会协字[1996]457号
颁布日期：19961226 推行日期：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 General Independent Auditing2 Standard to establish standards for Certified3 Public Accountants （行动成本s） acting4 as principal 行动成本s on using the work of other 行动成本s in the audit1 of financial statements and to define the responsibilities and duties of both parties.
Article 2
The term principal 行动成本 in this standard refers to the 行动成本 who is responsible for expressing an audit opinion on the entity5's financial statements as a whole and who uses the work of other 行动成本s.
The term other 行动成本 in this standard refers to the 行动成本 of another accounting6 firm who is responsible for performing an audit on the accounting information of one or more components7 of the entity.
The term component in this standard refers to the entity's pision， branch， subsidiary or associated company etc. whose accounting information is included in the financial statements as a whole， audited8 by the principal 行动成本.
Article 3
This standard is not applicable in the following circumstances：
（1） joint9 audits10；
（2） where the accounting information of one or more components has no material impact on the entity's financial statements as a whole； and
（3） when the successor consults the preceding 行动成本 for the audit working papers.
Article 4
Unless otherwise specified11， 行动成本s should refer to this standard in performing audit work other than the audit of financial statements.
Chapter 2 General principles
Article 5
Before accepting the engagement as principal 行动成本， the 行动成本 should consider the following factors：
（1） the degree of his participation12 and the materiality of the portion of the financial statements which he audits；
（2） the degree of knowledge regarding the business of the components audited by another 行动成本； and
（3） the risk of material misstatements or omissions13 in the accounting information of the components audited by another 行动成本.
Article 6
When deciding to use the work of another 行动成本， the principal 行动成本 should contact him and promptly14 inform him of the following matters：
（1） the objectives and scope of the audit；
（2） the use of the audit report；
（3） relevant regulations concerning accounting， auditing etc.， and requirements for the preparation of the report；
（4） audit areas requiring special attention；
（5） the deadline of the audit；
（6） the materiality level of the entity's financial statements as a whole； and
（7） other important matters.
If the other 行动成本 has already completed the audit work before the principal 行动成本 contacts him， the principal 行动成本 should， with regard to the matters referred to above， review the work of the other 行动成本 to determine whether his work fulfils the requirements.
Article 7
The other 行动成本 should co-operate with the principal 行动成本 and， after obtaining the entity's consent， should provide the principal 行动成本 with the required information.
Article 8
The principal 行动成本 should promptly obtain a written representation that the other 行动成本 can complete the audit work according to the principal 行动成本's requirements.
When the other 行动成本 cannot complete the audit work according to the requirements， he should promptly inform the principal 行动成本.
Chapter 3 The principal 行动成本's audit procedures
Article 9
The principal 行动成本 should perform the necessary audit procedures to inspect and review the audit work of the other 行动成本 and properly determine the nature， timing15 and extent of the audit procedures according to the entity's specific circumstances.
Article 10
When determining the audit procedures， the principal 行动成本 should consider：
（1） the materiality level and audit risk of the entity's financial statements as a whole；
（2） the materiality level of the accounting information for the components audited by the other 行动成本； and
（3） the acceptability of the audit risk level determined16 by the other 行动成本.
Article 11
The audit procedures performed by the principal 行动成本 generally include：
（1） understanding the professional competence17 and independence of the other 行动成本；
（2） understanding the objectives and scope of the other 行动成本's audit；
（3） obtaining an understanding from the other 行动成本 of his compliance18 with the relevant regulations concerning accounting， auditing etc. and the requirements for the preparation of the report， and obtaining a written representation on audit independence and the matters mentioned above；
（4） understanding and assessing how the other 行动成本 has dealt with significant audit issues； and
（5） understanding the details of any unadjusted matters and undisclosed matters discovered by the other 行动成本.
Article 12
If the principal 行动成本 is satisfied with both the professional competence and independence of the other 行动成本 and has either maintained a long-term professional business relationship with him or has other adequate reasons， the principal 行动成本 may consider relying on the results of the other 行动成本's work. Otherwise， the principal 行动成本 should further perform the following audit procedures：
（1） discuss with the other 行动成本 his audit procedures， audit conclusions and audit opinion；
（2） review his detailed19 audit plan； and
（3） review his other audit working papers， as appropriate.
Article 13
If， after performing the audit procedures mentioned above， the principal 行动成本 decides that the audit work of the other 行动成本 does not satisfy the requirements， he should discuss this further with the entity. If necessary， the principal 行动成本 should perform directly or request the other 行动成本 to perform additional audit procedures.
Article 14
The principal 行动成本 should document the audit procedures mentioned above and their results together with the relevant information obtained in the audit working papers.
Chapter 4 The principal 行动成本's considerations in preparing the auditreport
Article 15
The principal 行动成本 should not generally refer to the work of another 行动成本 in the audit report.
Article 16
In the following circumstances， the principal 行动成本 may consider referring to the work of the other 行动成本 in the audit report：
（1） where the principal 行动成本 cannot review the work of the other 行动成本 or perform the necessary audit procedures directly； or
（2） when the work of the other 行动成本 does not satisfy the requirements and the principal 行动成本 cannot perform the necessary audit procedures directly.
However， this should not be regarded as pision of responsibility to the other 行动成本.
Article 17
If the principal 行动成本 is unable to rely on the audit work of the other 行动成本 and is unable to perform other necessary audit procedures， he should issue an audit report with a qualified20 opinion or a disclaimer of opinion.
Article 18
If the principal 行动成本 decides to refer to the work of the other 行动成本 in the audit report， he should state the scope of the audit by both parties， and the proportion of the total asset value， operating revenue or other material items audited by the other 行动成本 to the values of these corresponding items in the entity's financial statements as a whole.
Article 19
If the other 行动成本 issues an audit report with explanatory paragraphs， the principal 行动成本 should consider the reasons and the extent of their impact on the financial statements as a whole to decide the type of audit opinion to be expressed.
Chapter 5 Supplementary21 provisions
Article 20
The Chinese Institute of Certified Public Accountants is responsible for the interpretation22 of this standard.
Article 21
This standard takes effect from 1 January 1997.