中英对照审计准则第1251号－评价错报
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中国注册会计师审计准则第1251号——评价审计过程中识别出的错报（2010年11月1日修订）
CHINA CPA STANDARD ON AUDITING
1251 - EVALUATION OF
MISSTATEMENTS IDENTIFIED DURING THE
AUDIT (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评价识别出的错报对审计的影响以及未更正错报对财务报表的影响，制定本准则。
Article 1 This China
CPA Standard on Auditing
(CSA) deals with
the CPA’s responsibility to
evaluate the effect of
identified misstatements on the
audit and of uncorrected
misstatements, if any, on the
financial statements.
第二条 《中国注册会计师审计准则第1501号——对财务报表形成审计意见和出具审计报告》规定了在对财务报表形成审计意见时，注册会计师应当针对财务报表整体是否不存在重大错报，确定是否已就此获取合理保证得出结论。
注册会计师按照《中国注册会计师审计准则第1501号——对财务报表形成审计意见和出具审计报告》的规定得出的结论，考虑了对未更正错报的评价及其对财务报表的影响。
《中国注册会计师审计准则第1221号——计划和执行审计工作时的重要性》规范了注册会计师在计划和执行财务报表审计工作时恰当运用重要性概念的责任。
Article 2 CSA
1501 deals with the CPA’s
responsibility, in forming an
opinion on the financial
statements, to conclude whether
reasonable assurance has been
obtained about whether the
financial statements as a whole
are free from material
misstatement.
The CPA’s conclusion required by
CSA 1501 takes
into account the CPA’s
evaluation of uncorrected
misstatements, if any, on the
financial statements, in accordance
with this CSA.
CSA 1221 deals with
the CPA’s responsibility to
apply the concept of materiality
appropriately in planning and
performing an audit of financial
statements.
第二章 定 义
Chapter II Definitions
第三条
错报，是指某一财务报表项目的金额、分类、列报或披露，与按照适用的财务报告编制基础应当列示的金额、分类、列报或披露之间存在的差异；或根据注册会计师的判断，为使财务报表在所有重大方面实现公允反映，需要对金额、分类、列报或披露作出的必要调整。错报可能是由于错误或舞弊导致的。
Article 3 Misstatement means a
difference between the amount,
classification, presentation, or
disclosure of a reported
financial statement item and the
amount, classification, presentation,
or disclosure that is required
for the item to be in
accordance with the applicable
financial reporting framework; or
an adjustment of the amount,
classification, presentation, or
disclosure that, in the CPA’s
judgment, is necessary for the
financial statements to be
presented fairly, in all
material respects, or to give
a true and fair view.
Misstatements can arise from
error or fraud.
第四条 未更正错报，是指注册会计师在审计过程中累积的且被审计单位未予更正的错报。
Article 4 Uncorrected misstatements
means misstatements that the CPA
has accumulated during the audit
and that have not been
corrected.
第三章 目 标
Chapter III Objective
第五条 注册会计师的目标是：
（一）评价识别出的错报对审计的影响；
（二）评价未更正错报对财务报表的影响。
Article 5 The objective of
the CPA is to evaluate:
(1) The effect of identified
misstatements on the audit; and
(2) The effect of uncorrected
misstatements, if any, on the
financial statements.
第四章 要 求
Chapter IV Requirements
第一节 累积识别出的错报
Section 1 Accumulation of
Identified Misstatements
第六条 注册会计师应当累积审计过程中识别出的错报，除非错报明显微小。
Article 6 The CPA shall
accumulate misstatements identified
during the audit, other than
those that are clearly
trivial.
第二节 随着审计的推进考虑识别出的错报
Section 2 Consideration of
Identified Misstatements as the
Audit Progresses
第七条
如果出现下列情况之一，注册会计师应当确定是否需要修改总体审计策略和具体审计计划：
（一）识别出的错报的性质以及错报发生的环境表明可能存在其他错报，并且可能存在的其他错报与审计过程中累积的错报合计起来可能是重大的；
（二）审计过程中累积的错报合计数接近按照《中国注册会计师审计准则第1221号——计划和执行审计工作时的重要性》的规定确定的重要性。
Article 7 The CPA shall
determine whether the overall
audit strategy and audit plan
need to be revised if:
(1) The nature of identified
misstatements and the circumstances
of their occurrence indicate
that other misstatements may
exist that, when aggregated with
misstatements accumulated during the
audit, could be material; or
(2) The aggregate of
misstatements accumulated during the
audit approaches materiality determined
in accordance with
CSA 1221.
第八条
如果管理层应注册会计师的要求，检查了某类交易、账户余额或披露并更正了已发现的错报，注册会计师应当实施追加的审计程序，以确定错报是否仍然存在。
Article 8 If, at the CPA’s
request, management has examined
a class of transactions, account
balance or disclosure and
corrected misstatements that were
detected, the CPA shall perform
additional audit procedures to
determine whether misstatements remain.
第三节 沟通和更正错报
Section 3 Communication and
Correction of Misstatements
第九条
除非法律法规禁止，注册会计师应当及时将审计过程中累积的所有错报与适当层级的管理层进行沟通。注册会计师还应当要求管理层更正这些错报。
Article 9 The CPA shall
communicate on a timely basis
all misstatements accumulated during
the audit with the appropriate
level of management, unless
prohibited by law or regulation.
The CPA shall request management
to correct those
misstatements.
第十条
如果管理层拒绝更正沟通的部分或全部错报，注册会计师应当了解管理层不更正错报的理由，并在评价财务报表整体是否不存在重大错报时考虑该理由。
Article 10 If management refuses
to correct some or all of
the misstatements communicated by
the CPA, the CPA shall
obtain an understanding of
management’s reasons for not
making the corrections and shall
take that understanding into
account when evaluating whether
the financial statements as a
whole are free from material
misstatement.
第四节 评价未更正错报的影响
Section 4 Evaluating the Effect
of Uncorrected Misstatements
第十一条
在评价未更正错报的影响之前，注册会计师应当重新评估按照《中国注册会计师审计准则第1221号——计划和执行审计工作时的重要性》的规定确定的重要性，以根据被审计单位的实际财务结果确认其是否仍然适当。
Article 11 Prior to evaluating
the effect of uncorrected
misstatements, the CPA shall
reassess materiality determined in
accordance with CSA
1221 to confirm whether it
remains appropriate in the
context of the entity’s actual
financial results.
第十二条
注册会计师应当确定未更正错报单独或汇总起来是否重大。在确定时，注册会计师应当考虑：
（一）相对特定类别的交易、账户余额或披露以及财务报表整体而言，错报的金额和性质以及错报发生的特定环境；
（二）与以前期间相关的未更正错报对相关类别的交易、账户余额或披露以及财务报表整体的影响。
Article 12 The CPA shall
determine whether uncorrected
misstatements are material,
individually or in aggregate. In
making this determination, the
CPA shall consider:
(1) The size and nature of
the misstatements, both in
relation to particular classes
of transactions, account balances
or disclosures and the financial
statements as a whole, and
the particular circumstances of
their occurrence; and
(2) The effect of uncorrected
misstatements related to prior
periods on the relevant classes
of transactions, account balances
or disclosures, and the
financial statements as a
whole.
第十三条
除非法律法规禁止，注册会计师应当与治理层沟通未更正错报，以及这些错报单独或汇总起来可能对审计意见产生的影响。注册会计师在沟通时应当逐项指明重大的未更正错报。注册会计师应当要求被审计单位更正未更正错报。
Article 13 The CPA shall
communicate with those charged
with governance uncorrected
misstatements and the effect
that they, individually or in
aggregate, may have on the
opinion in the CPA’s report,
unless prohibited by law or
regulation. The CPA’s communication
shall identify material uncorrected
misstatements individually. The CPA
shall request that uncorrected
misstatements be corrected.
第十四条
注册会计师应当与治理层沟通与以前期间相关的未更正错报对相关类别的交易、账户余额或披露以及财务报表整体的影响。
Article 14 The CPA shall
also communicate with those
charged with governance the
effect of uncorrected misstatements
related to prior periods on
the relevant classes of
transactions, account balances or
disclosures, and the financial
statements as a whole.
第五节 书面声明
Section 5 Written Representations
第十五条
注册会计师应当要求管理层和治理层（如适用）提供书面声明，说明其是否认为未更正错报单独或汇总起来对财务报表整体的影响不重大。这些错报项目的概要应当包含在书面声明中或附在其后。
Article 15 The CPA shall
request a written representation
from management and, where
appropriate, those charged with
governance whether they believe
the effects of uncorrected
misstatements are immaterial,
individually and in aggregate,
to the financial statements as
a whole. A summary of
such items shall be included
in or attached to the
written representation.
第六节 审计工作底稿
Section 6 Documentation
第十六条 注册会计师应当就下列事项形成审计工作底稿：
（一）设定的某一金额，低于该金额的错报视为明显微小；
（二）审计过程中累积的所有错报，以及是否已得到更正；
（三）注册会计师就未更正错报单独或汇总起来是否重大得出的结论，以及得出结论的基础。
Article 16 The CPA shall
include in the audit
documentation:
(1) The amount below which
misstatements would be regarded
as clearly trivial;
(2) All misstatements accumulated
during the audit and whether
they have been corrected; and
(3) The CPA’s conclusion as
to whether uncorrected misstatements
are material, individually or in
aggregate, and the basis for
that conclusion.
第五章 附 则
Chapter V Supplementary
Provisions
第十七条 本准则自2012年1月1日起施行。
Article 17 This
CSA is effective
for audits of financial
statements for periods beginning
on or after January 1,
2012.
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