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| Guidelines for the Application of Regulatory Rules—Audit No. 1 | | 監管規則適用指引--審計類第1號 |
| (China Securities Regulatory Commission, on March 9, 2021) | | （中國證監會 2021年3月9日） |
| For the purposes of regulating certified public accountants' issuance of appropriate audit opinions on financial statements, and further enhancing the usefulness of audit opinions, the Chinese Institute of Certified Public Accountants has issued the Answers to Questions about the Audit Standards for Chinese Certified Public Accountants No. 16—Non-unqualified Opinions in Audit Reports. In consideration of the characteristics of the securities audit business and the regulatory needs of the capital market, the China Securities Regulatory Commission hereby issues the following rules for the non-standard audit opinions issued by certified public accountants (“CPAs”) on the financial statements of listed companies. These Guidelines may apply, mutatis mutandis to, issuance of non-standard audit opinions by CPAs for other securities service business. | | 為規範注冊會計師對財務報表發表恰當的審計意見，進一步提升審計意見有用性，中國注冊會計師協會發布了《中國注冊會計師審計准則問題解答第16號--審計報告中的非無保留意見》。我會結合證券審計業務特點及資本市場監管需求，就注冊會計師對上市公司財務報表發表非標准審計意見作出以下規範。注冊會計師在其他證券服務業務中發表非標准審計意見可參照本指引。 |
| I. Misstatement and restriction | | 一、錯報與受限 |
| 1. Provisions of the rules | | （一）准則規定 |
| Under the following circumstances, CPAs shall issue non-unqualified opinions on the financial statements: first, conclusions that there is a material misstatement in the financial statements as a whole are reached based on the audit evidence obtained (hereinafter referred to as “misstatement”); second, appropriate audit evidence cannot be obtained and conclusions that there is no material misstatement in the financial statements as a whole cannot be reached (hereinafter referred to as “restriction”). | | 當存在下列情形時，注冊會計師應對財務報表發表非無保留意見：一是根據獲取的審計證據，得出財務報表整體存在重大錯報的結論（以下簡稱“錯報”）；二是無法獲取充分、適當的審計證據，不能得出財務報表整體不存在重大錯報的結論（以下簡稱“受限”）。 |
| 2. Practicing problems | | （二）執業問題 |
| When a CPA issues non-unqualified opinions, usually there are the following problems: | | 注冊會計師發表非無保留意見時，通常存在以下問題： |
| First, replacing “restriction” with “misstatement.” A CPA refuses to identify the overall material misstatement of the financial statements that shall be identified on the grounds of being unable to obtain sufficient and appropriate audit evidence, avoids making appropriate professional judgments, and issues audit opinions of “restriction” type other than “misstatement.” Especially in fields involving professional judgments and accounting estimates, such as consolidation scope, asset impairment (especially goodwill impairment), estimated liabilities, and fund recoverability, among others, there are many circumstances of audit opinions under which “misstatement” is replaced with “restriction.” | | 一是以“受限”代替“錯報”。注冊會計師以無法獲取充分、適當的審計證據為由，對應識別的財務報表整體重大錯報不予識別，規避作出恰當的職業判斷，從而發表“受限”而非“錯報”類型的審計意見。特別是在涉及專業判斷、會計估計的領域，如合並範圍、資產減值（尤其是商譽減值）、預計負債、款項可收回性等，存在較多以“受限”代替“錯報”類型審計意見的情形。 |
| Second, “restriction” is not really restricted. Under the circumstances that a CPA is able to perform further audit procedures and obtain audit evidence, he still issues audit opinions of the “restriction” type on the grounds of being unable to obtain sufficient and appropriate audit evidence, the reason for “restriction” is not tenable. | | 二是“受限”並非真正受限。注冊會計師在能夠執行進一步審計程序、獲取審計證據的情況下，仍以無法獲取充分、適當的審計證據為由，發表“受限”類型的審計意見，其“受限”理由並不成立。 |
| 3. Regulatory requirements | | （三）監管要求 |
| First, CPAs shall, in strict accordance with the accounting standards, auditing standards and regulatory rules, appropriately use professional judgments, and accurately identify and respond to the risk of material misstatement in financial statements, especially fields involving accounting estimates and professional judgments. Where it is found that there are major misstatements in the financial statements as a whole, appropriate audit opinions of the “misstatement” type shall be issued and shall not be replaced for the grounds of “restriction.” | | 一是注冊會計師應當嚴格依據會計准則、審計准則和監管規則，恰當運用職業判斷，對財務報表特別是涉及會計估計、專業判斷的領域，准確識別和應對重大錯報風險。如發現財務報表整體存在重大錯報，應發表恰當的“錯報”類型審計意見，不得以“受限”為由進行替代。 |
| Second, CPAs shall fully identify and evaluate the risk of material misstatement, design and implement appropriate countermeasures, expand the scope of the audit, enhance the substitutability and unpredictability of the audit procedures if necessary, accurately determine whether it is truly “restricted” on this basis, communicate with the management on this matter if it is confirmed that there is “restriction.” When a CPA expresses his inability to express opinions, he still needs to implement and complete the audit work in accordance with the provisions of the auditing standards for the aspects that are not restricted in the scope of audit. | | 二是注冊會計師應充分識別和評估重大錯報風險，並設計和實施恰當的應對措施，必要時擴大審計範圍、增強審計程序的替代性和不可預見性，在此基礎上准確認定是否真正“受限”，如確認存在“受限”應當就此事項與治理層溝通。當注冊會計師發表無法表示意見時，仍需要對審計範圍沒有受到限制的方面按照審計准則的規定執行並完成審計工作。 |
| II. Significance. | | 二、重大性 |
| 1. Provisions of the rules | | （一）准則規定 |
| A CPA shall consider from both quantitative and qualitative respects whether the misstatements that have been found but not corrected and misstatements that are not found due to “restriction” have a significant impact on the financial statements. The quantitative standards are directly related to the overall significance level of the financial statements determined by a CPA, and the qualitative standards are related to whether the nature of the misstatement assessed by the CPA is serious and whether it affects the economic decision-making of users of the financial statements. | | 注冊會計師應當從定量和定性兩個方面考慮已發現未更正和因“受限”未發現的錯報對財務報表產生的影響是否重大。定量標准與注冊會計師確定的財務報表整體重要性水平直接相關，定性標准與注冊會計師評估的錯報性質是否嚴重、是否影響財務報表使用者的經濟決策有關。 |
| 2. Practicing problems | | （二）執業問題 |
| A CPA does not directly correlate the misstatement with the overall significance level of the financial statements. For example, a listed company has been sued for a huge amount of guarantee in violation of regulations, and has been informed that the listed company has lost the first instance during the audit process. The relevant lawyers have issued opinions that the listed company is likely to assume compensation. According to the progress of the event and accounting standards, a listed companies shall accrue estimated liabilities, and the accrued amount will far exceed the overall significance level of the financial statements of the listed company. The listed company did not accrue liabilities on the grounds that final judgment has not been rendered for the aforesaid case and the specific amount of estimated liabilities cannot be accurately determined. The CPA has learned of the aforesaid situation during the audit process and failed to appropriately identify misstatements that clearly exceed the significance level. It is suspected of replacing non-unqualified opinions with unqualified opinions. | | 注冊會計師未將錯報與財務報表整體重要性水平直接相關。例如，某上市公司存在巨額違規擔保已被提起訴訟，且在審計過程中已獲悉上市公司一審敗訴的情況，有關律師作出上市公司很可能需要承擔賠償責任的意見。根據事件進展及會計准則規定，上市公司應當計提預計負債，且計提的金額將遠超上市公司財務報表整體重要性水平。上市公司以上述案件尚未終審判決，無法准確判斷預計負債的具體金額為由沒有計提負債，注冊會計師在審計過程中已獲悉上述情況，對于明顯超出重要性水平的錯報沒有恰當識別，涉嫌以無保留意見代替非無保留意見。 |
| 3. Regulatory requirements | | （三）監管要求 |
| A CPA shall use the significance level to evaluate whether the misstatement is significant. For a misstatement that has been found, if the amount of the misstatement exceeds the overall significance level of the financial statements, it indicates that the misstatement is significant, unless it is deemed insignificant based on specific circumstances (such as certain reclassification misstatements); and if the amount of the misstatement is lower than the overall significance level of the financial statements, the nature of the misstatement and the specific environment in which the misstatement occurs need to be considered. For misstatements that have not been found due to “restriction,” a CPA shall also reasonably estimate the possible misstatements of related matters, and judge whether it affects the economic decision-making of users of financial statements. | | 注冊會計師應當運用重要性水平評價錯報是否重大。對于已發現的錯報，如錯報金額超過財務報表整體重要性水平，表明錯報具有重大性，除非基于特定情況認為不重大（例如某些重分類錯報）；如錯報金額低于財務報表整體重要性水平，需要考慮錯報的性質以及錯報發生的特定環境。對于因“受限”未發現的錯報，注冊會計師也應合理估計相關事項可能存在的錯報，判斷是否影響財務報表使用者的經濟決策。 |
| ．．．．．． | | ．．．．．． |
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