中英对照审计准则1111号分解.docVIP

中国注册会计师审计准则第1111号——就审计业务约定条款达成一致意见（2010年11月1日修订） CHINESE CPA STANDARD ON AUDITING 1111: AGREEING THE TERMS OF AUDIT ENGAGEMENTS (as revised November 1, 2010) 第一章 总 则 Chapter I General Provisions 第一条 为了规范注册会计师确定审计的前提条件是否存在，以及与管理层就审计业务约定条款达成一致意见，制定本准则。 Article 1 This Chinese CPA Standard on Auditing (CSA) is formulated to regulate the CPA’s responsibilities in establishing that certain preconditions for an audit are present and in agreeing the terms of the audit engagement with management. 第二条 本准则规范被审计单位控制范围内的，注册会计师与管理层有必要达成一致意见的事项。《中国注册会计师审计准则第1121号——对财务报表审计实施的质量控制》规范注册会计师控制范围内的业务承接的有关事项。 Article 2 This CSA deals with those aspects of engagement that are within the control of the entity and over which the CPA needs to reach consensus with management. CSA 1121 deals with those aspects of engagement acceptance that are within the control of the CPA. 第二章 定 义 Chapter II Definitions 第三条 审计的前提条件，是指管理层在编制财务报表时采用可接受的财务报告编制基础，以及管理层对注册会计师执行审计工作的前提的认同。 Article 3 Preconditions for an audit – The use by management of an acceptable financial reporting framework in the preparation of the financial statements and the agreement of management to the premise on which an audit is conducted. 第四条 在本准则中单独提及的管理层，应当理解为管理层和治理层 （如适用）。 Article 4 For the purposes of this CSA, references to “management” should be read hereafter as “management and, where appropriate, those charged with governance.” 第三章 目 标 Chapter III Objective 第五条 注册会计师的目标是，只有通过实施下列工作就执行审计工作的基础达成一致意见后，才承接或保持审计业务： （一）确定审计的前提条件存在； （二）确认注册会计师和管理层已就审计业务约定条款达成一致意见。 Article 5 The objective of the CPA is to accept or continue an audit engagement only when the basis upon which it is to be performed has been agreed, through: (a) Establishing whether the preconditions for an audit are present; and (b) Confirming that there is a common understanding between the CPA and management of the terms of the audit engagement. 第四章 要 求 Chapter IV Requirements 第一节 审计的前提条件 Section 1 Preconditions for an audit 第六条 为了确定审计的前提条件是否存在，注册会计师应当： （一）确