Tag: ISQC 1

Consistency in the Quality of Engagement Performance (Ref: Para. 32(a)) 

业务执行质量的一致性（参见：第 32 段第（a）项）

Para A32

The firm promotes consistency in the quality of engagement performance through its policies and procedures.

This is often accomplished through written or electronic manuals, software tools or other forms of standardized documentation, and industry or subject matter-specific guidance materials.

Matters addressed may include:

• How engagement teams are briefed on the engagement to obtain an understanding of the objectives of their work.
• Processes for complying with applicable engagement standards.
• Processes of engagement supervision, staff training and coaching.
• Methods of reviewing the work performed, the significant judgments made and the form of the report being issued.
• Appropriate documentation of the work performed and of the timing and extent of the review.
• Processes to keep all policies and procedures current.

会计师事务所通常使用书面或电子手册、软件工具或其他形式的标准化底稿以及行业或特定业务对象的指引性材料等方式，通过其政策和程序保持业务执行质量的一致性。

会计师事务所应对的事项可能包括：

• 如何将业务情况简要告知项目组，使其了解工作目标；
• 保证适用的业务准则得以遵守的过程；
• 业务监督、员工培训和辅导的过程；
• 对已执行的工作、作出的重大判断以及所出具报告的形式进行覆核的方法；
• 对已执行的工作及其覆核的时间和范围作出适当记录；
• 保持所有政策和程序是合时宜的过程。

Para A33

Appropriate teamwork and training assist less experienced members of the engagement team in clearly understanding the objectives of the assigned work.

适当的团队工作和培训有助于经验较少的项目组成员清楚了解所分派工作的目标。

Supervision (Ref: Para. 32(b)) 

监督（参见：第 32 段第（b）项） 

Para A34

Engagement supervision includes the following:

• Tracking the progress of the engagement;
• Considering the competence and capabilities of individual members of the engagement team, whether they have sufficient time to carry out their work, whether they understand their instructions and whether the work is being carried out in accordance with the planned approach to the engagement;
• Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach appropriately; and
• Identifying matters for consultation or consideration by more experienced engagement team members during the engagement.

对业务的监督包括下列方面：

• 跟进业务流程；
• 考虑项目组各成员的胜任能力和素质，以及是否有足够的时间执行工作，是否理解工作指令，是否按照计划的方案执行工作；
• 解决执行业务过程中出现的重大问题，考虑其重要程度并适当修改原计划的方案；
• 识别执行业务过程中需要咨询的事项，或需要由经验较丰富的项目组成员考虑的事项。

Review (Ref: Para. 32(c))  

覆核（参见：第 32 段第（c）项）

Para A35

A review consists of consideration of whether:

• The work has been performed in accordance with professional standards and applicable legal and regulatory requirements;
• Significant matters have been raised for further consideration;
• Appropriate consultations have taken place and the resulting conclusions have been documented and implemented;
• There is a need to revise the nature, timing and extent of work performed;
• The work performed supports the conclusions reached and is appropriately documented;
• The evidence obtained is sufficient and appropriate to support the report, and
• The objectives of the engagement procedures have been achieved.

覆核包括考虑下列问题：

• 是否已按照职业准则和适用的法律法规的规定执行工作；
• 重大事项是否已提请进一步考虑；
• 是否已进行适当咨询，是否已记录和执行咨询得出的结论；
• 是否需要修改已执行工作的性质、时间安排和范围；
• 已执行的工作是否支持得出的结论，并得以适当记录；
• 获取的证据是否充分、适当，以支持报告；
• 业务程序的目标是否已实现。

Consultation (Ref: Para. 34) 

咨询（参见：第 34 段） 

Para A36

Consultation includes discussion at the appropriate professional level, with individuals within or outside the firm who have specialized expertise.

咨询包括与会计师事务所内部或外部具有专门技能的人员，在适当专业层次上进行的讨论。

Para A37

Consultation uses appropriate research resources as well as the collective experience and technical expertise of the firm.

Consultation helps to promote quality and improves the application of professional judgment.

Appropriate recognition of consultation in the firm’s policies and procedures helps to promote a culture in which consultation is recognized as a strength and encourages personnel to consult on difficult or contentious matters.

咨询可以利用适当的研究资源，以及会计师事务所的集体经验和技术专长。

咨询有助于提高业务质量及改进对职业判断的运用。

会计师事务所的政策和程序适当认可咨询，有助于形成一种良好的咨询氛围，鼓励会计师事务所人员就疑难问题或争议事项进行咨询。

Para A38

Effective consultation on significant technical, ethical and other matters within the firm or, where applicable, outside the firm, can be achieved when those consulted:

• Are given all the relevant facts that will enable them to provide informed advice; and
• Have appropriate knowledge, seniority and experience, and when conclusions resulting from consultations are appropriately documented and implemented.

如果满足下列条件且适当记录和执行咨询得出的结论，就重大技术、道德以及其他问题向会计师事务所内部或外部（适用时）进行咨询是有效的：

• 已向被咨询者提供所有相关事实，使其能够对咨询事项提出有见地的意见；
• 被咨询者拥有适当的知识、资历和经验。

Para A39

Documentation of consultations with other professionals that involve difficult or contentious matters that is sufficiently complete and detailed contributes to an understanding of:

• The issue on which consultation was sought; and
• The results of the consultation, including any decisions taken, the basis for those decisions and how they were implemented.

就疑难问题或争议事项向其他专业人士咨询所形成的足够完整和详细的记录，有助于了解：

• 寻求咨询的事项；
• 咨询的结果，包括作出的决策、决策依据以及决策的执行情况。

Considerations Specific to Smaller Firms

对小型会计师事务所的特殊考虑

Para A40

A firm needing to consult externally, for example, a firm without appropriate internal resources, may take advantage of advisory services provided by:

• Other firms;
• Professional and regulatory bodies; or
• Commercial organizations that provide relevant quality control services.

Before contracting for such services, consideration of the competence and capabilities of the external provider helps the firm to determine whether the external provider is suitably qualified for that purpose.

如果缺乏适当的内部资源等需要向外部咨询，会计师事务所可利用下列机构提供的咨询服务：

• 其他会计师事务所；
• 职业团体和监管机构；
• 提供相关质量控制服务的商业机构。

接受上述机构提供的咨询服务之前，会计师事务所考虑外部咨询提供者的胜任能力和素质，有助于确定外部咨询提供者是否能够胜任这项工作。

Engagement Quality Control Review 

项目质量控制覆核 

Criteria for an Engagement Quality Control Review (Ref: Para. 35(b))

项目质量控制覆核的标准（参见：第 35 段第（b）项）

Para A41

Criteria for determining which engagements, other than audits of financial statements of listed entities, are to be subject to an engagement quality control review may include, for example:

• The nature of the engagement, including the extent to which it involves a matter of public interest.
• The identification of unusual circumstances or risks in an engagement or class of engagements.
• Whether laws or regulations require an engagement quality control review. Nature,

在确定除上市实体财务报表审计外的其他业务是否需要实施项目质量控制覆核时，会计师事务所依据的标准可能包括：

• 业务的性质，包括涉及公众利益的程度；
• 在某项业务或某类业务中识别出的异常情况或风险；
• 法律法规是否要求实施项目质量控制覆核。

Timing and Extent of the Engagement Quality Control Review (Ref: Para. 36– 37)

项目质量控制覆核的性质、时间和范围（参见：第 36－37 段）

Para A42

The engagement report is not dated until the completion of the engagement quality control review. However, documentation of the engagement quality control review may be completed after the date of the report.

只有完成项目质量控制覆核，才能签署业务报告。然而，项目质量控制覆核形成的工作底稿可以在报告日后完成。

Para A43

Conducting the engagement quality control review in a timely manner at appropriate stages during the engagement allows significant matters to be promptly resolved to the engagement quality control reviewer’s satisfaction on or before the date of the report.

在业务过程的适当阶段及时实施项目质量控制覆核，可以使重大问题在报告日或报告日之前得到迅速、让项目质量控制覆核人员满意的解决。

Para A44

The extent of the engagement quality control review may depend, among other things, on the complexity of the engagement, whether the entity is a listed entity and the risk that the report might not be appropriate in the circumstances.

The performance of an engagement quality control review does not reduce the responsibilities of the engagement partner.

项目质量控制覆核的范围可能取决于业务的复杂程度、客户是否为上市实体以及出具不恰当报告的风险等因素。

实施项目质量控制覆核并不减轻项目合伙人的责任。

Engagement Quality Control Review of a Listed Entity (Ref: Para. 38)

上市实体财务报表审计的项目质量控制覆核（参见：第 38 段）

Para A45

Other matters relevant to evaluating the significant judgments made by the engagement team that may be considered in an engagement quality control review of an audit of financial statements of a listed entity include:

• Significant Risks were identified during the engagement and the responses o those risks.
• Judgments were made, particularly with respect to materiality and significant risks.
• The significance and disposition of corrected and uncorrected misstatements identified during the engagement.
• The matters are to be communicated to management and those charged with governance and, where applicable, other parties such as regulatory bodies. These other matters, depending on the circumstances, may also be applicable for engagement quality control reviews for audits of the financial statements of other entities as well as reviews of financial statements and other assurance and related services engagements.

在对上市实体财务报表审计实施项目质量控制覆核时，覆核人员可能考虑下列与评价项目组作出的重大判断相关的其他事项：

• 在业务执行过程中识别出的特别风险以及采取的应对措施；
• 作出的判断，尤其是关于重要性和特别风险的判断；
• 在业务执行过程中识别出的已更正和未更正错报的重要程度及处理情况；
• 拟与管理层、治理层以及监管机构等其他方（适用时）沟通的事项。在对其他财务报表审计、财务报表审阅以及其他鉴证和相关服务业务实施项目质量控制覆核时，项目质量控制覆核人员也可根据具体情况考虑上述其他事项。

Considerations specific to public sector audit organizations

对公共部门实体审计机构的特殊考虑

Para A46

Although not referred to as listed entities, as described in paragraph A16, certain public sector entities may be of sufficient significance to warrant the performance of an engagement quality control review.

如第 A16 段所述，尽管不存在与上市实体财务报表审计项目质量控制覆核相同的规定，某些公共部门实体可能足够重要，有必要对其实施项目质量控制覆核。

Criteria for the Eligibility of Engagement Quality Control Reviewers 

项目质量控制覆核人员的资格标准  

Sufficient and Appropriate Technical Expertise, Experience and Authority (Ref: Para. 39(a))

充分、适当的技术专长、经验和权限（参见：第 39 段第（a）项）

Para A47

What constitutes sufficient and appropriate technical expertise, experience and authority depend on the circumstances of the engagement.

For example, the engagement quality control reviewer for an audit of the financial statements of a listed entity is likely to be an individual with sufficient and appropriate experience and authority to act as an audit engagement partner on audits of financial statements of listed entities.

什么是充分、适当的技术专长、经验和权限，取决于业务的具体情况。

例如，上市实体财务报表审计的项目质量控制覆核人员可能需要具备担任上市实体财务报表审计项目合伙人应有的充分、适当的经验和权限。

Consultation with the Engagement Quality Control Reviewer (Ref: Para. 39(b))

向项目质量控制覆核人员咨询（参见：第 39 段第（b）项）

Para A48

The engagement partner may consult the engagement quality control reviewer during the engagement, for example, to establish that a judgment made by the engagement partner will be acceptable to the engagement quality control reviewer.

Such consultation avoids the identification of differences of opinion at a late stage of the engagement and need not compromise the engagement quality control reviewer’s eligibility to perform the role.

Where the nature and extent of the consultations become significant the reviewer’s objectivity may be compromised unless care is taken by both the engagement team and the reviewer to maintain the reviewer’s objectivity.

Where this is not possible, another individual within the firm or a suitably qualified external person may be appointed to take on the role of either the engagement quality control reviewer or the person to be consulted on the engagement.

在业务执行过程中，项目合伙人可以向项目质量控制覆核人员咨询，例如，通过咨询，项目合伙人可以作出项目质量控制覆核人员可接受的判断。

这种咨询可以避免在业务执行的后期出现意见分歧，也不损害项目质量控制覆核人员履行职责。

当咨询所涉及问题的性质和范围十分重大时，除非项目组和项目质量控制覆核人员都能谨慎从事，以保持覆核人员的客观性，否则，项目质量控制覆核人员的客观性可能受到损害。

如果覆核人员不可能保持客观性，会计师事务所可委派内部其他人员或具有适当资格的外部人员，担任项目质量控制覆核人员或为该项业务提供咨询。

The objectivity of the Engagement Quality Control Reviewer (Ref: Para. 40)

项目质量控制覆核人员的客观性（参见：第 40 段）

Para A49

The firm is required to establish policies and procedures designed to maintain the objectivity of the engagement quality control reviewer.

Accordingly, such policies and procedures provide that the engagement quality control reviewer:

• Where practicable, is not selected by the engagement partner;
• Does not otherwise participate in the engagement during the period of review;
• Does not make decisions for the engagement team; and
• Is not subject to other considerations that would threaten the reviewer’s objectivity.

会计师事务所需要制定政策和程序，以保持项目质量控制覆核人员的客观性。

因此，这些政策和程序要求项目质量控制覆核人员符合下列规定：

• 如果可行，不由项目合伙人挑选；
• 在覆核期间不以其他方式参与业务；
• 不代替项目组进行决策；
• 不存在可能损害覆核人员客观性的其他情形。

Considerations specific to smaller firms

对小型会计师事务所的特殊考虑

Para A50

It may not be practicable, in the case of firms with few partners, for the engagement partner not to be involved in selecting the engagement quality control reviewer.

Suitably qualified external persons may be contracted where sole practitioners or small firms identify engagements requiring engagement quality control reviews.

Alternatively, some sole practitioners or small firms may wish to use other firms to facilitate engagement quality control reviews.

Where the firm contracts suitably qualified external persons, the requirements in paragraphs 39–41 and guidance in paragraphs A47–A48 apply.

如果会计师事务所的合伙人非常少，项目合伙人不参与挑选项目质量控制覆核人员可能是不可行的。

如果独资会计师事务所或小型会计师事务所识别出需要实施项目质量控制覆核的业务，可以聘请具有适当资格的外部人员。

某些独资会计师事务所或小型会计师事务所也可能利用其他会计师事务所实施项目质量控制覆核。

第 39－41 段的要求及第 A47－A48 段的指引适用于这种情况。

Considerations specific to public sector audit organizations

对公共部门实体审计机构的特殊考虑

Para A51

In the public sector, a statutorily appointed auditor (for example, an Auditor General, or other suitably qualified person appointed on behalf of the Auditor General) may act in a role equivalent to that of an engagement partner with overall responsibility for public sector audits.

In such circumstances, where applicable, the selection of the engagement quality control reviewer includes consideration of the need for independence from the audited entity and the ability of the engagement quality control reviewer to provide an objective evaluation.

针对公共部门实体，法定委任的审计师（例如，总审计师或代表总审计师的其他具有适当资格的人员）可能承担类似项目合伙人的角色，对公共部门实体审计负总责。在这种情况下，如果适用，挑选项目质量控制覆核人员包括考虑独立于被审计单位的需要，以及项目质量控制覆核人员提供客观评价的能力。

Differences of Opinion (Ref: Para. 43) 

 
意见分歧（参见：第 43 段）

A52

Effective procedures encourage the identification of differences of opinion at an early stage, provide clear guidelines as to the successive steps to be taken thereafter, and require documentation regarding the resolution of the differences and the implementation of the conclusions reached.

有效的程序能够促进在业务执行的早期发现意见分歧，为拟采取的后续步骤提供明确的指导，并要求记录意见分歧的解决情况及得出结论的执行情况。

Para A53

Procedures to resolve such differences may include consulting with another practitioner or firm, or a professional or regulatory body.

解决意见分歧的程序可能包括向其他从业人员、会计师事务所、职业团体或监管机构进行咨询。

Engagement Documentation  

业务工作底稿

Completion of the Assembly of Final Engagement Files (Ref: Para. 45)

完成最终业务档案的归整工作（参见：第 45 段）

Para A54

Law or regulation may prescribe the time limits by which the assembly of final engagement files for specific types of engagement is to be completed.

Where no such time limits are prescribed in law or regulation, paragraph 45 requires the firm to establish time limits that reflect the need to complete the assembly of final engagement files on a timely basis.

In the case of an audit, for example, such a time limit would ordinarily not be more than 60 days after the date of the auditor’s report.

法律法规可能规定了完成特定类型业务最终档案归整工作的期限。

如果法律法规没有此类规定，第 45 段要求会计师事务所根据及时完成最终业务档案归整工作的需要，确定归档期限。

例如，对审计业务的归档期限通常为审计报告日后六十天内。

Para A55

Where two or more different reports are issued in respect of the same subject matter information of an entity, the firm’s policies and procedures relating to time limits for the assembly of final engagement files address each report as if it were for a separate engagement.

This may, for example, be the case when the firm issues an auditor’s report on a component’s financial information for group consolidation purposes and, at a subsequent date, an auditor’s report on the same financial information for statutory purposes.

如果针对客户的同一鉴证对象信息出具两个或多个不同的报告，会计师事务所可将其视为不同的业务，根据有关归档期限的政策和程序分别进行归档。

例如，会计师事务所出于集团合并目的，对某个组成部分的财务信息出具审计报告，随后，又出于法律规定的目的，对同一财务信息出具审计报告。

Confidentiality, Safe Custody, Integrity, Accessibility and Retrievability of Engagement Documentation (Ref: Para. 46)

业务工作底稿的保密、安全保管、完整性及使用和检索（参见：第 46 段）

Para A56

Relevant ethical requirements establish an obligation for the firm’s personnel to observe at all times the confidentiality of information contained in engagement documentation unless specific client authority has been given to disclose information, or there is a legal or professional duty to do so. Specific laws or regulations may impose additional obligations on the firm’s personnel to maintain client confidentiality, particularly where data of a personal nature are concerned

相关职业道德要求规定，除非客户已授权披露信息，或有法律责任或职业责任要求，会计师事务所人员有义务始终对业务工作底稿包含的信息予以保密。具体的法律法规可能要求会计师事务所人员承担额外的保密义务，尤其在涉及个人性质的数据时。

Para A57

Whether engagement documentation is in paper, electronic or other media, the integrity, accessibility or retrievability of the underlying data may be compromised if the documentation could be altered, added to or deleted without the firm’s knowledge, or if it could be permanently lost or damaged.

Accordingly, controls that the firm designs and implements to avoid unauthorized alteration or loss of engagement documentation may include those that:

• Enable the determination of when and by whom engagement documentation was created, changed or reviewed;
• Protect the integrity of the information at all stages of the engagement, especially when the information is shared within the engagement team or transmitted to other parties via the Internet;
• Prevent unauthorized changes to the engagement documentation; and
• Allow access to the engagement documentation by the engagement team and other authorized parties as necessary to properly discharge their responsibilities.

无论业务工作底稿存在于纸质、电子还是其他介质，如果在会计师事务所不知情时，工作底稿被更改、增减或发生永久性丢失、毁损，数据的完整性、可获得性和可恢复性将受到损害。

因此，会计师事务所可以设计并执行下列控制，以避免未经授权更改或丢失业务工作底稿：

使业务工作底稿显示其生成、修改或覆核的时间和人员；

• 在业务的所有阶段，尤其是在项目组成员共享信息或通过互联网将信息传递给其他人员时，保护信息的完整性；
• 防止未经授权改动业务工作底稿；
• 只允许项目组和其他经授权的人员为适当履行职责而接触业务工作底稿。

Para A58

Controls that the firm designs and implements to maintain the confidentiality, safe custody, integrity, accessibility and retrievability of engagement documentation may include the following:

• The use of a password among engagement team members to restrict access to electronic engagement documentation to authorized users.
• Appropriate backup routines for electronic engagement documentation at appropriate stages during the engagement.
• Procedures for properly distributing engagement documentation to the team members at the start of the engagement, processing it during the engagement, and collating it at the end of engagement.
• Procedures for restricting access to, and enabling proper distribution and confidential storage of, hardcopy engagement documentation.

会计师事务所可能设计并执行下列控制，以保证业务工作底稿的保密、安全保管、完整性及使用和检索：

• 在项目组成员中使用密码，以使对电子业务工作底稿的接触只限于经过授权的使用者
• 在业务的适当阶段，对电子业务工作底稿进行适当备份；
• 在业务开始时向项目组成员恰当分发业务工作底稿、在业务执行过程中处理业务工作底稿以及在业务结束时整理业务工作底稿的程序；
• 限制接触、恰当分发和保密存放纸质业务工作底稿的程序。

Para A59

For practical reasons, original paper documentation may be electronically scanned for inclusion in engagement files.

In such cases, the firm’s procedures designed to maintain the integrity, accessibility, and retrievability of the documentation may include requiring the engagement teams to:

• Generate scanned copies that reflect the entire content of the original paper documentation, including manual signatures, cross-references and annotations;
• Integrate the scanned copies into the engagement files, including indexing and signing off on the scanned copies as necessary; and
• Enable the scanned copies to be retrieved and printed as necessary. There may be legal, regulatory or other reasons for a firm to retain original paper documentation that has been scanned.

由于实务原因，原纸质工作底稿可能经过电子扫描后存入业务档案。

在这种情况下，会计师事务所可以设计程序，要求项目组执行下列工作，以保证工作底稿的完整性及使用和检索：

• 生成与原纸质工作底稿的内容完全相同的扫描件，包括人工签名、交叉索引和注释；
• 将扫描件（包括必要时对扫描件的索引和签字）归整到业务档案中；
• 必要时能够检索和列印扫描件。基于法律法规的规定或其他原因，会计师事务所可能需要保留已扫描的原纸质工作底稿。

Retention of Engagement Documentation (Ref: Para. 47)

业务工作底稿的保存（参见：第 47 段）

Para A60

The needs of the firm for retention of engagement documentation, and the period of such retention, will vary with the nature of the engagement and the firm’s circumstances, for example, whether the engagement documentation is needed to provide a record of matters of continuing significance to future engagements.

The retention period may also depend on other factors, such as whether local law or regulation prescribes specific retention periods for certain types of engagements, or whether there are generally accepted retention periods in the jurisdiction in the absence of specific legal or regulatory requirements.

会计师事务所保存业务工作底稿的需要及保存期限，将随着业务性质和会计师事务所具体情况的变化而变化，例如，是否需要将业务工作底稿作为对未来业务有持续重大影响的事项的记录。

保存期限也可能取决于其他因素，如当地法律法规是否针对特定类型的业务规定了具体的保存期限，或在没有法律法规的具体规定时，某国家或地区是否存在一般公认的保存期限。

Para A61

In the specific case of audit engagements, the retention period would ordinarily be no shorter than five years from the date of the auditor’s report, or, if later, the date of the group auditor’s report.

审计业务工作底稿通常自审计报告日起至少保存五年，如果组成部分业务报告日早于集团审计报告日，通常自集团审计报告日起对组成部分业务工作底稿至少保存五年。

Para A62

Procedures that the firm adopts for retention of engagement documentation include those that enable the requirements of paragraph 47 to be met during the retention period, for example to:

• Enable the retrieval of, and access to, the engagement documentation during the retention period, particularly in the case of electronic documentation since the underlying technology may be upgraded or changed over time;
• Provide, where necessary, a record of changes made to engagement documentation after the engagement files have been completed; and
• Enable authorized external parties to access and review specific engagement documentation for quality control or other purposes.

会计师事务所用以保存业务工作底稿的程序，包括能够在保存期内能够满足第 47 段要求的程序，例如：

• 在保存期内便于检索和接触业务工作底稿，尤其是电子工作底稿，因为相关技术可能随着时间而升级或改变；
• 必要时，在完成归档工作后，提供业务工作底稿变更记录；
• 经过授权的外部人员为了质量控制或其他目的，接触和覆核特定业务工作底稿。

Ownership of engagement documentation

业务工作底稿的所有权

Para A63

Unless otherwise specified by law or regulation, engagement documentation is the property of the firm.

The firm may, at its discretion, make portions of, or extracts from, engagement documentation available to clients, provided such disclosure does not undermine the validity of the work performed, or, in the case of assurance engagements, the independence of the firm or its personnel.

除非法律法规另有规定，业务工作底稿的所有权属于会计师事务所。

在信息披露不损害会计师事务所已执行工作的有效性，或针对鉴证业务，不损害会计师事务所及其人员的独立性时，会计师事务所可以自主决定，允许客户获取业务工作底稿部分内容或摘录部分工作底稿。