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| Guidelines for Application of Regulatory Rules—Audit No. 1 | | 监管规则适用指引--审计类第1号 |
| (China Securities Regulatory Commission, on March 9, 2021) | | （中国证监会 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 on 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 the issuance of non-standard audit opinions by CPAs in other securities services. | | 为规范注册会计师对财务报表发表恰当的审计意见，进一步提升审计意见有用性，中国注册会计师协会发布了《中国注册会计师审计准则问题解答第16号--审计报告中的非无保留意见》。我会结合证券审计业务特点及资本市场监管需求，就注册会计师对上市公司财务报表发表非标准审计意见作出以下规范。注册会计师在其他证券服务业务中发表非标准审计意见可参照本指引。 |
| I. Misstatement and restriction | | 一、错报与受限 |
| 1. Provisions of the rules | | （一）准则规定 |
| 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”). | | 当存在下列情形时，注册会计师应对财务报表发表非无保留意见：一是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（以下简称“错报”）；二是无法获取充分、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（以下简称“受限”）。 |
| 2. Practicing problems | | （二）执业问题 |
| When a CPA issues non-unqualified opinions, usually there are the following problems: | | 注册会计师发表非无保留意见时，通常存在以下问题： |
| 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“错报”。注册会计师以无法获取充分、适当的审计证据为由，对应识别的财务报表整体重大错报不予识别，规避作出恰当的职业判断，从而发表“受限”而非“错报”类型的审计意见。特别是在涉及专业判断、会计估计的领域，如合并范围、资产减值（尤其是商誉减值）、预计负债、款项可收回性等，存在较多以“受限”代替“错报”类型审计意见的情形。 |
| 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”并非真正受限。注册会计师在能够执行进一步审计程序、获取审计证据的情况下，仍以无法获取充分、适当的审计证据为由，发表“受限”类型的审计意见，其“受限”理由并不成立。 |
| 3. Regulatory requirements | | （三）监管要求 |
| 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.” | | 一是注册会计师应当严格依据会计准则、审计准则和监管规则，恰当运用职业判断，对财务报表特别是涉及会计估计、专业判断的领域，准确识别和应对重大错报风险。如发现财务报表整体存在重大错报，应发表恰当的“错报”类型审计意见，不得以“受限”为由进行替代。 |
| 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. | | 二是注册会计师应充分识别和评估重大错报风险，并设计和实施恰当的应对措施，必要时扩大审计范围、增强审计程序的替代性和不可预见性，在此基础上准确认定是否真正“受限”，如确认存在“受限”应当就此事项与治理层沟通。当注册会计师发表无法表示意见时，仍需要对审计范围没有受到限制的方面按照审计准则的规定执行并完成审计工作。 |
| II. Significance. | | 二、重大性 |
| 1. Provisions of the rules | | （一）准则规定 |
| 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. | | 注册会计师应当从定量和定性两个方面考虑已发现未更正和因“受限”未发现的错报对财务报表产生的影响是否重大。定量标准与注册会计师确定的财务报表整体重要性水平直接相关，定性标准与注册会计师评估的错报性质是否严重、是否影响财务报表使用者的经济决策有关。 |
| 2. Practicing problems | | （二）执业问题 |
| 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. | | 注册会计师未将错报与财务报表整体重要性水平直接相关。例如，某上市公司存在巨额违规担保已被提起诉讼，且在审计过程中已获悉上市公司一审败诉的情况，有关律师作出上市公司很可能需要承担赔偿责任的意见。根据事件进展及会计准则规定，上市公司应当计提预计负债，且计提的金额将远超上市公司财务报表整体重要性水平。上市公司以上述案件尚未终审判决，无法准确判断预计负债的具体金额为由没有计提负债，注册会计师在审计过程中已获悉上述情况，对于明显超出重要性水平的错报没有恰当识别，涉嫌以无保留意见代替非无保留意见。 |
| 3. Regulatory requirements | | （三）监管要求 |
| 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. | | 注册会计师应当运用重要性水平评价错报是否重大。对于已发现的错报，如错报金额超过财务报表整体重要性水平，表明错报具有重大性，除非基于特定情况认为不重大（例如某些重分类错报）；如错报金额低于财务报表整体重要性水平，需要考虑错报的性质以及错报发生的特定环境。对于因“受限”未发现的错报，注册会计师也应合理估计相关事项可能存在的错报，判断是否影响财务报表使用者的经济决策。 |
| ．．．．．． | | ．．．．．． |
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