中英对照审计准则1121号.docVIP

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（2010年11月1日修订） CHINESE CPA STANDARD ON AUDITING 1121 QUALITY CONTROL FOR 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对财务报表审计实施质量控制程序的责任，以及项目质量控制复核人员的责任，制定本准则。 Article 1 This Chinese CPA Standard on Auditing (CSA) is formulated to regulate the specific responsibilities of the CPA regarding quality control procedures for an audit of financial statements, and, where applicable, the responsibilities of the engagement quality control reviewer. 第二条 注册会计师在使用本准则时，需要结合相关职业道德要求。 Article 2 This SCA is to be read in conjunction with relevant ethical requirements. 第三条 建立和保持质量控制制度（包括政策和程序），是会计师事务所的责任。按照《质量控制准则第5101号——会计师事务所对执行财务报表审计和审阅、其他鉴证和相关服务业务实施的质量控制》的规定，会计师事务所有义务建立和保持质量控制制度，以合理保证： （一）会计师事务所及其人员遵守职业准则和适用的法律法规的规定； （二）会计师事务所和项目合伙人出具适合具体情况的审计报告。 本准则基于这样的前提，即会计师事务所遵守《质量控制准则第5101号——会计师事务所对执行财务报表审计和审阅、其他鉴证和相关服务业务实施的质量控制》的规定。 Article 3 Quality control systems, policies and procedures are the responsibility of the audit firm. Under Standard on Quality Control 5101, the firm has an obligation to establish and maintain a system of quality control to provide it with reasonable assurance that: (a) The firm and its personnel comply with professional standards and applicable legal and regulatory requirements; and (b) Reports issued by the firm or engagement partners are appropriate in the circumstances. This CSA is premised on the basis that the firm is subject to Standard on Quality Control 5101. 第四条 在会计师事务所质量控制制度框架下，项目组有责任实施适用于审计业务的质量控制程序，并向会计师事务所提供相关信息，以使质量控制制度中有关独立性的内容发挥作用。 Article 4 Within the context of the firm’s system of quality control, engagement teams have a responsibility to implement quality control procedures that are applicable to the audit engagement and provide the firm with relevant information to enable the functioning of that part of the firm’s system of quality control relating to independence. 第五条 在实施适用于审计业务的质量控制程序时，项目组可以依赖会计师事务所质量控制制度，除非会计师事务所或者其他机构或人员提供的信息表明其不