中英对照审计准则第1153号－前任与后任注册会计师的沟通
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中国注册会计师审计准则第1153号——前任注册会计师和后任注册会计师的沟通（2010年11月1日修订）
CHINA CPA STANDARD
ON AUDITING 1153 –
COMMUNICATIONS BETWEEN PREDECESSOR AND
SUCCESSOR CPAS (As Revised
November 1, 2010)
第一章 总
则
Chapter I General
Provisions
第一条
为了规范前任注册会计师和后任注册会计师在财务报表审计中的沟通责任，制定本准则。
Article 1 This China
CPA Standard on Auditing
(CSA) is formulated
to regulate the responsibiliti
es for communications between
predecessor and successor CPAs
in an audit of financial
statements.
第二条
前任注册会计师和后任注册会计师的沟通通常由后任注册会计师主动发起，但需征得被审计单位的同意。
Article 2 The communications
between predecessor and successor
CPAs are usually initiated by
the successor CPA, but only
with the consent of the
client.
第三条
前任注册会计师和后任注册会计师的沟通可以采用书面或口头的方式。
Article 3 The communications
between predecessor and successor
CPAs may be oral or in
writing.
第二章 定
义
Chapter II Definitions
第四条
前任注册会计师，是指已对被审计单位上期财务报表进行审计，但被现任注册会计师接替的其他会计师事务所的注册会计师。
接受委托但未完成审计工作，已经或可能与委托人解除业务约定的注册会计师，也视为前任注册会计师
Article 4 Predecessor CPA refers
to a CPA of another firm
who has reported on the
most recent audited financial
statements but has been replaced
and succeeded by the current
CPA.
Predecessor CPA also refers to
a CPA of another firm who
was engaged to perform but
did not complete an audit
of the financial statements and
has terminated or may terminate
his or her engagement with
the client.
第五条
后任注册会计师，是指正在考虑接受委托或已经接受委托，接替前任注册会计师对被审计单位本期财务报表进行审计的注册会计师。
如果被审计单位委托注册会计师对已审计财务报表进行重新审计，正在考虑接受委托或已经接受委托的注册会计师也视为后任注册会计师。
Article 5 Successor CPA refers
to a CPA who is
considering accepting, or has
accepted an engagement to
succeed the predecessor CPA in
auditing the current financial
statements of the client.
A CPA who is considering
accepting, or has accepted an
engagement to re-audit the
audited financial statements is
also deemed a successor
CPA.
第三章 目
标
Chapter III Objectives
第六条 注册会计师的目标是：
（一）在接受委托前，后任注册会计师与前任注册会计师就影响业务承接决策的事项进行必要沟通，以确定是否接受委托；
（二）在接受委托后，后任注册会计师在必要时与前任注册会计师就对审计有重大影响的事项进行沟通，以获取必要的审计证据；
（三）前任注册会计师在征得被审计单位书面同意后，对后任注册会计师提出的沟通要求予以必要的配合。
Article 6 The objectives of
the CPA with regard to
communications between predecessor and
successor CPAs are as
follows:
(1) Before accepting the
engagement, the successor CPA
shall communicate with the
predecessor CPA regarding matters
that may bear on his or
her willingness to accept the
engagement, so as to determine
whether to accept the
engagement;
(2) After accepting the
engagement and when necessary,
the successor CPA may
communicate with the predecessor
CPA regarding matters that may
bear significantly on the audit,
so as to obtain necessary
audit evidences; and
(3) After obtaining written
consent from the client, the
predecessor CPA shall respond
cooperatively to the successor
CPA’s requirements for
communications.
第四章 要
求
Chapter IV Requirements
第一节 接受委托前的沟通
Section 1 Communications Before
the Successor CPA Accepts
Engagement
第七条
在接受委托前，后任注册会计师应当与前任注册会计师进行必要沟通，并对沟通结果进行评价，以确定是否接受委托。
Article 7 Before accepting the
engagement, the successor CPA
shall communicate with the
predecessor CPA and evaluate the
results of the communications,
so as to determine whether
to accept the engagement.
第八条
后任注册会计师应当提请被审计单位以书面方式同意前任注册会计师对其询问作出充分答复。
如果被审计单位不同意前任注册会计师作出答复，或限制答复的范围，后任注册会计师应当向被审计单位询问原因，并考虑是否接受委托。
Article 8 The successor CPA
should ask the prospective
client to authorize in writing
the predecessor CPA to respond
fully to the successor CPA's
inquiries.
If the prospective client refuses
to permit the predecessor CPA
to respond or otherwise imposes
restriction on the response, the
successor CPA should inquire as
to the reasons and consider
the implications of that refusal
or restriction in deciding
whether to accept the
engagement.
第九条
后任注册会计师向前任注册会计师询问的内容应当合理、具体，至少包括：
（一）是否发现被审计单位管理层存在正直和诚信方面的问题；
（二）前任注册会计师与管理层在重大会计、审计等问题上存在的意见分歧；
（三）前任注册会计师向被审计单位治理层通报的管理层舞弊、违反法律法规行为以及值得关注的内部控制缺陷；
（四）前任注册会计师认为导致被审计单位变更会计师事务所的原因。
Article 9 The successor CPA
should make specific and
reasonable inquiries of the
predecessor CPA (regarding matters
that will assist the successor
CPA in determining whether to
accept the engagement). Matters
subject to inquiry should at
least include:
(1) Information that might bear
on the integrity of
management;
(2) Disagreements with management
as to accounting principles,
auditing procedures, or other
similarly significant matters;
(3) Communications to those
charged with governance regarding
fraud and illegal acts by
management, violations of
law or regulations, and
significant deficiencies in internal
control; and
(4) The predecessor CPA's
understanding as to the reasons
for the change of CPA
firms.
第十条
在征得被审计单位书面同意后，前任注册会计师应当根据所了解的事实，对后任注册会计师的合理询问及时作出充分答复。
如果受到被审计单位的限制或存在法律诉讼的顾虑，决定不向后任注册会计师作出充分答复，前任注册会计师应当向后任注册会计师表明其答复是有限的，并说明原因。
如果得到的答复是有限的，或未得到答复，后任注册会计师应当考虑是否接受委托。
Article 10 After obtaining
written consent from the client,
the predecessor CPA should
respond promptly and fully, on
the basis of known facts,
to the successor CPA's
reasonable inquiries.
However, should the predecessor
CPA decide, due to restrictions
imposed by the client or
concerns about impending, threatened,
or potential litigation, not to
respond fully to the inquiries,
the predecessor CPA should
clearly state that the response
is limited, and explain the
reasons therefor.
If the successor CPA receives
a limited response or no
response, its implications should
be considered in deciding
whether to accept the
engagement.
第二节 接受委托后的沟通
Section 2 Communications After
the Successor CPA Accepts
Engagement
第十一条
接受委托后，如果需要查阅前任注册会计师的审计工作底稿，后任注册会计师应当征得被审计单位同意，并与前任注册会计师进行沟通
Article 11 After accepting the
engagement, and when it is
necessary to review the
predecessor CPA's working papers,
the successor CPA should request
for the client’s permission to
communicate with the predecessor
CPA.
第十二条
在征得被审计单位同意后，前任注册会计师应当根据情况确定是否允许后任注册会计师查阅相关审计工作底稿以及查阅的内容。
Article 12 After obtaining
consent from the client, the
predecessor CPA should determine,
based on the specific
circumstances, whether, and to
what extent, working papers are
to be made available for
review by the successor
CPA.
第十三条
在允许查阅审计工作底稿之前，前任注册会计师应当向后任注册会计师获取确认函，就审计工作底稿的使用目的、范围和责任等与后任注册会计师达成一致意见
Article 13 Before making the
working papers available for
review, the predecessor CPA
should request a written
acknowledgement from the successor
CPA and reach an understanding
with the successor CPA as
to the purpose, scope and
responsibilities of use of the
working papers.
第十四条
查阅前任注册会计师审计工作底稿获取的信息可能影响后任注册会计师实施审计程序的性质、时间安排和范围，但后任注册会计师应当对自身实施的审计程序和得出的审计结论负责。后任注册会计师不应在审计报告中表明，其审计意见全部或部分地依赖前任注册会计师的审计报告或工作。
Article 14 The successor CPA's
review of the predecessor CPA's
working papers may affect the
nature, timing, and extent of
the successor CPA's audit
procedures. However, the audit
procedures performed and the
conclusions reached are solely
the responsibility of the
successor CPA. In reporting on
the audit, the successor CPA
should not make reference to
the report or work of the
predecessor CPA as the basis,
in whole or in part, for
the successor CPA's own
opinion.
第三节
发现前任注册会计师审计的财务报表可能存在重大错报时的处理
Section 3 Discovery of Possible
Misstatements in Financial Statements
Reported on by a Predecessor
CPA
第十五条
如果发现前任注册会计师审计的财务报表可能存在重大错报，后任注册会计师应当提请被审计单位告知前任注册会计师。必要时，后任注册会计师应当要求被审计单位安排三方会谈，以便采取措施进行妥善处理。
Article 15 Upon discovery of
possible misstatements in financial
statements reported on by the
predecessor CPA, the successor
CPA should request that the
client inform the predecessor
CPA of the situation and,
if necessary, arrange for the
three parties to discuss this
information and attempt to
resolve the matter
properly.
第十六条
如果被审计单位拒绝告知前任注册会计师，或前任注册会计师拒绝参加三方会谈，或后任注册会计师对解决问题的方案不满意，后任注册会计师应当考虑对审计意见的影响或解除业务约定。
Article 16 If the client
refuses to inform the
predecessor CPA, or if the
predecessor CPA refuses to be
present at the three-party
discussion, or if the successor
CPA is not satisfied with
the resolution of the matter,
the successor CPA should
evaluate possible implications on
the audit opinion or resign
from the engagement.
第四节 保密义务
Section 4 Confidential
obligations
第十七条
前任注册会计师和后任注册会计师应当对沟通过程中获知的信息保密。即使未接受委托，后任注册会计师仍应履行保密义务。
Article 17 Both the predecessor
and successor CPAs should hold
in confidence information obtained
from each other. This obligation
applies whether or not the
successor CPA accepts the
engagement.
第五节 审计工作底稿
Section 5 Documentation
第十八条
后任注册会计师应当将沟通的情况记录于审计工作底稿。
Article 18 The successor CPA
shall include in the audit
documentation communications with the
predecessor CPA.
第五章 附
则
Chapter V Supplementary
Provisions
第十九条
本准则自2012年1月1日起施行。
Article 19 This
CSA is effective
for audits of financial
statements for periods beginning
on or after January 1,
2012.
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