中英对照审计准则1142号分解.docVIP

中国注册会计师审计准则第1142号——财务报表审计中对法律法规的考虑（2010年11月1日修订） CHIN CPA STANDARD ON AUDITING 1142 － CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (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在财务报表审计中对法律法规的考虑，制定本准则。 Article 1 This Standard on Auditing (CSA) is formulated to regulate the CPA’s responsibilities to consider laws and regulations in an audit of financial statements.. 第二条 本准则不适用于注册会计师接受专项委托，对被审计单位遵守特定法律法规进行单独测试并出具报告的鉴证业务。 Article 2 This SA does not apply to other assurance engagements in which the CPA is specifically engaged to test and report separately on compliance with specific laws or regulations. 第三条 不同的法律法规对财务报表的影响差异很大。被审计单位需要遵守的所有法律法规，构成注册会计师在财务报表审计中需要考虑的法律法规框架。 某些法律法规的规定对财务报表有直接影响，决定财务报表中报告的金额和披露。而有些法律法规需要管理层遵守，或规定了允许被审计单位开展经营活动的条件，但不会对财务报表产生直接影响。某些被审计单位属于高度管制的行业，如银行或化工企业等。而有些被审计单位仅受到通常与经营活动相关的法律法规的制约，如安全生产和公平就业等。 违反法律法规可能导致被审计单位面临罚款、诉讼或其他对财务报表产生重大影响的后果。 Article 3 The effect on financial statements of laws and regulations varies considerably. Those laws and regulations to which an entity is subject constitute the legal and regulatory framework that the CPA needs to consider in an audit of financial statements. The provisions of some laws or regulations have a direct effect on the financial statements in that they determine the reported amounts and disclosures in an entity’s financial statements. Other laws or regulations are to be complied with by management or set the provisions under which the entity is allowed to conduct its business but do not have a direct effect on an entity’s financial statements. Some entities operate in heavily regulated industries (such as banks and chemical companies). Others are subject only to the many laws and regulations that relate generally to the operating aspects of the business (such as those related to occupational safety and health, and equal employment opportunity). Non-compliance with laws and regulations may result in fines, litigation or other consequence