独立审计具体准则第8号——错误与舞弊

会协字[1996]457号
颁布日期：19961226 　实施日期：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 （“CPAs”） on the detection and reporting of any error and fraud which would result in material misstatements in the financial statements， in the audit¹ of financial statements and to define relevant responsibility.

　　Article 2

　　The term “error” in this standard refers to unintentional misstatements or omissions⁵ in financial statements.

　　Article 3

　　The term “fraud” in this standard refers to an intentional⁴ act which results in a misrepresentation of financial statements.

　　Article 4

　　Unless otherwise specified⁶， CPAs should refer to this standard in performing audit work other than the audit of financial statements.

　　Chapter 2 General principles

　　Article 5

　　It is the entity⁷'s accounting⁸ responsibility to establish sound internal controls， to safeguard the assets and to ensure the truthfulness⁹， legitimacy¹⁰ and completeness of the accounting information. The entity's management should fully¹¹ implement¹² their internal controls to prevent， and to promptly¹³ detect and correct， error and fraud.

　　Article 6

　　It is the CPA's audit responsibility to issue an audit report in accordance with the requirements of the Independent Auditing Standards and to ensure the truthfulness and legitimacy of the audit report.

　　The CPA should adequately consider audit risk and perform appropriate audit procedures in accordance with the requirements of the Independent Auditing Standards to obtain reasonable assurance that error and fraud， which would result in material misstatements in the financial statements， are detected.

　　Article 7

　　Due to the inherent limitations of audit tests and the entity's internal controls， the CPA cannot ensure that all error and fraud are detected even if the CPA acts in accordance with the Independent Auditing Standards in performing the audit work.

　　Article 8

　　The audit of financial statements by a CPA is not specifically aimed at detecting error or fraud. If the client specifically requires an audit of the possible existence of error or fraud， the CPA should consider his own ability and audit risk and contract the terms under a separate engagement letter.

　　Chapter 3 Paying attention to error and fraud in the preparationand implementation¹⁴ of the audit plan

　　Article 9

　　When preparing and implementing¹⁵ the audit plan， the CPA should pay adequate attention to the possibility of the existence of error and fraud which would result in material misstatements in the financial statements.

　　Errors mainly include：

　　（1） mathematical or clerical mistakes in the underlying¹⁶ records and accounting data；

　　（2） oversight¹⁷ and misinterpretation of facts； and

　　（3） misapplication of accounting policies.

　　Fraud mainly includes：

　　（1） falsification or alteration¹⁹ of records or documents；

　　（2） misappropriation of assets；

　　（3） suppression or deletion of transactions or events；

　　（4） recording²⁰ of fictitious²¹ transactions or events； and

　　（5） intentional use of inappropriate accounting policies.

　　Article 10

　　When preparing the audit plan， the CPA should consider the possibility of the existence of error and fraud which would result in material misstatements in the financial statements.

　　In addition to the inherent limitations of internal controls， the following conditions will increase the risk of error and fraud：

　　（1） questionable²² integrity or competence²³ of the entity's management；

　　（2） unusual pressures on the entity's management；

　　（3） existence of unusual transactions； and

　　（4） difficulties in obtaining sufficient appropriate audit evidence by the CPA.

　　Article 11

　　The CPA should make enquiries with the entity's management as to any error and fraud， which have been detected and which may result in material misstatements in the financial statements， and， depending on their seriousness and the way in which they have been dealt with， pay special attention to them when preparing and implementing the audit plan.

　　Article 12

　　When implementing the audit plan， the CPA should maintain professional scepticism and pay adequate attention to any indications of the possible existence of error and fraud.

　　Chapter 4 Actions to be taken on discovery of indications oferror or fraud

　　Article 13

　　When the CPA detects indications of the possible existence of error or fraud during the audit， he should assess their materiality and determine whether to perform modified or additional audit procedures.

　　Article 14

　　When performing modified or additional audit procedures， the CPA should consider the type of error or fraud indicated， the likelihood of the occurrence and the extent of their impact on the financial statements.

　　Article 15

　　After performing modified or additional audit procedures， the CPA should obtain sufficient appropriate audit evidence to confirm whether error or fraud exists. If error or fraud exists， the CPA should determine its impact on the financial statements and request that the entity takes appropriate action.

　　Article 16

　　If error or fraud cannot be prevented， detected or corrected by the entity's internal controls， the CPA should consider reassessing the effectiveness of relevant internal controls. If necessary， the CPA should perform modified or additional relevant substantive²⁴ procedures.

　　Article 17

　　The CPA should reconsider the reliability²⁵ of the representations obtained from persons who are involved in the error or fraud.

　　Article 18

　　The CPA should report to the entity's management， through appropriate means， significant error and all fraud detected during the audit and record them in detail in the audit working papers.

　　Article 19

　　The CPA should report persons who are suspected of being involved in fraud or significant error to the entity's senior management.

　　When the most senior management is suspected of being involved in fraud， the CPA should consider taking appropriate steps and， if necessary， seek legal advice or terminate the engagement.

　　Chapter 5 Impact of error or fraud on the audit report

　　Article 20

　　If the entity refuses to adjust or properly disclose detected material error and fraud， the CPA should express a qualified²⁶ opinion or an adverse²⁷ opinion.

　　Article 21

　　If it is impossible to determine the extent of the impact of detected error and fraud on the financial statements， the CPA should express a qualified opinion or a disclaimer of opinion.

　　Article 22

　　If there are limitations， imposed by the entity on the scope of the audit， which preclude²⁸ the CPA from obtaining sufficient appropriate audit evidence to determine whether error or fraud that may be material to the financial statements has occurred， the CPA should express a qualified opinion or a disclaimer of opinion.

　　Article 23

　　If there are limitations， imposed on the scope of the audit by circumstances other than by the entity， which preclude the CPA from obtaining sufficient appropriate audit evidence to determine whether error or fraud that may be material to the financial statements has occurred， the CPA should consider the impact on the audit report.

　　Chapter 6 Supplementary²⁹ provisions

　　Article 24 The Chinese Institute of Certified Public Accountants is responsible for the interpretation¹⁸ of this standard.

　　Article 25

　　This standard takes effect from 1 January 1997.