alternative audit projects, Business Department or agency implementing; audit project sorting options, configure the audit resources and prepare a draft annual audit plan, management-oriented implementation of the plan.
40th audit institutions according to the evaluation results, determine the annual audit plan.
41st Annual audit plan audit institutions should be reported to the approval of the administrative officer of the Government and the up-level audit authorities.
42nd audit projects identified by audit institutions should configure the necessary audit human resources, audit, audit technology and audit requirements audit resources.
43rd audit institutions within the same year for the same different audit an audit entity shall, for coordination of personnel and schedules, try to avoid unnecessary impact on the audited work units.
44th annual audit plan audit institutions should be issued auditing project organization and implementation units.
Annual audit plan, once issued, project organization and implementation unit should ensure the completion of the audit, shall not be changed without permission.
45th annual audit during the execution of the project plan, in the event of any of the following circumstances, adjustments should be according to the original examination and approval procedures:
(A) the leadership of the Executive Heads of Governments and related agencies assigned audit projects;
(B) the provisional arrangements for the superior audit institution or authorized audit projects;
(C) require audits of the major public emergencies;
(D) the scheduled audit projects of significant changes in the audited unit, led to the original plan cannot be implemented;
(E) audit of project implementation unit needs to be replaced;
(Vi) significant changes in the audit objectives, audit scope needs to be adjusted;
(G) the need to adjust the other circumstances.
Article 46th higher audit organs shall supervise associates audit authority annual audit plan proposed lower audit authority guidance on the priority areas of audit or audit projects.
47th annual audit plan identified audit organs organized more audit group to jointly implement an auditing projects or implemented the same type of audit projects, the audit institution business sector should prepare audit programmes.
48th audit institutions business unit preparing audit working plan, according to the annual audit plan should be formed in the process of investigation and audit needs, feasibility studies, carried out further investigations, the audit objectives, scope, focus and project implementation for sure.
49th audit the content of the work programme include:
(A) audit objective;
(B) the scope of the audit;
(C) the content and focus of the audit;
(D) auditing organization;
(V) the audit requirements. 50th audit institutions business unit prepared by the audit institutions shall, in accordance with the provisions of the programme of work of the audit procedures.
In the implementation of the annual audit plan identified audit prior to the start time, under audit project implementation units.
Before approving the audit work programme of audit institutions, if necessary, may appoint an expert to demonstrate.
51st audit institutions business unit based on the audit in the process of implementing changes, can apply for the adjustment of the contents of the audit programme and audit program approval authority.
52nd audit institutions should regularly check the implementation of the annual audit plan, assess the effectiveness of implementation.
Audit project implementation units to release audit plan the audit institution reports the implementation of the plan.
53rd audit institutions shall, in accordance with relevant regulations of the State, the establishment and implementation of the results of the implementation of the audit plan and its statistical system.
The fourth chapter audit implementation
Section one audit programme
54th audit authority shall, in the implementation of project audit before the audit team. Group of Auditors from the audit team leader and other members. Audit team audit team leader responsibility system.
Audit team leader identified by the audit institutions, Member of the audit, the audit team leader needed group identified in the trial, presiding shall perform their duties and other duties entrusted by the audit leader.
55th audit institutions shall, in accordance with the provisions of laws and regulations, audit notice served to the auditees. 56th audit includes audited units of the notice the name, audit evidence, the scope of the audit, audit team leader, audit starting time and other members and audited with audit requirements.
Also, to inform the auditee should also audit the audit of the group discipline.
Follow-up audits implementation audits, audit certificates shall specify the specific ways of tracking audit and requirements. Special audit investigation notice of project audits should be set out special audit investigation requirements.
57th audit group should look into understanding the entity and its associated conditions, assess the possibility of important issues audited, audit response, preparing audit implementation of the program.
Audit organs had issued audit programme of work, the audit team should be in accordance with the audit request audit implementation of the work programme.
Article 58th audit implementation plan includes:
(A) audit objective;
(B) the scope of the audit;
(C) the content and emphasis and audit measures, including matters of audit and audit measures established under this criterion the 73rd article;
(D) audit requirements, including project audit schedule, internal audit groups important management matters and the Division of responsibilities, and so on.
Follow-up audits implementation audits, audit implementation plan should be made for the entire follow-up audit work schedule.
Special audit investigation the audit programme of the project shall identify the special audit investigation requirements.
59th audit unit, understanding the entity and its attendant circumstances, provide a basis for following professional judgment:
(A) determine the standards of professional judgement apply;
(B) to determine possible problems;
(C) judge the importance of the issue;
(D) determination of audit responses.
60th audit personnel from the following research understanding the entity and its associated conditions:
(A) the nature of units, organizational structures;
(B) scope of responsibilities or business scope, operational activities and its objectives;
(C) the relevant laws and regulations, policies and their implementation;
(D) financial management and business management;
(V) the applicable performance indicators and evaluating the performance of the system;
(Vi) internal control and its implementation;
(VII) relevant information systems and electronic data;
(VIII) economic environment, industry and other external factors;
(I) the audit and supervision in the past and its rectification;
(J) the need to understand the other.
61st audit staff from the following investigation was related to implementation of the internal control and audit units:
(A) the control environment, the right configuration management style, organizational structure, responsibilities, human resources systems;
(B) risk assessment, that audited unit identification, analysis and implementation of internal control objectives related to risk, and countermeasures;
(C) control activities, namely, risk assessment control measures taken, including the separation of incompatible duties control, authorization and approval control, asset protection, control, budget control, performance analysis and control of performance appraisal;
(D) information and communication, namely, the collection, processing, transfer and internal control-related information, and be able to communicate effectively;
(E) monitoring of control, namely, the design of the internal controls, supervision and inspection functions and its implementation.
62nd auditors from the investigation on the audited unit information system control in the following areas:
(A) the General control, is to protect normal operation of the information system stability, effectiveness, safety and other aspects of control;
(B) the control, that is, protection of information systems of data authenticity, integrity, reliability, and control.
63rd Auditors can take understanding the entity and its associated investigated the following conditions:
(A) written or oral questions by the internal audit unit and external stakeholders;
(B) check the relevant documents, reports, internal control manuals, information systems technical documentation and operating manuals;
(C) observations relating to operational activities and sites, facilities and the implementation of internal control;
(D) to keep track of relevant business processes;
(E) analysis of relevant data.
64th auditors based on the audit objectives and the actual situation of the auditees, and use professional judgment to determine the scope and extent of the investigation.
For periodic audits, auditors can use information obtained in the previous audit, focused on understanding has changed.
65th Auditors in investigations in the process of understanding the entity and its associated conditions, you can choose the following criteria as a basis for professional judgment:
(A) the laws, rules, regulations and other normative documents;
(B) the relevant principles and policies of the State;
(C) accounting standards and accounting system;
(D) national and industrial standards;
(E) the budget, planning and contracts;
(Vi) management systems and performance goals of the auditees;
(VII) historical data and historic performance of the auditees;
(H) the accepted business practice or of good practice;
(I) the professional or expert advice;
(J) other criteria.
Auditors in the auditing implementation requires sustained attention to the applicability of the standard in the process.
66th occupation determine the selection criteria should be objective, applicability and relevance, accepted.
When standards, auditors should be authoritative and recognized high standards.
67th Auditors should be combined with the applicable standard, analysis understanding the entity and its attendant circumstances, judge audited units there may be a problem.
68th Auditors should use professional judgment, according to the nature and amount of possible problems and the specific environments in which to determine its importance.
69th Auditors to judge the importance, can pay attention to the following factors:
(A) if it is suspected of a crime problem;
(B) it is prohibited by laws, regulations and policy issues;
(C) whether issues arising from the intentional act;
(D) there may be a problem related to the quantity or amount;
(E) whether serious defects involving policies, institutions or mechanisms;
(F) whether information system design flaws;
(G) the Executive heads and leaders of the Government authorities and public attention;
(H) the need to focus on other factors.
70th auditors audit should be based on the importance of judging results, focused on important issues that may exist the auditees.
71st must express an audit opinion on the financial statements, the Auditor can refer to relevant regulations of the China CPA guidelines determine importance and use.
72nd the audit team should assess the possibility of important issues audited to determine matters of audit and audit response.
73rd audit group audit responses for audit issues identified include:
(A) the assessment depend on internal control, to determine whether and how to test the effectiveness of internal control;
(B) assessing the degree of dependence on information systems to determine whether and how to check the validity of relevant information systems, security;
(C) identifying main audit steps and methods;
(D) determine the audit time;
(E) determine the auditor;
(F) other measures necessary.
74th audit groups in the allocation of audit resources, important audit matters should be assigned an experienced audit staff and adequate audit time and to assess whether a particular audit matters require the use of external experts.
75th Auditors that there is any of the following circumstances, you should test the effectiveness of internal control:
(A) an effective internal control is designed and intended, be able to prevent the occurrence of important issues;
(B) only thought they had found an important problem of insufficient implementation of substantive review to provide adequate and sufficient audit evidence.
Decided not to rely on an internal control audit personnel can direct substantive review on audit-related matters.
Auditees smaller, operation is relatively simple, the Auditors can directly conduct a substantive review of the audit matters.
76th article audit officials believe that there is any of the following circumstances shall check the validity of relevant information systems, security:
(A) the audit only the electronic data is insufficient to identify key issues to provide adequate and sufficient audit evidence;
(B) electronic data appear frequently in some kind of difference.
Auditor when the check is related to information systems audit unit, you can use audit information systems existing functionality or the use of other computer techniques and tools, inspection should be to avoid adverse impact on the audited Unit related information systems and electronic data.
77th when Auditors in the auditing, continued attention should be given to the importance of judgment and the important problems exist the possibility of assessing the appropriateness of amendments in a timely manner, and audit response.
78th, for any of the following circumstances, the audit team shall adjust the implementation of programme:
(A) annual audit plan, the audit programme changes;
(B) significant changes in the audit objectives;
(C) changing important audit matters;
(D) audit of major units and their associated changes;
(E) significant changes in the Audit Division and the Division of labour;
(F) the need to adjust the other circumstances.
79th General Audit audit implementation of the programme shall be subject to the audit team leader of the project is authorized, and timely reports audit institutions business unit for the record.
Significant audit project implementation plans shall be submitted to the heads of audited of audit institutions.
80th audit group audit implementation plan in the following matters shall be reported by the audit authority mainly responsible for the approval of:
(A) audit objective;
(B) the head of the audit;
(C) audit points;
(D) the end of the on-site audit time.
81st and adjustment in staffing audit implementation can take text, table, or a combination of forms.
Section of audit evidence 82nd article refers to the Auditors to obtain audit evidence can provide reasonable audit conclusion based on all the facts, including Auditors ' investigation and understanding the entity and its related audit matters identified and reviewed the evidence obtained.
83rd audit officers shall, in accordance with the statutory jurisdiction and the procedures to obtain audit evidence.
84th Auditors the audit evidence obtained, should have appropriate and sufficient. Is the quality of audit evidence to measure the appropriateness of audit evidence to support audit conclusions with relevance and reliability. Relevance refers to the audit evidence and substantive links between specific audit objectives and audit matters.
Reliability refers to the real, credible audit evidence. Sufficiency is a measure of quantity of audit evidence.
Auditors of important problems in assessing the possibilities and quality of audit evidence on the basis of decision should get the number of audit evidence.
85th Auditors on audit evidence of correlation analysis, should focus on the following areas:
(A) a forensic methods to obtain audit evidence may be associated with specific audit objectives and associated with another specific audit objectives;
(B) in response to a specific audit objectives can be obtained from different sources of audit evidence or obtaining different types of audit evidence.
86th Auditors can analyze the reliability of audit evidence from the following aspects:
(A) obtained from the audited external audit evidence is more reliable than evidence obtained from the internal audit;
(B) formed in the sound and effective internal control internal control audit evidence than missing or invalid cases, audit evidence for the formation of more reliable;
(C) direct access to the audit evidence audit evidence is more reliable than indirect;
(D) directly from the audited financial information gathering audit evidence be submitted after the audit process the audit evidence is more reliable;
(E) the original form audit evidence audit evidence is more reliable than copies of forms.
Audit evidence from different sources and different forms of inconsistency or not when Nelly, auditors should append the necessary audit steps to determine the reliability of audit evidence.
Electronic audit evidence 87th Auditors includes the configuration parameters associated with information systems control, reflect transactions, such as electronic data.
Collecting electronic data as evidence of the auditees, the auditor should record the electronic data collection and processing.
88th Auditors according to the actual situation, you can select all items in the audit-related matters, or part of a specific project for review or audit sampling to obtain audit evidence.
The 89th of the any of the following circumstances, audit staff on audit-related matters in the audit of all projects with apricots:
(A) audit items made up of a small number of large projects;
(B) audit-related matters may be important issues, review and select some items unable to provide adequate and sufficient audit evidence;
(C) for all projects reviewed in the audit matters in accordance with the principle of cost-effectiveness.
90th Auditors on audit-related matters, you can select one of the following project-specific review:
(A) large or important projects;
(B) the amount or the amount in line with standard-setting projects;
(C) other specific projects.
Select part of a specific project for the results of the review, cannot be used to infer the whole audit issues.
91st more number of items included in audit matters needs to one aspect of the General characteristics of the conclusions of the audit, auditors can audit sample.
When Auditors for audit sampling, you can reference relevant provisions of China's CPA practice guidelines.
92nd Auditors can take the following approach to units and individuals obtain audit evidence:
(A) check, refer to the paper, electronic or other media files, information in the form of review or the review of physical assets;
(B) the observation refers to inspect the relevant personnel is engaged in the activity or the implementation of the program;
(C) asked refers to written or oral information to understand on audit-related matters to the persons concerned;
(D) external investigations, are links to relevant third parties to investigate and audit matters;
(E) the recalculation, refers to the manual or the use of information technology to check the correctness of the data concerned;
(Vi) again, and refers to the relevant operational procedures or control activities carried out independently to verify operation;
(G) the analysis refers to the study of financial data, financial data, and there may be a reasonable relationship between the non-financial data, to evaluate the information, and the abnormal fluctuations and differences.
Auditors for the special audit investigation, above and beyond other methods can be used.
93rd audit officers shall, in accordance with laws and regulations, and made head of the audited units of the entity providing information authenticity and integrity of a written commitment.
94th Auditors certification audit units exist in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, as well as other important auditing matters the audit evidence, shall consist of the persons concerned to provide evidence, signed or sealed; unable to sign or seal does not affect the fact that exist, the audit evidence is still valid, but the Auditors shall be indicated? cause.
Auditing matters more complex or larger quantity of audit evidence obtained, can summarize and analyze audit evidence, preparing audit evidence, signed or sealed by the evidence provided.
95th information on audited, assets may be transferred, concealed, tampered with, destroyed and impact of obtaining audit evidence, the audit authority shall, in accordance with the provisions of laws and regulations to take corresponding measures to preserve evidence.
96th audit institutions in the process of carrying out audit services, due to restrictions on exercise of authority and adequate and sufficient audit evidence cannot be obtained, or when it fails to stop the violation of national interests against, depending on your needs, can be dealt with in accordance with the relevant provisions to the attention the right to assistance and cooperation or any related entity.
97th Auditors need to hire external professional advice and expertise as audit evidence, should be judged in the following areas:
(A) the samples for compliance audit projects based on specific circumstances;
(B) the method used is appropriate and reasonable;
(C) professional consulting, expertise is in line with other audit evidence.
98th audit needs to use the relevant regulatory authorities, agencies, internal auditors have formed audit evidence as a result of the work, the results of that work should be judged in the following areas:
(A) is related to audit objectives;
(C) it is consistent with the other audit evidence.
99th Auditors on important questions, you can obtain audit evidence around the following areas:
(A) standard, basis for judging whether the auditees issues; (B) the fact that exist and the case.
Differences between the audit found problems with the standard;
(C) the impact and consequences of the problem;
(D) the reason, namely the conditions of the problem.
100th Auditors during the audit process should be ongoing evaluation of appropriateness and sufficiency of audit evidence.
Has taken measures to obtain appropriate and sufficient audit evidence, the auditor should take alternative audit measures; are unable to obtain audit evidence, shall be reported by the audit team the audit institution to take other measures as may be necessary or not to audit findings.
Section of audit records
101th Auditors shall be true, fully documented implementation of the audit process, draw conclusions and key management issues associated with project audit in order to achieve the following objectives:
(A) staffing Audit audit plan and audit report;
(B) prove that auditors comply with all relevant laws and regulations and these guidelines;
(C) easy to implement guidance, supervision and inspection of the work of Auditors.
The 102th records to Auditors, was not involved in the operation should be made of the experience of other auditors to understand the audit of their implementation measures, access to the professional judgment of audit evidence, and conclusions of audit findings.
103th audit records include the investigation records, audit work papers and records on important management matters. 104th audit groups in the preparation of the audit before implementing the scheme, should investigate the understanding the entity and its associated records.
Survey records includes:
(A) investigation of the audited units and related information;
(B) assessment of the auditees possibility important issues;
(C) determine the audit and audit response.
105th audit work papers are recorded according to audit the Auditors implemented measures of programme performance audit activities. Auditors to audit implementation of each programme established audit matters, shall, in the preparation of audit working papers.
An audit required the preparation of audit working papers.
106th audit working paper contents include:
(A) the name of audit projects;
(B) audit-related matters the name;
(C) the auditing process and conclusions;
(Iv) the auditor's name and the date of audit working papers prepared and signed;
(E) the auditor name, comments and review dates and signatures;
(Vi) index number and the page number;
(G) the number of attachments.
107th audit working papers records audit processes and main conclusions include:
(A) implement the basic steps and methods of audit;
(B) the names and sources of audit evidence obtained;
(C) summary of the audit's findings of fact;
(D) draw audit conclusions and related standards. 108th audit evidence should be used as survey records and audit working papers of the annex. An audit evidence corresponding to multiple audit records, auditors can audit evidence most closely related to material attached to the audit record, and in other audit records indicate.
109th audit teams prior to the draft audit report, the audit team leader should audit the audit working papers the following:
(A) the specific audit objectives are achieved;
(B) measures for the effective implementation of the audit;
(C) the facts are clear;
(D) appropriateness of audit evidence and sufficient;
(E) draw audit conclusions and related standards are appropriate,
(Vi) other important matters.
110th audit team shall review the audit working papers, shall, in accordance with different situation made the following observations:
(A) the authorization;
(B) to entrust further audit measures, obtain appropriate and sufficient audit evidence;
(C) to correct or to instruct the correct improper findings.
111th important management matters records shall record and audit project-related and important influence on the findings of the management of the following matters:
(A) could undermine the independence of Auditors and the measures taken;
(Ii) employed by external personnel related conditions;
(C) the commitment of the auditees;
(D) request for the auditee or related units and personnel situations, audit or feedback of relevant units and personnel and the acceptance of the audit team;
(V) the audit team the audit found significant problems and the process and conclusions of the audit report;
(F) audit institutions business unit to audit reports and audit decisions review and observations of the audit materials such as books;
(G) hearing agency proceedings and comments on audit projects;
(VIII) validation process and conclusions of the audit institution to audit reports;
(I) the auditor fails to comply with the terms of the binding nature of the guidelines and their causes;
(J) the audit task could not be completed due to external factors cause and effect;
(11) other important management issues.
Records can be used on important management matters audited units undertaking, internal audit authorities approval documents, meeting notes, meeting minutes, hearing the submissions or any other written form.
The fourth major violations check
The 112th when Auditors carrying out audit services, should have professional care and full attention to the possible existence of significant violations.
113th serious illegal activities referred to in this standard refers to the audited units and related personnel who violate laws and regulations, the amount involved is large, causing the country significant economic losses or significant adverse impact on the social behavior.
114th Auditors check major irregularity, should assess the auditees and stakeholders implementation of major violations of motivation, nature, consequences and illegal form.
115th Auditors understanding the entity and its related situations, can focus on learning may be related to significant violations of the following:
(A) audited status of significant violations in the industry;
(B) the related laws and regulations and their implementation;
(C) regulatory authorities has been to identify and understand the serious illegal activities associated with the auditees facts or clues;
(D) may be a major motive and reason of the violation;
(E) related to internal control and its implementation;
(Vi) other circumstances.
116th Auditors can by focusing on the following conditions, determine the possible existence of serious illegal activities:
(A) specific exceptions exist in matters of economic activities;
(B) exception that is reflected in the financial and non-financial data;
(C) provide clues and the masses;
(D) the reflection of the public, the media, and reports;
(E) other circumstances.
117th Auditors according to the audited actual anomalies found, work experience and audit, probable significant nature of the violations, and determine the focus check.
Auditors check the major offences, should focus on high risk areas and links of major violations.
118th found significant violations of clue, or audit group audit institutions may take the following measures:
(A) additional personnel with relevant experience and capabilities;
(B) avoid the relevant entities and persons prior knowledge to check the time, matter, scope and methods;
(C) expand the scope of checks, enabling it to cover possible areas with serious illegal activities;
(D) obtaining the necessary external evidence;
(E) to take measures of Conservancy;
(F) the attention of the relevant authorities to offer assistance and cooperation;
(G) to report to the Government and the relevant departments;
(VIII) other necessary measures.
The fifth chapter audit report
Form and content of the audit report in section
119th after the audit report shall include the audit institution's audit issued by the audit report and the special audit special audit investigation report issued after the investigation. 120th audit group audit special audit or investigation, to send audit team audit bodies should be submitted to the audit report. Audit body examining the audit group audit report, the audit report for the audit institutions shall be issued.
In special cases, audit organs may not be special audit investigation reports issued by the investigation unit.
121th audit reports should be complete, factual, clear, correct, using the words correctly and format specifications.
122th auditing departments audit report (audit report for the audit group) consists of the following basic elements:
(A) the title;
(B) the symbol (not included in the audit report for the audit group);
(C) the audited unit name;
(D) the name of audit projects;
(V) the content;
(F) the audit authority name (group name and audit of audit team leader signature);
(VII) date of issuance (the audit team reporting to the audit authority).
Economic responsibility audit reports also include the auditor's name and position.
123th audit report includes:
(A) audit evidence, namely the implementation of the audit law and regulations;
(B) performing basic conditions, and generally include the audit scope, content, and implementation of the start and end times;
(C) the audited basic situation;
(D) audit opinions, that is, depending on the audit objectives, based on adequate and sufficient audit evidence published opinions;
(E) audit implementation of the decisions and recommendation adopted in the past;
(F) audit finding was in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure and the fact that other important issues, qualitative, deal with punishment, and according to the laws, regulations and standards;
(VII) the audit found that the transfer deal with the facts of the matter and transferred for disposal, but suspected of a crime except on matters, who are not so aware of the auditees;
(VIII) the audit found problems and made recommendations for improvements as needed.
Auditees on audit issues identified during the audit had corrective action, the audit report should also include rectification.
Report should also include the audit of economic responsibility audit to discharge the basic situation of economic responsibility, and responsibility was discovered by Auditors on audit issues.
Verification audit audit related issues should be reflected in the audit report.
124th tracking audit of implementation of audit, audit issues identified during the follow-up audit, should be in the name of audit authority to inform the auditee in a timely manner, and to request its rectification. Implementation of the track audit all over, should be in the name of audit authority issued audit reports.
Audit reports should reflect the audit found but not the rectification of problems, as well as important issues and has corrective action corrective action.
125th special audit investigation reports in addition to the audit report elements and content requirements, should also be in accordance with the special audit investigation focuses on macro, universality, policies or institutions, mechanisms and recommendations for improvement.
126th on the audit or special audit investigation found that the audited unit in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, by the audit authorities according to law the statutory mandates, to make a decision on punishment, the audit authority shall issue a written decision on the audit.
127th audits determine the content of the main articles include:
(A) of the basis, content and timing of the audit;
(B) acts that violate the regulations of the State financial revenue and expenditure, financial revenue and expenditure, qualitative, processing the penalty decision and the legal basis;
(C) the penalty Duration and decided to implement the results of the audit entity's written report and other requirements;
(D) drew attention to the decisions of the Government or by law may apply for administrative reconsideration, administrative litigation approaches and deadlines.
128th audits or special audit investigation found the law need to be transferred to the other competent authorities concerned or remedy or deal with punishment or accountability for matters related to personnel, audit institutions shall transfer audit process.
129th audit transferred to deal with the contents of the book include:
(A) the timing and contents of the audit;
(B) need to be transferred to the relevant competent authority or the unit corrected according to law, punishment or accountability for matters related to personnel, qualitative and its basis and the views of the audit institution;
(C) the basis and transferred to the processing instructions of the transfer, including the description of the results in writing inform the audit institution;
(D) the report of the audit evidence.
130th issue of international organizations, foreign Governments and their agencies, project audit reports, in accordance with the relevant regulations of the auditing departments.
Section of audit report editing
The 131th audit teams prior to the draft audit report, should be discussed to determine the following:
(A) the evaluation of audit objectives achievement;
(B) the completion of audit implementation plan identified audit issues; (C) assess the appropriateness and sufficiency of audit evidence;
(D) audit opinions;
(E) to assess the audit found that the importance of the issue;
(F) the proposed views on the audit found problems of punishment;
(G) other relevant matters.
Audit Group should discuss matters and to record the results of the preceding paragraph.
Team leader of group 132th audit should confirm that the audit working papers and audit evidence audits and overall evaluation of the appropriateness and sufficiency of audit evidence.
133th audit groups depending on the audit objectives, based on the audit's findings of fact, in the context of preventing the audit risk, in accordance with the principle of materiality, from the authenticity, legitimacy, efficiency audit comments. Audit teams should be reserved for matters of audit the audit comments.
Not covered in the audit process, audit evidence is inappropriate or inadequate, evaluation criterion or standard is not clear, as well as matters beyond the audit function, not the audit comments.
134th audit team shall, in accordance with the audit found that the nature of the problem, amount of, and the reasons and the use of audit reports to assess the audit found that the importance of the issue, reflected in the audit report.
135th audit group audit found problems when dealing with penalties, attention should be paid to the following factors:
(A) the provisions of laws and regulations;
(B) the terms of reference for audits: belongs to the terms of reference for audits, directly deal with punishment, not part of the audit terms of reference, proposed transferring opinions;
(C) the nature, amount and circumstances of the problem, its causes and consequences;
(D) the consistency of the punishment for dealing with similar problems;
(E) the need to focus on other factors.
Information system audit found that the audited units exist significant gaps or not in compliance with State regulations, shall instruct audited within the prescribed corrective action.
136th audit group should address problems of economic duty audit found, based on the audit staff perform their duties, defining its responsibility should be.
137th audit group audit special audit or investigation shall submit audit reports, audit institutions in accordance with the procedure provided for approval, request for audit on behalf of audit institutions, was the investigation and the punishment of relevant personnel.
Economic responsibility auditing should also seek the views of Auditors, if necessary, seek the opinions of the cadre supervision and Management Department.
Audit report relates to the investigation of major economic cases and other special matters, approved by the Chief of audit institutions, without consulting the auditees or the auditor's opinion.
138th audit unit, investigation unit, auditors or persons concerned to seek opinion disagrees with the audit report, audit teams should be further verified, and according to the verification of the audit report to make the necessary changes.
Audit teams should be adoption of the audited unit, investigation unit, audit staff, views of the persons concerned and the causes of, or these units or personnel within the statutory time to submit written observations written explanation of the situation.
139th on the audit or investigation unit in violation of State regulations of financial revenue and expenditure, financial revenue and expenditure, should be dealt with by the audit authority for punishment according to law, the audit team should draft audit decisions.
By other relevant departments according to law remedy or deal with punishment or accountability for matters relating to the persons responsible, the audit team should draft audit transfer address book.
140th audit team should review material submitted to the auditing authorities of the following business units:
(A) the audit report;
(B) the written decision of audit;
(C) be audited by auditing unit, investigation unit, staff or other relevant persons on the audit report and a written opinion and audit teams to adopt a written description;
(D) the audit plan;
(E) investigate the records, audit working papers and records on important management matters, the audit evidence;
(F) other relevant material.
141th audit institutions business unit shall review the following and submit a written review comments:
(A) audit objective is achieved;
(B) the completed audit implementation plan identified audit priorities;
(C) the audit found that the important issues are reflected in the audit report;
(D) the facts are clear, the data are correct;
(E) the appropriateness of audit evidence and sufficient;
(F) audit and evaluation, qualitative and punishment and transferred for disposal is appropriate, applicable laws and regulations, and whether the standard is appropriate;
(VII) be audited by auditing unit, investigation unit, personnel or persons responsible for a reasoned opinion is adopted;
(H) the need to review other matters.
142th audit institutions business unit shall review the modified audit reports, audit decision audit project, with a written review comments, submit the hearing body.
Article 143th bodies based on the audit programme, focus on the process and results of the audit, trying the following:
(A) audit implementation plan identified audit issues has been completed;
(B) the audit found that the important issues are reflected in the audit report;
(C) the key facts are clear and evidence is appropriate and sufficient;
(D) the appropriateness of the applicable laws and regulations and standards;
(E) evaluation, qualitative and whether the punishment is appropriate;
(Vi) compliance audit program.
Article 144th agency proceedings, should be about communication issues with the audit team and the relevant business sectors.
If necessary, the heard institutions can attend meetings of the audit team and the audited entity to exchange views or to the audited units and associated personnel know what is happening.
145th after the hearing body, you can take the following measures according to the situation:
(A) to require the audit team additional critical audit evidence;
(B) to modify the written decision on audit reports, audit.
Proceedings in the case of complex problems, after agreed by the heads of audit institutions, hearing body may appoint an expert to demonstrate.
After the hearing body shall issue a hearing submissions.
146th trial agencies will be heard after the audit report, audit decisions along with hearing the submissions submitted to the Audit Bureau.
147th audit report, audit decisions should in principle by the Conference audit services by audit bodies examined special cases authorized by the Chief of audit institutions, other heads of audited by the audit authority.
148th audit decision determined that punishes the facts and argument, basis, decisions inconsistent with the audit report for the audit group for comments and aggravating, the audit authority shall, in accordance with the relevant laws and regulations in time to inform the audit unit, investigation unit and related persons, and listen to their statements and to defend themselves.
149th fine penalty decision to be taken, in line with the laws and regulations of the hearing conditions, audit institutions shall, in accordance with the provisions of relevant laws and regulations to perform hearing procedures.
150th audit reports, audit decisions after the book was signed by the head of the audit authority, in accordance with the following requirements:
(A) audit reports sent to the audited unit, investigation unit;
(B) the economic responsibility audit report audited and the Auditors;
(C) audit the decision in writing to the audited unit, investigation unit, the persons responsible be punished.
Section III special reports and synthesis report
151th audit institutions in the audit found the following, special reports, audit information can be used, to the level of Government, level on audit report:
(A) suspected major criminal issues;
(B) the national fiscal revenue and expenditure, financial revenue and expenditure related major problems in the policy and its implementation;
(C) the major problems of national economic security;
(D) the major issues of information security;
(V) major issues affecting the economic interests of the people;
(Vi) other significant matters.
152th thematic reports should be to highlight the theme, the facts are clear, accurate, suggest appropriate.
Audit information should be clear, accurate, concise, timely format specification and reflect. 153th Organization for the harmonization of audit projects by audit organs, can be summarized as needed and results of the audit and preparation of the comprehensive audit report.
If necessary, the comprehensive audit report should seek the views of the competent authorities concerned.
Comprehensive audit report audit institutions in accordance with the procedure provided for approval to this level on the levels of Government and the audit authority, or to inform the authorities.
154th audit institutions implementing economic responsibility audit projects, shall, in accordance with the relevant provisions, to the level of Government the Executive heads and the cadre's economic responsibility audit in supervision and management departments report results.
155th audit institutions in accordance with the provisions of laws and regulations, annual budget summary on implementation of audit reports and other financial income and expenditure, the audit report, submitted to the level on the level of Government and the audit authorities.
156th audit institutions in accordance with the provisions of laws and regulations, the Government drafted the budget implementation and other financial income and expenditure the audit report (draft), the administrative officer of the Government approval, the commissioned by the Government to the report of the Standing Committee of the people's congresses at the corresponding levels.
Fourth quarter audit results 157th audit institutions according to law bulletin system.
Audit results and audit findings by the auditing departments to the public according to law.
158th audit institutions published audit and audit findings include the following:
(A) audit (investigation) units;
(B) audit (survey) assessment;
(C) audit (survey) found major problems; (D) the penalty decision and audit (investigation) recommendations;
(E) audit (investigation) units of the rectification.
159th in the publication of audit and audit findings, audit institutions shall not make public the following information:
(A) the information relating to State secrets, business secrets;
(B) matters are investigating, processing;
(C) additional information withheld in accordance with the provisions of laws and regulations.
Information relating to trade secrets, and rights holders agreed with audit institutions or thinks the announcement not likely significant impact on the public interest, may be published.
Audits published audits and audit results should be objective and fair.
160th announced audit and audit findings by audit bodies should be specified through the integration of the specialized agencies, compliance review and audit of confidentiality procedures, approved by the Chief of audit institutions.
Auditing body organs, agencies, and individuals, without authorization, shall not be released to public audit and audit findings.
161th audit institutions Organization for the harmonization of different orders audit of audit institutions to participate in the project, and the audit and audit findings audit institutions in charge of the project in principle uniform released.
162th audit institutions publish auditing and audit findings in accordance with the relevant provisions of the State require approval of authorisation shall be published.
Fifth section audit corrective action check
163th audit organs shall establish audit corrective action check mechanism, urging the audited units and other units based on the audit results of the rectification.
164th auditing body checks or to understand the following:
(A) implementation of audit institutions deal with the decision;
(B) the audit requirements of the measures taken to correct the situation;
(C) according to the audit office audit recommended measures;
(D) take measures against transfer of audit institutions deal with matters.
165th in the implementation audit, the audit team should urge rectification unit the audit by audit found problems in a timely manner.
Audit institutions in the audit report, the audit decision, shall, within the prescribed period of time checking or understanding of the audited units and other units of the rectification.
166th audit institutions can take the following examination or rectification of the understanding of the audited units and other units:
(A) inspections or understanding;
(B) obtain and review the relevant written material;
(C) the other way around.
For periodic audits, audit institutions can be combined with the next audit, check or rectification of the auditees.
Check or see the audited units and other units of the rectification shall obtain the relevant certificates.
167th audit institutions shall specify departments responsible for checking the rectification or understanding the auditees and other relevant units and check report to the auditing body.
168th checks the contents of the report include:
(A) the inspections carried out, including inspection time, scope, object, and manner;
(B) the rectification of the auditees and other relevant entities;
(C) no rectification or not matters of rectification of causes and suggestions.
169th audited of audit institutions no rectification or not fully rectify matters, to take the necessary measures within the law.
170th audit institutions for auditing decisions matters of significant errors in the book, which should be corrected.
171th rectification of audit institutions summary audit and submission to the Government report on the rectification of the problems noted in the audit report.
Sixth audit quality control and liability
172th audit institutions should establish audit quality control system, in order to ensure to achieve the following objectives:
(A) to comply with legal regulations and these guidelines;
(B) an appropriate audit findings;
(C) the punishment dealt with according to law.
173th audit organs shall establish audit quality control systems for the following elements:
(A) the liability of audit quality;
(B) auditing professional ethics;
(C) audit of human resources;
(D) audit implementation;
(V) the audit quality control.
On the second item of the preceding paragraph shall be in accordance with the relevant requirements of the guidelines for the second to fifth chapter establishes audit quality control systems.
174th audit institutions to implement audit group member presiding, audit group, audit team leader, audit institutions business unit, trial institution, Chief Auditor and head of audit institutions on the rating of audit quality control.
175th audit group membership includes:
(A) to comply with these guidelines to maintain auditor independence;
(B) in accordance with the Division of audit tasks to obtain audit evidence;
(C) the record of implementation of audit work and report results;
(D) completion of assigned work.
176th audit team members shall be responsible for the following:
(A) the failure audit audits lead to major problems of programme implementation have not been found;
(B) is not in accordance with the requirements of this standard to obtain audit evidence resulting in audit evidence is not adequate and inadequate;
(C) the audit record is false and incomplete;
(D) to find undeclared or not truthfully report the important issues.
177th audit section includes:
(A) preparing or examining the audit plan;
(B) organize the implementation of audit work;
(C) the supervisory work of the members of the audit team;
(D) review the audit working papers and audit evidence;
(E) prepare and review the audit group audit report, audit, audit decisions book transfer address books, special reports, audit information;
(F) resource configuration and administration audit group;
(VII) other responsibilities under the audit institutions.
178th audit team leader should be steering team members work in the following areas:
(A) the specific audit events and audit measures information informed the members of the audit team, and discuss with them;
(B) check the progress of work of the members of the audit team, assessing the work of audit team members, and work to solve the existing problems;
(C) give the members of the audit team with the necessary training and guidance.
179th audit team leader should be responsible for auditing the overall quality of the project and responsible for the following:
(A) audit implementation or improper implementation of programming, resulting in audit objectives not achieved or important issues have not been found;
(B) the audit is not found or not correct audit evidence is inappropriate, inadequate problem;
(C) the audit is not found or not correct audit work papers are not true, incomplete problems;
(D) draw audit conclusions are not correct;
(V) the audit group audit instruments and audit information question serious misrepresentations;
(Vi) the audit penalty or transfer for disposal is not correct;
(VII) an important problem on the audit team found that undeclared or don't report;
(H) violations of statutory audit procedures. 180th in accordance with work requirements, the audit team can establish presiding.
Presiding, according to the Audit Division and head of the Audit Commission, which shall perform the following duties:
(A) the drafting of the audit plan, the audit instruments and information;
(B) to audit to verify the key audit issues;
(C) to assist in organizing the implementation of audit;
(D) the supervisory work of the members of the audit team;
(E) review the audit working papers and audit evidence;
(Vi) Organization filing of audit projects;
(G) completion of other work commissioned by the audit team leader. 181th audit team leader will delegate their duties to trial or other members of the audit team, it still should be held accountable for commitments.
The appointed members in the context of fiduciary bear corresponding responsibility.
182th audit institutions business unit includes:
(A) the audit team leader candidates;
(B) determine hiring outside personnel matters;
(C) to guide and supervise the audit team audit;
(D) review of the audit report, the audit decision audit project materials such as;
(E) other responsibilities under the audit institutions.
Business units of the Organization for the harmonization of audit projects, shall be liable for preparing audit working plan, organize and coordinate audit and summarize findings of responsibility.
183th audit institutions business unit shall promptly identify and correct set of important issues in the work of the audit, and the liability for the following:
(A) issues the audit group does not take timely and appropriate measures to lead to serious consequences;
(B) review found no audit reports and audit decisions of audit materials such as books in important issues;
(C) review comments are not correct;
(D) the requirements reflected in the audit group is not audited instruments and information important issues.
Summary of the business units of the Organization for the harmonization of audit project audit results to major errors, causing serious adverse effects of responsibility.
184th audit institutions processing agency responsibilities include:
(A) review of the decision to modify the audit report, audit the books;
(C) other responsibilities under the audit institutions.
185th audit trial of institutions responsible for the following:
(A) hearing views are incorrect;
(B) make changes to audit reports and audit decisions is not correct;
(C) the trial should be discovered and found no significant problems.
186th audit institutions in charge of the work responsibilities include;
(A) examining the audit objectives, scope of the project and the allocation of audit resources;
(B) guidance and supervision audits;
(C) examining the audit documents and audit information; (D) other important matters in the audit management.
Audit of Heads of audit results bear the ultimate responsibility for the implementation of the project.
187th audit institution to audit personnel who violate laws and regulations and these guidelines, shall be accountable in accordance with the relevant provisions.
188th audit institutions shall, in accordance with the relevant provisions, establish and improve the audit file management system, audit project archiving requirements, retention periods, preservation measures, files approval procedures.
189th audit archive work to implement audit group leader in charge of the project, the audit team leader should determine the filing person.
Filing responsibilities shall collect the audit documentation of the project, and after the end of the timely filing of audit projects, by the head of the audit review and acceptance.
190th audit institutions carry out audit quality inspection system, to its business sector, agencies and check the quality of auditing by the auditing departments at lower levels.
191th audit institutions can have access to the files and methods, such as audit files, interviews with relevant staff, check the following:
(A) establishment and implementation of audit quality control systems;
(B) audit in compliance with laws and regulations and these guidelines;
(C) with the engagement of other quality-related matters.
Audit quality checks should focus on findings of relevance, legitimacy and appropriateness of auditing punishment in dealing with comments.
192th audit institutions in the audit business quality review should be to inform the inspected unit test results.
193th audit institutions in the audit quality inspection, found are checked for agencies or subordinate auditing departments audit decisions should be made and not made, can directly or to instruct its audit decisions within the prescribed deadline; finding made in violation of the relevant provisions contained in decision, can directly change within the prescribed time, or instruct revoked audit decisions.
194th audit institutions should have their business sector, fiscal agency audit examination system, assessment of audit quality control objectives achievement.
195th audit institutions can organize excellent selection of audit projects, was named outstanding audit projects to be commended.
196th audit institutions of auditing quality control system and its implementation should be continuous evaluation, discover problems in auditing quality control system and its implementation, and to take measures to correct or improve.
Audit institutions can be combined with daily management or through the conduct of audit quality inspection, evaluation, and excellent selection of audit projects, including, on audit quality and the ongoing assessment of the implementation of the control system.
The seventh chapter by-laws
197th audit institutions and Auditors shall carry out the following tasks, not to apply the provisions of the code:
(A) cooperating with authorities investigating the case;
(B) together with the relevant departments to handle inspection matters;
(C) accept the assigned or entrusted to matters not covered by the statutory audit mandate.
198th place audit authorities according to local conditions, in compliance with these criteria based on detailed rules for the implementation of the provisions.
199th interpret these guidelines by the Audit Commission. Article No. 200 this guideline shall enter into force on January 1, 2011.
Previously published by the Audit Commission auditing standards listed in the annex and the provisions repealed simultaneously.
Annex: list of auditing standards and the provisions of the repealed annexes: list of auditing standards and the provisions of the repealed
1. the People's Republic of China national audit standards (1th order 2000 the Audit Commission)
2. the provisions of audit of audit institutions deal with punishment (1th order 2000 the Audit Commission)
3. the audit agency audit programme guidelines (2000 s 2nd order)
4. audit evidence standards of audit institutions (2000 s 2nd order)
5. the audit agency audit work papers guidelines (trial) (2000, 2nd order the Audit Commission)
6. the audit authority audit report editing guideline (2nd order 2000 the Audit Commission)
7. the Audit audit review guidelines (2000 s 2nd order)
8. the audit special audit investigation guidelines (in 2001, the Audit Commission 3rd order)
9. post audit guidelines audit organs (in 2001, the Audit Commission 3rd order)
10. the Audit Agency auditor ethics (2001, the Audit Commission 3rd order)
11. State construction project auditing standards of audit institutions (in 2001, the Audit Commission 3rd order)
12. the audit materiality and audit risk assessment standards (2003 5th order the Audit Commission)
13. the analytical review of audit institutions guidelines (2003 5th order the Audit Commission)
14. audit of internal control evaluation guidelines (2003 5th order the Audit Commission)
15. the audit sampling standards for audit organs (5th order 2003 Audit Commission)
16. the Audit audit evaluation criteria (2003 5th order the Audit Commission)
17. the State-owned enterprise's financial audit standards (for trial implementation) (method [, 1999]10)
18. quality control of audit projects by audit bodies (trial) (2004/s 6th order)
19. Audit Commission on implementation measures for the financial auditing of State-owned financial institutions (the blonde 331)
20. the implementation measures for the Audit Commission on the financial audits of the Central Bank (the blonde 332)
21. the implementation measures for the audit institution audits of social security funds (350)
22. the audit authorities on implementation measures for the social audit of donations (the line 351)
23. the audit organs of foreign loans and assistance project audit approach (the foreign 353)
24. the audit authority audit provisions of administrative coercive measures (method [, 1996]359)
25. the provisions of audit institutions on instructing and supervising internal audit (the tube 367)
26. Audit Commission sent interim measures for the audit work carried out by the Board of Auditors (audit 314)
27. the audit program rules for the implementation of the central budget implementation (wealth 32) 28. the audit plan audit project management approach (OIA 104)