中英对照审计准则1111号

，

向注册会计师提供 审计所需要的其他信息，允许注册会计师在获取审

计证据时不受限制地接触其认为必要的 内部人员和其他相关人员。

Article 6 In order to establish whether the preconditions for

an audit are present, the CPA shall:

(a) Determine whether the financial reporting framework to

be

applied

in

the

preparation

of

the

financial

statements

is

acceptable; and

(b)

Obtain

the

agreement

of

management

that

it

acknowledges and understands its responsibility:

(i)

For

the

preparation

of

the

financial

statements

in

accordance with the applicable financial reporting framework,

including where relevant their fair presentation;

(ii)

To

design,

implement

and

maintain

such

internal

control as management determines is necessary to enable the

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preparation of financial statements that are free from material

misstatement, whether due to fraud or error; and

(iii)

To

provide

the

CPA

with:

access

to

all

information

of

which management is aware that is relevant to the preparation

of

the

financial

statements

such

as

records,

documentation

and

other

matters;

additional

information

that

the

CPA

may

request

from

management

for

the

purpose

of

the

audit;

and

unrestricted access to persons within the entity from whom the

CPA determines it necessary to obtain audit evidence.

第七条

如果管理层或治理层在拟议的 审计业务约定条款中对审

计工作的范围施加限制，以致注册会计师认为这种限制将导致其 对财

务报表发表无法表示意见，注册会计师不应将该项业务作为审计业务

予以承接，除非法律法规另有规定。

Article 7 If management or those charged with governance

impose

a limitation on the scope of the CPA’s work in the terms

of a proposed audit engagement such that the CPA believes the

limitation will result in the CPA disclaiming an opinion on the

financial

statements,

the

CPA

shall

not

accept

such

a

limited

engagement as an audit engagement, unless required by law or

regulation to do so.

第八条

理层沟通。在下列情 况下，除非法律法规另有规定，注册会计师不应

承接拟议的审计业务：

< br>

（一）除本准则第十九条规定的情形外，注册会计师确定被审计

单位在编制财务报表时采用的财务报告编制基础不可接受；

（二）

注册会计师未能与管理层达成 本准则第六条第一款第

（二）

项提及的一致意见。

Article 8 If the preconditions for an audit are not present,

the

CPA

shall

discuss

the

matter

with

management.

Unless

required by law or regulation to do so, the CPA shall not accept

the proposed audit engagement:

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(a)

If

the

CPA

has

determined

that

the

financial

reporting

framework

to

be

applied

in

the

preparation

of

the

financial

statements is unacceptable, except as provided in Article 19; or

(b) If the agreement referred to in Article 6, paragraph (b)

has not been obtained.

第二节

就审计业务约定条款达成一致意见

Section 2 Agreeing the terms of the audit engagement

第九条

注册会计师应当就审计业务约定条款与管理层或治理层

（如适用）达成一致意见 。

Article

9

The

CPA

shall

agree

the

terms

of

the

audit

engagement

with

management

or

those

charged

with

governance, as appropriate.

第十条

注册会计师应当将达成一致意见的审计业务约定条款记

录于审计 业务约定书或其他适当形式的书面协议中。审计业务约定条

款应当包括下列主要内容：< /p>

（一）财务报表审计的目标与范围；

（二）注册会计师的责任；

（三）管理层的责任；

（四）指出用于编制财务报表所适用的财务报告编制基础；

< /p>

（五）提及注册会计师拟出具的审计报告的预期形式和内容，以

及 对在特定情况下出具的审计报告可能不同于预期形式和内容的说

明。

Article 10 The agreed terms of the audit engagement shall

be

recorded

in

an

audit

engagement

letter

or

other

suitable

form of written agreement and shall include:

(a)

The

objective

and

scope

of

the

audit

of

the

financial

statements;

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(b) The responsibilities of the CPA;

(c) The responsibilities of management;

(d)

Identification

of

the

applicable

financial

reporting

framework for the preparation of the financial statements; and

(e)

Reference

to

the

expected

form

and

content

of

any

reports to be issued by the CPA and a statement that there may

be

circumstances

in

which

a

report

may

differ

from

its

expected form and content.

第十一条