中英对照审计准则1142号..doc

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）CHINA 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 China CPA 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 CSA 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 consequences for the entity that may have a material effect on the financial statements.第四条 在治理层的监督下，保证被审计单位按照法律法规的规定开展经营活动（包括遵守那些决定财务报表中报告的金额和披露的法律法规的规定），是管理层的责任。

Article 4 It is the responsibility of management, with the oversight of those charged with governance, to ensure that the entity’s operations are conducted in accordance with the provisions of laws and regulations, including compliance with the provisions of laws and regulations that determine the reported amounts and disclosures in an entity’s financial statements.第五条 本准则旨在帮助注册会计师识别由于违反法律法规导致的财务报表重大错报注册会计师没有责任防止被审计单位违反法律法规行为，也不能期望其发现所有的违反法律法规行为Article 5 The requirements in this CSA are designed to assist the CPA in identifying material misstatement of the financial statements due to non-compliance with laws and regulations. However, the CPA is not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.第六条 注册会计师有责任对财务报表整体不存在由于舞弊或错误导致的重大错报获取合理保证。

在执行财务报表审计时，注册会计师需要考虑适用于被审计单位的法律法规框架由于审计的固有限制，即使注册会计师按照审计准则的规定恰当地计划和执行审计工作，也不可避免地存在财务报表中的某些重大错报未被发现的风险就法律法规而言，由于下列原因，审计的固有限制对注册会计师发现重大错报的能力的潜在影响会加大：（一）许多法律法规主要与被审计单位经营活动相关，通常不影响财务报表，且不能被与财务报告相关的信息系统所获取；（二）违反法律法规可能涉及故意隐瞒的行为，如共谋、伪造、故意漏记交易、管理层凌驾于控制之上或故意向注册会计师提供虚假陈述；（三）某行为是否构成违反法律法规，最终只能由法院认定通常情况下，违反法律法规与财务报表反映的交易和事项越不相关，就越难以被注册会计师关注或识别Article 6 The CPA is responsible for obtaining reasonable assurance that the financial statements, taken as a whole, are free from material misstatement, whether caused by fraud or error. In conducting an audit of financial statements, the CPA takes into account the applicable legal and regulatory framework. Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the CSAs. In the context of laws and regulations, the potential effects of inherent limitations on the CPA’s ability to detect material misstatements are greater for such reasons as the following: (1) There are many laws and regulations, relating principally to the operating aspects of an entity, that typically do not affect the financial statements and are not captured by the entity’s information systems relevant to financial reporting. (2) Non-compliance may involve conduct designed to conceal it, such as collusion, forgery, deliberate failure to record transactions, management override of controls or intentional misrepresentations being made to the CPA. (3) Whether an act constitutes non-compliance is ultimately a matter for legal determination by a court of law. Ordinarily, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the CPA is to become aware of it or to recognize the non-compliance.第七条 本准则对注册会计师的责任的界定，是根据被审计单位需要遵守的下列两类不同的法律法规而作出的：（一）通常对决定财务报表中的重大金额和披露有直接影响的法律法规（如税收和企业年金方面的法律法规）；（二。