中英对照审计准则第1502号－非无保留意见
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中国注册会计师审计准则第1502号——在审计报告中发表非无保留意见（2010年11月1日修订）
CHINA CPA STANDARD
ON AUDITING 1502 - MODIFICATIONS
TO THE OPINION IN THE
AUDITOR’S REPORT (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出具非无保留意见的审计报告，制定本准则。
Article 1 This China
CPA Standard on Auditing
(CSA) deals with
the
SPAN>CPA’s responsibility
relating to modifications to the
opinion in the auditor’s report
on the financial
statements.
第二条
当按照《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》的规定形成审计意见时，如果认为有必要发表非无保留意见，注册会计师应当遵守本准则。
Article 2 This
CSA shall apply
in circumstances when, in
forming an opinion in accordance
with CSA 1501,
the CPA concludes
that a modification to the
auditor’s opinion on the
financial statements is
necessary.
第三条
本准则规定了三种类型的非无保留意见，即保留意见、否定意见和无法表示意见。
注册会计师确定恰当的非无保留意见类型，取决于下列事项：
（一）导致非无保留意见的事项的性质，是财务报表存在重大错报，还是在无法获取充分、适当的审计证据的情况下，财务报表可能存在重大错报；
（二）注册会计师就导致非无保留意见的事项对财务报表产生或可能产生影响的广泛性作出的判断。
Article 3 This
CSA establishes
three types of modified
opinions, namely, a qualified
opinion, an adverse opinion, and
a disclaimer of opinion.
The decision regarding which type
of modified opinion is
appropriate depends upon:
(1) The nature of the
matter giving rise to the
modification, that is, whether
the financial statements are
materially misstated or, in the
case of an inability to
obtain sufficient appropriate audit
evidence, may be materially
misstated; and
(2) The CPA’s
judgment about the pervasiveness
of the effects or possible
effects of the matter on
the financial statements.
第二章 定
义
Chapter II Definitions
第四条
非无保留意见，是指保留意见、否定意见或无法表示意见。
Article 4 Modified opinion –
A qualified opinion, an adverse
opinion or a disclaimer of
opinion.
第五条
广泛性，是描述错报影响的术语，用以说明错报对财务报表的影响，或者由于无法获取充分、适当的审计证据而未发现的错报
（如存在）对财务报表可能产生的影响。
根据注册会计师的判断，对财务报表的影响具有广泛性的情形包括：
（一）不限于对财务报表的特定要素、账户或项目产生影响；
（二）虽然仅对财务报表的特定要素、账户或项目产生影响，但这些要素、账户或项目是或可能是财务报表的主要组成部分；
（三）当与披露相关时，产生的影响对财务报表使用者理解财务报表至关重要。
Article 5 Pervasive – A
term used, in the context
of misstatements, to describe
the effects on the financial
statements of misstatements or
the possible effects on the
financial statements of misstatements,
if any, that are undetected
due to an inability to
obtain sufficient appropriate audit
evidence.
Pervasive effects on the
financial statements are those
that, in the
CPA’s judgment:
(1) Are not confined to
specific elements, accounts or
items of the financial
statements;
(2) If so confined, represent
or could represent a substantial
proportion of the financial
statements; or
(3) In relation to disclosures,
are fundamental to users’
understanding of the financial
statements.
第三章 目
标
Chapter III Objective
第六条
注册会计师的目标是，当存在下列情形之一时，对财务报表清楚地发表恰当的非无保留意见：
（一）根据获取的审计证据，得出财务报表整体存在重大错报的结论；
（二）无法获取充分、适当的审计证据，不能得出财务报表整体不存在重大错报的结论。
Article 6 The objective of
the CPA is to
express clearly an appropriately
modified opinion on the
financial statements that is
necessary when:
(a) The CPA
concludes, based on the
audit evidence obtained, that
the financial statements as a
whole are not free from
material misstatement; or
(b) The CPA is
unable to obtain sufficient
appropriate audit evidence to
conclude that the financial
statements as a whole are
free from material misstatement.
第四章 要
求
Chapter IV Requirements
第一节 应当发表非无保留意见的情形
Section 1 Circumstances When a
Modification to the Auditor’s
Opinion Is Required
第七条
当存在下列情形之一时，注册会计师应当在审计报告中发表非无保留意见：
（一）根据获取的审计证据，得出财务报表整体存在重大错报的结论；
（二）无法获取充分、适当的审计证据，不能得出财务报表整体不存在重大错报的结论。
Article 7 The CPA
shall modify the opinion
in the auditor’s report when:
(1) The CPA
concludes that, based on
the audit evidence obtained, the
financial statements as a whole
are not free from material
misstatement; or
(2) The CPA is
unable to obtain sufficient
appropriate audit evidence to
conclude that the financial
statements as a whole are
free from material misstatement.
第二节 确定非无保留意见的类型
Section 2 Determining the Type
of Modification to the Auditor’s
Opinion
第八条
当存在下列情形之一时，注册会计师应当发表保留意见：
（一）在获取充分、适当的审计证据后，注册会计师认为错报单独或汇总起来对财务报表影响重大，但不具有广泛性；
（二）注册会计师无法获取充分、适当的审计证据以作为形成审计意见的基础，但认为未发现的错报（如存在）对财务报表可能产生的影响重大，但不具有广泛性。
Article 8 The CPA
shall express a qualified
opinion when:
(1) The CPA,
having obtained sufficient appropriate
audit evidence, concludes that
misstatements, individually or in
the aggregate, are material, but
not pervasive, to the financial
statements; or
(2) The CPA is
unable to obtain sufficient
appropriate audit evidence on
which to base the opinion,
but the CPA
concludes that the possible
effects on the financial
statements of undetected misstatements,
if any, could be material
but not pervasive.
第九条
在获取充分、适当的审计证据后，如果认为错报单独或汇总起来对财务报表的影响重大且具有广泛性，注册会计师应当发表否定意见。
Article 9 The CPA
shall express an adverse
opinion when the
CPA, having obtained
sufficient appropriate audit evidence,
concludes that misstatements,
individually or in the
aggregate, are both material and
pervasive to the financial
statements.
第十条
如果无法获取充分、适当的审计证据以作为形成审计意见的基础，但认为未发现的错报（如存在）对财务报表可能产生的影响重大且具有广泛性，注册会计师应当发表无法表示意见。
Article 10 The CPA
shall disclaim an opinion
when the CPA
is unable to obtain
sufficient appropriate audit evidence
on which to base the
opinion, and the
CPA concludes that
the possible effects on the
financial statements of undetected
misstatements, if any, could be
both material and
pervasive.
第十一条
在极其特殊的情况下，可能存在多个不确定事项。尽管注册会计师对每个单独的不确定事项获取了充分、适当的审计证据，但由于不确定事项之间可能存在相互影响，以及可能对财务报表产生累积影响，注册会计师不可能对财务报表形成审计意见。在这种情况下，注册会计师应当发表无法表示意见。
Article 11 The CPA
shall disclaim an opinion
when, in extremely rare
circumstances involving multiple
uncertainties, the CPA
concludes that, notwithstanding
having obtained sufficient appropriate
audit evidence regarding each of
the individual uncertainties, it
is not possible to form
an opinion on the financial
statements due to the potential
interaction of the uncertainties
and their possible cumulative
effect on the financial
statements.
第十二条
在承接审计业务后，如果注意到管理层对审计范围施加了限制，且认为这些限制可能导致对财务报表发表保留意见或无法表示意见，注册会计师应当要求管理层消除这些限制。
Article 12 If, after accepting
the engagement, the
CPA becomes aware
that management has imposed a
limitation on the scope of
the audit that the
CPA considers likely
to result in the need to
express a qualified opinion or
to disclaim an opinion on
the financial statements, the
CPA shall request
that management remove the
limitation.
第十三条
如果管理层拒绝消除本准则第十二条提及的限制，除非治理层全部成员参与管理被审计单位，注册会计师应当就此事项与治理层沟通，并确定能否实施替代程序以获取充分、适当的审计证据。
Article 13 If management refuses
to remove the limitation
referred to in Article 12,
the CPA shall
communicate the matter to those
charged with governance, unless
all of those charged with
governance are involved in
managing the entity, and
determine whether it is possible
to perform alternative procedures
to obtain sufficient appropriate
audit evidence.
第十四条
如果无法获取充分、适当的审计证据，注册会计师应当通过下列方式确定其影响：
（一）如果未发现的错报（如存在）可能对财务报表产生的影响重大，但不具有广泛性，注册会计师应当发表保留意见；
（二）如果未发现的错报（如存在）可能对财务报表产生的影响重大且具有广泛性，以至于发表保留意见不足以反映情况的严重性，注册会计师应当在可行时解除业务约定（除非法律法规禁止）；如果在出具审计报告之前解除业务约定被禁止或不可行，应当发表无法表示意见。
Article 14 If the
CPA is unable
to obtain sufficient appropriate
audit evidence, the
CPA shall determine
the implications as follows:
(1) If the CPA
concludes that the possible
effects on the financial
statements of undetected misstatements,
if any, could be material
but not pervasive, the
CPA shall qualify
the opinion; or
(2) If the CPA
concludes that the possible
effects on the financial
statements of undetected misstatements,
if any, could be both
material and pervasive so that
a qualification of the opinion
would be inadequate to
communicate the gravity of the
situation, the CPA
shall withdraw from the
audit, where practicable and
possible under applicable law or
regulation, or, if withdrawal
from the audit before issuing
the auditor’s report is not
practicable or possible, disclaim
an opinion on the financial
statements.
第十五条
如果根据本准则第十四条第（二）项的规定解除业务约定，注册会计师应当在解除业务约定前，与治理层沟通在审计过程中发现的、将会导致发表非无保留意见的所有错报事项。
Article 15 If the
CPA withdraws as
contemplated by Article 14(2),
before withdrawing, the
CPA shall
communicate to those charged
with governance any matters
regarding misstatements identified
during the audit that would
have given rise to a
modification of the opinion.
第十六条
如果认为有必要对财务报表整体发表否定意见或无法表示意见，注册会计师不应在同一审计报告中对按照相同财务报告编制基础编制的单一财务报表或者财务报表特定要素、账户或项目发表无保留意见。在同一审计报告中包含无保留意见，将会与对财务报表整体发表的否定意见或无法表示意见相矛盾。
Article 16 When the
CPA considers it
necessary to express an adverse
opinion or disclaim an opinion
on the financial statements as
a whole, the auditor’s report
shall not also include an
unmodified opinion with respect
to the same financial reporting
framework on a single financial
statement or one or more
specific elements, accounts or
items of a financial statement.
To include such an unmodified
opinion in the same report
in these circumstances would
contradict the auditor’s adverse
opinion or disclaimer of opinion
on the financial statements as
a whole.
第三节 非无保留意见审计报告的格式和内容
Section 3 Form and Content
of the Auditor’s Report When
the Opinion Is Modified
第十七条
如果对财务报表发表非无保留意见，除在审计报告中包含《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》规定的审计报告要素外，注册会计师还应当增加一个段落，说明导致发表非无保留意见的事项。
注册会计师应当直接在审计意见段之前增加该段落，并使用恰当的标题，如“导致保留意见的事项”、“导致否定意见的事项”或“导致无法表示意见的事项”。
Article 17 When the
CPA modifies the
opinion on the financial
statements, the CPA
shall, in addition to the
specific elements required by
CSA 1501, include
a paragraph in the auditor’s
report that provides a
description of the matter giving
rise to the modification.
The CPA shall
place this paragraph immediately
before the opinion paragraph in
the auditor’s report and use
the heading “Basis for Qualified
Opinion,” “Basis for Adverse
Opinion,” or “Basis for
Disclaimer of Opinion,” as
appropriate.
第十八条
如果财务报表中存在与具体金额（包括定量披露）相关的重大错报，注册会计师应当在导致非无保留意见的事项段中说明并量化该错报的财务影响。如果无法量化财务影响，注册会计师应当在导致非无保留意见的事项段中说明这一情况。
Article 18 If there is a
material misstatement of the
financial statements that relates
to specific amounts in the
financial statements (including
quantitative disclosures), the
CPA shall include
in the basis for modification
paragraph a description and
quantification of the financial
effects of the misstatement,
unless impracticable. If it is
not practicable to quantify the
financial effects, the
CPA shall so
state in the basis for
modification paragraph.
第十九条
如果财务报表中存在与叙述性披露相关的重大错报，注册会计师应当在导致非无保留意见的事项段中解释该错报错在何处。
Article 19 If there is a
material misstatement of the
financial statements that relates
to narrative disclosures, the
CPA shall include
in the basis for modification
paragraph an explanation of how
the disclosures are misstated.
第二十条
如果财务报表中存在与应披露而未披露信息相关的重大错报，注册会计师应当：
（一）与治理层讨论未披露信息的情况；
（二）在导致非无保留意见的事项段中描述未披露信息的性质；
（三）如果可行并且已针对未披露信息获取了充分、适当的审计证据，在导致非无保留意见的事项段中包含对未披露信息的披露，除非法律法规禁止。
Article 20 If there is a
material misstatement of the
financial statements that relates
to the non-disclosure of
information required to be
disclosed, the CPA
shall:
(1) Discuss the non-disclosure
with those charged with
governance;
(2) Describe in the basis
for modification paragraph the
nature of the omitted
information; and
(3) Unless prohibited by law
or regulation, include the
omitted disclosures, provided it
is practicable to do so
and the CPA
has obtained sufficient
appropriate audit evidence about
the omitted information.
第二十一条
如果因无法获取充分、适当的审计证据而导致发表非无保留意见，注册会计师应当在导致非无保留意见的事项段中说明无法获取审计证据的原因。
Article 21 If the modification
results from an inability to
obtain sufficient appropriate audit
evidence, the CPA
shall include in the basis
for modification paragraph the
reasons for that inability.
第二十二条
即使发表了否定意见或无法表示意见，注册会计师也应当在导致非无保留意见的事项段中说明注意到的、将导致发表非无保留意见的所有其他事项及其影响。
Article 22 Even if the
CPA has expressed
an adverse opinion or disclaimed
an opinion on the financial
statements, the CPA
shall describe in the
basis for modification paragraph
the reasons for any other
matters of which the
CPA is aware
that would have required a
modification to the opinion, and
the effects thereof.
第二十三条
在发表非无保留意见时，注册会计师应当对审计意见段使用恰当的标题，如“保留意见”、“否定意见”或“无法表示意见”。
Article 23 When the
CPA modifies the
audit opinion, the
CPA shall use
the heading “Qualified Opinion,”
“Adverse Opinion,” or “Disclaimer
of Opinion,” as appropriate, for
the opinion paragraph.
第二十四条
当由于财务报表存在重大错报而发表保留意见时，注册会计师应当根据适用的财务报告编制基础在审计意见段中说明：注册会计师认为，除了导致保留意见的事项段所述事项产生的影响外，财务报表在所有重大方面按照适用的财务报告编制基础编制，并实现公允反映。
当无法获取充分、适当的审计证据而导致发表保留意见时，注册会计师应当在审计意见段中使用“除……可能产生的影响外”等措辞。
Article 24 When the
CPA expresses a
qualified opinion due to a
material misstatement in the
financial statements, the
CPA shall state
in the opinion paragraph that,
in the auditor’s opinion, except
for the effects of the
matter(s) described in the Basis
for Qualified Opinion
paragraph, the
financial statements have been
prepared and present fairly, in
all material respects (or give
a true and fair view) in
accordance with the applicable
financial reporting framework.
When the modification arises from
an inability to obtain
sufficient appropriate audit evidence,
the CPA shall
use the corresponding phrase
“except for the possible effects
of the matter(s) ...” for
the modified opinion.
第二十五条
当发表否定意见时，注册会计师应当根据适用的财务报告编制基础在审计意见段中说明：注册会计师认为，由于导致否定意见的事项段所述事项的重要性，财务报表没有在所有重大方面按照适用的财务报告编制基础编制，未能实现公允反映。
Article 25 When the
CPA expresses an
adverse opinion, the
CPA shall state
in the opinion paragraph that,
in the auditor’s opinion,
because of the significance of
the matter(s) described in the
Basis for Adverse Opinion
paragraph, the financial statements
have not been prepared and
do not present fairly (or
give a true and fair
view) in accordance with the
applicable financial reporting
framework.
第二十六条
当由于无法获取充分、适当的审计证据而发表无法表示意见时，注册会计师应当在审计意见段中说明：由于导致无法表示意见的事项段所述事项的重要性，注册会计师无法获取充分、适当的审计证据以为发表审计意见提供基础，因此，注册会计师不对这些财务报表发表审计意见。
Article 26 When the
CPA disclaims an
opinion due to an inability
to obtain sufficient appropriate
audit evidence, the
CPA shall state
in the opinion paragraph that
because of the significance of
the matter(s) described in the
Basis for Disclaimer of Opinion
paragraph, the CPA
has not been able to
obtain sufficient appropriate audit
evidence to provide a basis
for an audit opinion; and,
accordingly, the CPA
does not express an
opinion on the financial
statements.
第二十七条
当发表保留意见或否定意见时，注册会计师应当修改对注册会计师责任的描述，以说明：注册会计师相信，注册会计师已获取的审计证据是充分、适当的，为发表非无保留意见提供了基础。
Article 27 When the
CPA expresses a
qualified or adverse opinion,
the CPA shall
amend the description of the
CPA’s responsibility
to state that the
CPA believes that
the audit evidence the
CPA has obtained
is sufficient and appropriate to
provide a basis for the
CPA’s modified audit
opinion.
第二十八条
当由于无法获取充分、适当的审计证据而发表无法表示意见时，注册会计师应当修改审计报告的引言段，说明注册会计师接受委托审计财务报表。
注册会计师还应当修改对注册会计师责任和审计范围的描述，并仅能作出如下说明：“我们的责任是在按照中国注册会计师审计准则的规定执行审计工作的基础上对财务报表发表审计意见。但由于导致无法表示意见的事项段中所述的事项，我们无法获取充分、适当的审计证据以为发表审计意见提供基础”。
Article 28 When the
CPA disclaims an
opinion due to an inability
to obtain sufficient appropriate
audit evidence, the
CPA shall amend
the introductory paragraph of
the auditor’s report to state
that the CPA
was engaged to audit the
financial statements.
The CPA shall
also amend the description of
the CPA’s
responsibility and the description
of the scope of the audit
to state only the following:
“Our responsibility is to
express an opinion on the
financial statements based on
conducting the audit in
accordance with China
CPA Standards on Auditing.
Because of the matter(s)
described in the Basis for
Disclaimer of Opinion paragraph,
however, we were not able
to obtain sufficient appropriate
audit evidence to provide a
basis for an audit
opinion.”
第四节 与治理层的沟通
Section 4 Communication with
Those Charged with Governance
第二十九条
当拟在审计报告中发表非无保留意见时，注册会计师应当与治理层沟通导致拟发表非无保留意见的情况，以及拟使用的非无保留意见措辞。
Article 29 When the
CPA expects to
modify the opinion in the
auditor’s report, the
CPA shall
communicate with those charged
with governance the circumstances
that led to the expected
modification and the proposed
wording of the
modification.
第五章 附
则
Chapter V Supplementary
Provisions
第三十条 本准则自2012
年1
月1
日起施行。
Article 30 This
CSA is effective
for audits of financial
statements for periods beginning
on or after January 1,
2012.
这里提供的中英对照审计准则，中文本是财政部2010年颁布的最新文本，英文本是博主参照国际审计与鉴证准则委员会（IAASB）2012年版“Handbook of International
Quality Control, Auditing, Review,
Other Assurance, and Related
Services Pronouncements”等英文资料编辑整理而来，仅供个人作为审计英语学习参考资料，请勿用于任何商业目的。
