中国注册会计师审计准则第1401号——对集团财务报表审计的特殊考虑（2010年11月1日修订）
CHINA CPA STANDARD ON AUDITING 1401 - SPECIAL CONSIDERATIONS—AUDITS OF GROUP FINANCIAL STATEMENTS (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执行集团审计时的特殊考虑，特别是涉及组成部分注册会计师的特殊考虑，制定本准则。
Article 1 This China CPA Standard on Auditing (CSA) deals with special considerations that apply to group audits, in particular those that involve component CPAs.
第二条 本准则规范集团审计的特定方面，其他审计准则同样适用于集团审计。
Article 2 This CSA deals with specific aspects of group audits. Other CSAs also apply to group audits.
第三条 在执行非集团审计时，如果利用其他注册会计师的工作（如委托其他注册会计师对存放在偏远地点的存货实施监盘或对存放在偏远地点的固定资产实施检查），注册会计师可以根据具体情况遵守本准则的相关规定。
Article 3 An CPA may find this CSA, adapted as necessary in the circumstances, useful when that CPA involves other CPAs in the audit of financial statements that are not group financial statements. For example, an CPA may involve another CPA to observe the inventory count or inspect physical fixed assets at a remote location.
第四条 因法律法规要求或其他原因，组成部分注册会计师可能需要对组成部分财务报表发表审计意见。集团项目组可以决定利用组成部分注册会计师对组成部分财务报表发表审计意见所依据的审计证据，作为集团审计的审计证据，但仍需要遵守本准则的规定。
Article 4 A component CPA may be required by statute, regulation or for another reason, to express an audit opinion on the financial statements of a component. The group engagement team may decide to use the audit evidence on which the audit opinion on the financial statements of the component is based to provide audit evidence for the group audit, but the requirements of this CSA nevertheless apply.
第五条 按照《中国注册会计师审计准则第1121号——对财务报表审计实施的质量控制》的规定，集团项目合伙人应当确信执行集团审计业务的人员（包括组成部分注册会计师）从整体上具备适当的胜任能力和必要素质。
集团项目合伙人还需要对指导、监督和执行集团审计业务承担责任。
Article 5 In accordance with CSA 1121, the group engagement partner is required to be satisfied that those performing the group audit engagement, including component CPAs, collectively have the appropriate competence and capabilities.
The group engagement partner is also responsible for the direction, supervision and performance of the group audit engagement.
第六条 无论是集团项目组还是组成部分注册会计师对组成部分财务信息执行相关工作，集团项目合伙人都需要遵守《中国注册会计师审计准则第1121号——对财务报表审计实施的质量控制》的相关规定。
当组成部分注册会计师对组成部分财务信息执行相关工作时，本准则有助于集团项目合伙人满足《中国注册会计师审计准则第1121号——对财务报表审计实施的质量控制》的要求。
Article 6 The group engagement partner applies the requirements of CSA 1121 regardless of whether the group engagement team or a component CPA performs the work on the financial information of a component.
This CSA assists the group engagement partner to meet the requirements of CSA 1121 where component CPAs perform work on the financial information of components.
第七条 审计风险取决于重大错报风险和检查风险。在集团审计中，审计风险包括组成部分注册会计师可能没有发现组成部分财务信息存在的错报（该错报导致集团财务报表发生重大错报）的风险，以及集团项目组可能没有发现该错报的风险。
本准则规定了在组成部分注册会计师对组成部分财务信息实施风险评估程序和进一步审计程序时，集团项目组在确定参与组成部分注册会计师工作的性质、时间安排和范围时需要考虑的事项。集团项目组参与组成部分注册会计师工作的目的是为了获取充分、适当的审计证据，以作为形成集团财务报表审计意见的基础。
Article 7 Audit risk is a function of the risk of material misstatement of the financial statements and the risk that the CPA will not detect such misstatements. In a group audit, this includes the risk that the component CPA may not detect a misstatement in the financial information of the component that could cause a material misstatement of the group financial statements, and the risk that the group engagement team may not detect this misstatement.
This CSA explains the matters that the group engagement team considers when determining the nature, timing and extent of its involvement in the risk assessment procedures and further audit procedures performed by the component CPAs on the financial information of the components. The purpose of this involvement is to obtain sufficient appropriate audit evidence on which to base the audit opinion on the group financial statements.
第二章 定 义
Chapter II Definitions
第八条 集团，是指由所有组成部分构成的整体，并且所有组成部分的财务信息包括在集团财务报表中。集团至少拥有一个以上的组成部分。
Article 8 Group – All the components whose financial information is included in the group financial statements. A group always has more than one component.
第九条 集团财务报表，是指包括一个以上组成部分财务信息的财务报表。集团财务报表也指没有母公司但处在同一控制下的各组成部分编制的财务信息所汇总生成的财务报表。
Article 9 Group financial statements – Financial statements that include the financial information of more than one component. The term “group financial statements” also refers to combined financial statements aggregating the financial information prepared by components that have no parent but are under common control.
第十条 本准则所称适用的财务报告编制基础，是指适用于集团财务报表的财务报告编制基础。
Article 10 Reference to “the applicable financial reporting framework” means the financial reporting framework that applies to the group financial statements.
第十一条 集团管理层，是指负责编制集团财务报表的管理层。
Article 11 Group management – Management responsible for the preparation of the group financial statements.
第十二条 集团层面控制，是指集团管理层设计、执行和维护的与集团财务报告相关的控制。
Article 12 Group-wide controls – Controls designed, implemented and maintained by group management over group financial reporting.
第十三条 集团审计，是指对集团财务报表进行的审计。
Article 13 Group audit – The audit of group financial statements.
第十四条 集团审计意见，是指对集团财务报表发表的审计意见。
Article 14 Group audit opinion – The audit opinion on the group financial statements.
第十五条 集团项目合伙人，是指会计师事务所中负责某项集团审计业务及其执行，并代表会计师事务所在对集团财务报表出具的审计报告上签字的合伙人。如果集团项目合伙人以外的其他注册会计师在对集团财务报表出具的审计报告上签字，本准则对集团项目合伙人的规定也适用于该签字注册会计师。
如果联合注册会计师执行集团审计，联合项目合伙人及其项目组整体上构成集团项目合伙人和集团项目组。但是，本准则并不规范联合注册会计师之间的关系，或参与联合审计的一方注册会计师执行的工作与另一方注册会计师执行的工作之间的关系。
Article 15 Group engagement partner – The partner or other person in the firm who is responsible for the group audit engagement and its performance, and for the CPA’s report on the group financial statements that is issued on behalf of the firm.
Where joint CPAs conduct the group audit, the joint engagement partners and their engagement teams collectively constitute the group engagement partner and the group engagement team. This CSA does not, however, deal with the relationship between joint CPAs or the work that one joint CPA performs in relation to the work of the other joint CPA.
第十六条 集团项目组，是指参与集团审计的，包括集团项目合伙人在内的所有合伙人和员工。集团项目组负责制定集团总体审计策略，与组成部分注册会计师沟通，针对合并过程执行相关工作，并评价根据审计证据得出的结论，作为形成集团财务报表审计意见的基础。
Article 16 Group engagement team – Partners, including the group engagement partner, and staff who establish the overall group audit strategy, communicate with component CPAs, perform work on the consolidation process, and evaluate the conclusions drawn from the audit evidence as the basis for forming an opinion on the group financial statements.
第十七条 组成部分，是指某一实体或某项业务活动，其财务信息由集团或组成部分管理层编制并应包括在集团财务报表中。
Article 17 Component – An entity or business activity for which group or component management prepares financial information that should be included in the group financial statements.
第十八条 重要组成部分，是指集团项目组识别出的具有下列特征之一的组成部分：
（一）单个组成部分对集团具有财务重大性；
（二）由于单个组成部分的特定性质或情况，可能存在导致集团财务报表发生重大错报的特别风险。
Article 18 Significant component – A component identified by the group engagement team (1) that is of individual financial significance to the group, or (2) that, due to its specific nature or circumstances, is likely to include significant risks of material misstatement of the group financial statements.
第十九条 组成部分管理层，是指负责编制组成部分财务信息的管理层。
Article 19 Component management – Management responsible for the preparation of the financial information of a component.
第二十条 组成部分注册会计师，是指基于集团审计目的，按照集团项目组的要求，对组成部分财务信息执行相关工作的注册会计师。
Article 20 Component CPA – An CPA who, at the request of the group engagement team, performs work on financial information related to a component for the group audit.
第二十一条 组成部分重要性，是指集团项目组为组成部分确定的重要性。
Article 21 Component materiality – The materiality for a component determined by the group engagement team.
第二十二条 合并过程，是指：
（一）通过合并、比例合并、权益法或成本法，在集团财务报表中对组成部分财务信息进行确认、计量、列报与披露；
（二）对没有母公司但处在同一控制下的各组成部分编制的财务信息进行汇总。
Article 22 Reference to “the consolidation process” includes:
(1) The recognition, measurement, presentation, and disclosure of the financial information of the components in the group financial statements by way of consolidation, proportionate consolidation, or the equity or cost methods of accounting; and
(2) The aggregation in combined financial statements of the financial information of components that have no parent but are under common control.
第三章 目 标
Chapter III Objectives
第二十三条 注册会计师的目标是：
（一）确定是否担任集团审计的注册会计师；
（二）如果担任集团审计的注册会计师，就组成部分注册会计师对组成部分财务信息执行工作的范围、时间安排和发现的问题，与组成部分注册会计师进行清晰的沟通；针对组成部分财务信息和合并过程，获取充分、适当的审计证据，以对集团财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表审计意见。
Article 23 The objectives of the CPA are:
(1) To determine whether to act as the auditor of the group financial statements; and
(2) If acting as the auditor of the group financial statements:
(i) To communicate clearly with component CPAs about the scope and timing of their work on financial information related to components and their findings; and
(ii) To obtain sufficient appropriate audit evidence regarding the financial information of the components and the consolidation process to express an opinion on whether the group financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework.
第四章 要 求
Chapter IV Requirements
第一节 责 任
Section 1 Responsibility
第二十四条 集团项目合伙人应当按照职业准则和适用的法律法规的规定，负责指导、监督和执行集团审计业务，并确定出具的审计报告是否适合具体情况。注册会计师对集团财务报表出具的审计报告不应提及组成部分注册会计师，除非法律法规另有规定。如果法律法规要求在审计报告中提及组成部分注册会计师，审计报告应当指明，这种提及并不减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担的责任。
Article 24 The group engagement partner is responsible for the direction, supervision and performance of the group audit engagement in compliance with professional standards and applicable legal and regulatory requirements, and determines whether the auditor’s report that is issued is appropriate in the circumstances. As a result, the auditor’s report on the group financial statements shall not refer to a component CPA, unless required by law or regulation to include such reference. If such reference is required by law or regulation, the auditor’s report shall indicate that the reference does not diminish the group engagement partner’s or the group engagement partner’s firm’s responsibility for the group audit opinion.
第二节 集团审计业务的承接与保持
Section 2 Acceptance and Continuance
第二十五条 在具体运用《中国注册会计师审计准则第1121号——对财务报表审计实施的质量控制》时，集团项目合伙人应当确定是否能够合理预期获取与合并过程和组成部分财务信息相关的充分、适当的审计证据，以作为形成集团审计意见的基础。因此，集团项目组应当了解集团及其环境、集团组成部分及其环境，以足以识别可能的重要组成部分。如果组成部分注册会计师对重要组成部分财务信息执行相关工作，集团项目合伙人应当评价集团项目组参与组成部分注册会计师工作的程度是否足以获取充分、适当的审计证据。
Article 25 In applying CSA 1121, the group engagement partner shall determine whether sufficient appropriate audit evidence can reasonably be expected to be obtained in relation to the consolidation process and the financial information of the components on which to base the group audit opinion. For this purpose, the group engagement team shall obtain an understanding of the group, its components, and their environments that is sufficient to identify components that are likely to be significant components. Where component CPAs will perform work on the financial information of such components, the group engagement partner shall evaluate whether the group engagement team will be able to be involved in the work of those component CPAs to the extent necessary to obtain sufficient appropriate audit evidence.
第二十六条 如果集团项目合伙人认为由于集团管理层施加的限制，使集团项目组不能获取充分、适当的审计证据，由此产生的影响可能导致对集团财务报表发表无法表示意见，集团项目合伙人应当视具体情况采取下列措施：
（一）如果是新业务，拒绝接受业务委托，如果是连续审计业务，在法律法规允许的情况下，解除业务约定；
（二）如果法律法规禁止注册会计师拒绝接受业务委托，或者注册会计师不能解除业务约定，在可能的范围内对集团财务报表实施审计，并对集团财务报表发表无法表示意见。
Article 26 If the group engagement partner concludes that it will not be possible for the group engagement team to obtain sufficient appropriate audit evidence due to restrictions imposed by group management, and the possible effect of this inability will result in a disclaimer of opinion on the group financial statements, the group engagement partner shall either:
(1) in the case of a new engagement, not accept the engagement, or, in the case of a continuing engagement, withdraw from the engagement, where withdrawal is possible under applicable law or regulation; or
(2) where law or regulation prohibits a CPA from declining an engagement or where withdrawal from an engagement is not otherwise possible, having performed the audit of the group financial statements to the extent possible, disclaim an opinion on the group financial statements.
第二十七条 集团项目合伙人应当按照《中国注册会计师审计准则第1111号——就审计业务约定条款达成一致意见》的规定，就集团审计业务约定条款与管理层或治理层（如适用）达成一致意见。
Article 27 The group engagement partner shall agree on the terms of the group audit engagement with management and, where applicable, those charged with governance in accordance with CSA 1111.
第三节 总体审计策略和具体审计计划
Section 3 Overall Audit Strategy and Audit Plan
第二十八条 集团项目组应当按照《中国注册会计师审计准则第1201号——计划审计工作》的规定，制定集团总体审计策略和具体审计计划。
Article 28 The group engagement team shall establish an overall group audit strategy and shall develop a group audit plan in accordance with CSA 1201.
第二十九条 集团项目合伙人应当复核集团总体审计策略和具体审计计划。
Article 29 The group engagement partner shall review the overall group audit strategy and group audit plan.
第四节 了解集团及其环境、集团组成部分及其环境
Section 4 Understanding the Group, Its Components, and Their Environments
第三十条 注册会计师应当通过了解被审计单位及其环境，识别和评估财务报表重大错报风险。
集团项目组应当：
（一）在业务承接或保持阶段获取信息的基础上，进一步了解集团及其环境、集团组成部分及其环境，包括集团层面控制；
（二）了解合并过程，包括集团管理层向组成部分下达的指令。
Article 30 The CPA is required to identify and assess the risks of material misstatement through obtaining an understanding of the entity and its environment.
The group engagement team shall:
(1) Enhance its understanding of the group, its components, and their environments, including group-wide controls, obtained during the acceptance or continuance stage; and
(2) Obtain an understanding of the consolidation process, including the instructions issued by group management to components.
第三十一条 集团项目组应当对集团及其环境、集团组成部分及其环境获取充分的了解，以足以：
（一）确认或修正最初识别的重要组成部分；
（二）评估由于舞弊或错误导致集团财务报表发生重大错报的风险。
Article 31 The group engagement team shall obtain an understanding that is sufficient to:
(1) Confirm or revise its initial identification of components that are likely to be significant; and
(2) Assess the risks of material misstatement of the group financial statements, whether due to fraud or error.
第五节 了解组成部分注册会计师
Section 5 Understanding the Component CPA
第三十二条 如果计划要求组成部分注册会计师执行组成部分财务信息的相关工作，集团项目组应当了解下列事项：
（一）组成部分注册会计师是否了解并将遵守与集团审计相关的职业道德要求，特别是独立性要求；
（二）组成部分注册会计师是否具备专业胜任能力；
（三）集团项目组参与组成部分注册会计师工作的程度是否足以获取充分、适当的审计证据；
（四）组成部分注册会计师是否处于积极的监管环境中。
Article 32 If the group engagement team plans to request a component CPA to perform work on the financial information of a component, the group engagement team shall obtain an understanding of the following:
(1) Whether the component CPA understands and will comply with the ethical requirements that are relevant to the group audit and, in particular, is independent.
(2) The component CPA’s professional competence.
(3) Whether the group engagement team will be able to be involved in the work of the component CPA to the extent necessary to obtain sufficient appropriate audit evidence.
(4) Whether the component CPA operates in a regulatory environment that actively oversees CPAs.
第三十三条 如果组成部分注册会计师不符合与集团审计相关的独立性要求，或集团项目组对本准则第三十二条第（一）项至第（三）项所列事项存有重大疑虑，集团项目组应当就组成部分财务信息获取充分、适当的审计证据，而不应要求组成部分注册会计师对组成部分财务信息执行相关工作。
Article 33 If a component CPA does not meet the independence requirements that are relevant to the group audit, or the group engagement team has serious concerns about the other matters listed in Article 32(1)–(3), the group engagement team shall obtain sufficient appropriate audit evidence relating to the financial information of the component without requesting that component CPA to perform work on the financial information of that component.
第六节 重要性
Section 6 Materiality
第三十四条 集团项目组应当确定与重要性相关的下列事项：
（一）在制定集团总体审计策略时，确定集团财务报表整体的重要性。
（二）根据集团的特定情况，如果存在特定类别的交易、账户余额或披露，其发生的错报金额低于集团财务报表整体的重要性，但合理预期将影响财务报表使用者依据集团财务报表作出的经济决策，则确定适用于这些交易、账户余额或披露的一个或多个重要性水平。
（三）如果组成部分注册会计师对组成部分财务信息实施审计或审阅，基于集团审计目的，为这些组成部分确定组成部分重要性。为将未更正和未发现错报的汇总数超过集团财务报表整体的重要性的可能性降至适当的低水平，组成部分重要性应当低于集团财务报表整体的重要性。
（四）设定临界值，不能将超过该临界值的错报视为对集团财务报表明显微小的错报。
Article 34 The group engagement team shall determine the following:
(1) Materiality for the group financial statements as a whole when establishing the overall group audit strategy.
(2) If, in the specific circumstances of the group, there are particular classes of transactions, account balances or disclosures in the group financial statements for which misstatements of lesser amounts than materiality for the group financial statements as a whole could reasonably be expected to influence the economic decisions of users taken on the basis of the group financial statements, the materiality level or levels to be applied to those particular classes of transactions, account balances or disclosures.
(3) Component materiality for those components where component CPAs will perform an audit or a review for purposes of the group audit. To reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements in the group financial statements exceeds materiality for the group financial statements as a whole, component materiality shall be lower than materiality for the group financial statements as a whole.
(4) The threshold above which misstatements cannot be regarded as clearly trivial to the group financial statements.
第三十五条 如果基于集团审计目的，由组成部分注册会计师对组成部分财务信息执行审计工作，集团项目组应当评价在组成部分层面确定的实际执行的重要性的适当性。
Article 35 Where component CPAs will perform an audit for purposes of the group audit, the group engagement team shall evaluate the appropriateness of performance materiality determined at the component level.
第三十六条 如果因法律法规或其他原因要求对组成部分进行审计，并且集团项目组决定利用该审计为集团审计提供审计证据，集团项目组应当确定下列方面是否符合本准则的规定：
（一）组成部分财务报表整体的重要性；
（二）组成部分层面实际执行的重要性。
Article 36 If a component is subject to audit by statute, regulation or other reason, and the group engagement team decides to use that audit to provide audit evidence for the group audit, the group engagement team shall determine whether (1) materiality for the component financial statements as a whole, and (2) performance materiality at the component level meet the requirements of this SA.
第七节 针对评估的风险采取的应对措施
Section 7 Responding to Assessed Risks
第三十七条 注册会计师应当针对评估的财务报表重大错报风险设计和实施恰当的应对措施。
对于组成部分财务信息，集团项目组应当确定由其亲自执行或由组成部分注册会计师代为执行的相关工作的类型。集团项目组还应当确定参与组成部分注册会计师工作的性质、时间安排和范围。
Article 37 The CPA is required to design and implement appropriate responses to address the assessed risks of material misstatement of the financial statements.
The group engagement team shall determine the type of work to be performed by the group engagement team, or the component CPAs on its behalf, on the financial information of the components. The group engagement team shall also determine the nature, timing and extent of its involvement in the work of the component CPAs.
第三十八条 在确定对合并过程或组成部分财务信息拟执行的工作的性质、时间安排和范围时，如果预期集团层面控制运行有效，或者仅实施实质性程序不能提供认定层次的充分、适当的审计证据，集团项目组应当测试或要求组成部分注册会计师测试这些控制运行的有效性。
Article 38 If the nature, timing and extent of the work to be performed on the consolidation process or the financial information of the components are based on an expectation that group-wide controls are operating effectively, or if substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level, the group engagement team shall test, or request a component CPA to test, the operating effectiveness of those controls.
第三十九条 就集团而言，对于具有财务重大性的单个组成部分，集团项目组或代表集团项目组的组成部分注册会计师应当运用该组成部分的重要性，对组成部分财务信息实施审计。
Article 39 For a component that is significant due to its individual financial significance to the group, the group engagement team, or a component CPA on its behalf, shall perform an audit of the financial information of the component using component materiality.
第四十条 对由于其特定性质或情况，可能存在导致集团财务报表发生重大错报的特别风险的重要组成部分，集团项目组或代表集团项目组的组成部分注册会计师应当执行下列一项或多项工作：
（一）使用组成部分重要性对组成部分财务信息实施审计；
（二）针对与可能导致集团财务报表发生重大错报的特别风险相关的一个或多个账户余额、一类或多类交易或披露事项实施审计；
（三）针对可能导致集团财务报表发生重大错报的特别风险实施特定的审计程序。
Article 40 For a component that is significant because it is likely to include significant risks of material misstatement of the group financial statements due to its specific nature or circumstances, the group engagement team, or a component CPA on its behalf, shall perform one or more of the following:
(1) An audit of the financial information of the component using component materiality.
(2) An audit of one or more account balances, classes of transactions or disclosures relating to the likely significant risks of material misstatement of the group financial statements.
(3) Specified audit procedures relating to the likely significant risks of material misstatement of the group financial statements.
第四十一条 对于不重要的组成部分，集团项目组应当在集团层面实施分析程序。
Article 41 For components that are not significant components, the group engagement team shall perform analytical procedures at group level.
第四十二条 如果集团项目组认为执行下列工作不能获取形成集团审计意见所依据的充分、适当的审计证据，应当采取本条第二款规定的措施：
（一）对重要组成部分财务信息执行的工作；
（二）对集团层面控制和合并过程执行的工作；
（三）在集团层面实施的分析程序。
集团项目组应当选择某些不重要的组成部分，并对已选择的组成部分财务信息亲自执行或由代表集团项目组的组成部分注册会计师执行下列一项或多项工作：
（一）使用组成部分重要性对组成部分财务信息实施审计；
（二）对一个或多个账户余额、一类或多类交易或披露实施审计；
（三）使用组成部分重要性对组成部分财务信息实施审阅；
（四）实施特定程序。
集团项目组应当在一段时间之后更换所选择的组成部分。
Article 42 If the group engagement team does not consider that sufficient appropriate audit evidence on which to base the group audit opinion will be obtained from:
(1) the work performed on the financial information of significant components;
(2) the work performed on group-wide controls and the consolidation process; and
(3) the analytical procedures performed at group level,
Then the group engagement team shall select components that are not significant components and shall perform, or request a component CPA to perform, one or more of the following on the financial information of the individual components selected:
(1) An audit of the financial information of the component using component materiality.
(2) An audit of one or more account balances, classes of transactions or disclosures.
(3) A review of the financial information of the component using component materiality.
(4) Specified procedures.
The group engagement team shall vary the selection of components over a period of time.
第四十三条 如果组成部分注册会计师对重要组成部分财务信息执行审计，集团项目组应当参与组成部分注册会计师实施的风险评估程序，以识别导致集团财务报表发生重大错报的特别风险。集团项目组参与的性质、时间安排和范围受其对组成部分注册会计师所了解情况的影响，但至少应当包括：
（一）与组成部分注册会计师或组成部分管理层讨论对集团而言重要的组成部分业务活动；
（二）与组成部分注册会计师讨论由于舞弊或错误导致组成部分财务信息发生重大错报的可能性；
（三）复核组成部分注册会计师对识别出的导致集团财务报表发生重大错报的特别风险形成的审计工作底稿。审计工作底稿可以采用备忘录的形式，反映组成部分注册会计师针对识别出的特别风险得出的结论。
Article 43 If a component CPA performs an audit of the financial information of a significant component, the group engagement team shall be involved in the component CPA’s risk assessment to identify significant risks of material misstatement of the group financial statements. The nature, timing and extent of this involvement are affected by the group engagement team’s understanding of the component CPA, but at a minimum shall include:
(1) Discussing with the component CPA or component management those of the component’s business activities that are significant to the group;
(2) Discussing with the component CPA the susceptibility of the component to material misstatement of the financial information due to fraud or error; and
(3) Reviewing the component CPA’s documentation of identified significant risks of material misstatement of the group financial statements. Such documentation may take the form of a memorandum that reflects the component CPA’s conclusion with regard to the identified significant risks.
第四十四条 如果在由组成部分注册会计师执行相关工作的组成部分内，识别出导致集团财务报表发生重大错报的特别风险，集团项目组应当评价针对识别出的特别风险拟实施的进一步审计程序的恰当性。根据对组成部分注册会计师的了解，集团项目组应当确定是否有必要参与进一步审计程序。
Article 44 If significant risks of material misstatement of the group financial statements have been identified in a component on which a component CPA performs the work, the group engagement team shall evaluate the appropriateness of the further audit procedures to be performed to respond to the identified significant risks of material misstatement of the group financial statements. Based on its understanding of the component CPA, the group engagement team shall determine whether it is necessary to be involved in the further audit procedures.
第八节 合并过程
Section 8 Consolidation Process
第四十五条 根据本准则第三十条的规定，集团项目组应当了解集团层面的控制和合并过程，包括集团管理层向组成部分下达的指令。
根据本准则第三十八条的规定，如果对合并过程执行工作的性质、时间安排和范围基于预期集团层面控制有效运行，或者仅实施实质性程序不能提供认定层次的充分、适当的审计证据，集团项目组应当亲自测试或要求组成部分注册会计师代为测试集团层面控制运行的有效性。
Article 45 In accordance with Article 30, the group engagement team obtains an understanding of group-wide controls and the consolidation process, including the instructions issued by group management to components.
In accordance with Article 38, the group engagement team, or component CPA at the request of the group engagement team, tests the operating effectiveness of group-wide controls if the nature, timing and extent of the work to be performed on the consolidation process are based on an expectation that group-wide controls are operating effectively, or if substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level.
第四十六条 集团项目组应当针对合并过程设计和实施进一步审计程序，以应对评估的、由合并过程导致的集团财务报表发生重大错报的风险。设计和实施的进一步审计程序应当包括评价所有组成部分是否均已包括在集团财务报表中。
Article 46 The group engagement team shall design and perform further audit procedures on the consolidation process to respond to the assessed risks of material misstatement of the group financial statements arising from the consolidation process. This shall include evaluating whether all components have been included in the group financial statements.
第四十七条 集团项目组应当评价合并调整和重分类事项的适当性、完整性和准确性，并评价是否存在舞弊风险因素或可能存在管理层偏向的迹象。
Article 47 The group engagement team shall evaluate the appropriateness, completeness and accuracy of consolidation adjustments and reclassifications, and shall evaluate whether any fraud risk factors or indicators of possible management bias exist.
第四十八条 如果组成部分财务信息没有按照集团财务报表采用的会计政策编制，集团项目组应当评价组成部分财务信息是否已得到适当调整，以满足编制和列报集团财务报表的要求。
Article 48 If the financial information of a component has not been prepared in accordance with the same accounting policies applied to the group financial statements, the group engagement team shall evaluate whether the financial information of that component has been appropriately adjusted for purposes of preparing and presenting the group financial statements.
第四十九条 集团项目组应当确定，组成部分注册会计师按照本准则第五十四条的规定进行的沟通中提及的财务信息是否就是包括在集团财务报表中的财务信息。
Article 49 The group engagement team shall determine whether the financial information identified in the component CPA’s communication as required in Article 54 is the financial information that is incorporated in the group financial statements.
第五十条 如果集团财务报表包括的组成部分财务报表的报告期末不同于集团财务报表，集团项目组应当评价是否已按照适用的财务报告编制基础对这些财务报表作出恰当调整。
Article 50 If the group financial statements include the financial statements of a component with a financial reporting period-end that differs from that of the group, the group engagement team shall evaluate whether appropriate adjustments have been made to those financial statements in accordance with the applicable financial reporting framework.
第九节 期后事项
Section 9 Subsequent Events
第五十一条 如果集团项目组或组成部分注册会计师对组成部分财务信息实施审计，集团项目组或组成部分注册会计师应当实施审计程序，以识别组成部分自组成部分财务信息日至对集团财务报表出具审计报告日之间发生的、可能需要在集团财务报表中调整或披露的事项。
Article 51 Where the group engagement team or component CPAs perform audits on the financial information of components, the group engagement team or the component CPAs shall perform procedures designed to identify events at those components that occur between the dates of the financial information of the components and the date of the auditor’s report on the group financial statements, and that may require adjustment to or disclosure in the group financial statements.
第五十二条 如果组成部分注册会计师执行组成部分财务信息审计以外的工作，集团项目组应当要求组成部分注册会计师告知其注意到的、可能需要在集团财务报表中调整或披露的期后事项。
Article 52 Where component CPAs perform work other than audits of the financial information of components, the group engagement team shall request the component CPAs to notify the group engagement team if they become aware of subsequent events that may require an adjustment to or disclosure in the group financial statements.
第十节 与组成部分注册会计师的沟通
Section 10 Communication with the Component CPA
第五十三条 集团项目组应当及时向组成部分注册会计师通报工作要求。通报的内容应当明确组成部分注册会计师应执行的工作和集团项目组对其工作的利用，以及组成部分注册会计师与集团项目组沟通的形式和内容。
通报的内容还应当包括：
（一）在组成部分注册会计师知悉集团项目组将利用其工作的前提下，要求组成部分注册会计师确认其将配合集团项目组的工作。
（二）与集团审计相关的职业道德要求，特别是独立性要求。
（三）在对组成部分财务信息实施审计或审阅的情况下，组成部分的重要性和针对特定类别的交易、账户余额或披露采用的一个或多个重要性水平（如适用）以及临界值，超过临界值的错报不能视为对集团财务报表明显微小的错报。
（四）识别出的与组成部分注册会计师工作相关的、由于舞弊或错误导致集团财务报表发生重大错报的特别风险。集团项目组应当要求组成部分注册会计师及时沟通所有识别出的、在组成部分内的其他由于舞弊或错误可能导致集团财务报表发生重大错报的特别风险，以及组成部分注册会计师针对这些特别风险采取的应对措施。
（五）集团管理层编制的关联方清单和集团项目组知悉的任何其他关联方。集团项目组应当要求组成部分注册会计师及时沟通集团管理层或集团项目组以前未识别出的关联方。集团项目组应当确定是否需要将新识别的关联方告知其他组成部分注册会计师。
Article 53 The group engagement team shall communicate its requirements to the component CPA on a timely basis. This communication shall set out the work to be performed, the use to be made of that work, and the form and content of the component CPA’s communication with the group engagement team.
This communication shall also include the following:
(1) A request that the component CPA, knowing the context in which the group engagement team will use the work of the component CPA, confirms that the component CPA will cooperate with the group engagement team.
(2) The ethical requirements that are relevant to the group audit and, in particular, the independence requirements.
(3) In the case of an audit or review of the financial information of the component, component materiality (and, if applicable, the materiality level or levels for particular classes of transactions, account balances or disclosures) and the threshold above which misstatements cannot be regarded as clearly trivial to the group financial statements.
(4) Identified significant risks of material misstatement of the group financial statements, due to fraud or error, that are relevant to the work of the component CPA. The group engagement team shall request the component CPA to communicate on a timely basis any other identified significant risks of material misstatement of the group financial statements, due to fraud or error, in the component, and the component CPA’s responses to such risks.
(5) A list of related parties prepared by group management, and any other related parties of which the group engagement team is aware. The group engagement team shall request the component CPA to communicate on a timely basis related parties not previously identified by group management or the group engagement team. The group engagement team shall determine whether to identify such additional related parties to other component CPAs.
第五十四条 集团项目组应当要求组成部分注册会计师沟通与得出集团审计结论相关的事项。沟通的内容应当包括：
（一）组成部分注册会计师是否已遵守与集团审计相关的职业道德要求，包括对独立性和专业胜任能力的要求；
（二）组成部分注册会计师是否已遵守集团项目组的要求；
（三）指出作为组成部分注册会计师出具报告对象的组成部分财务信息；
（四）因违反法律法规而可能导致集团财务报表发生重大错报的信息；
（五）组成部分财务信息中未更正错报的清单（清单不必包括低于集团项目组通报的临界值且明显微小的错报）；
（六）表明可能存在管理层偏向的迹象；
（七）描述识别出的组成部分层面值得关注的内部控制缺陷；
（八）组成部分注册会计师向组成部分治理层已通报或拟通报的其他重大事项，包括涉及组成部分管理层、在组成部分层面内部控制中承担重要职责的员工以及其他人员（在舞弊行为导致组成部分财务信息出现重大错报的情况下）的舞弊或舞弊嫌疑；
（九）可能与集团审计相关或者组成部分注册会计师期望集团项目组加以关注的其他事项，包括在组成部分注册会计师要求组成部分管理层提供的书面声明中指出的例外事项；
（十）组成部分注册会计师的总体发现、得出的结论和形成的意见。
Article 54 The group engagement team shall request the component CPA to communicate matters relevant to the group engagement team’s conclusion with regard to the group audit. Such communication shall include:
(1) Whether the component CPA has complied with ethical requirements that are relevant to the group audit, including independence and professional competence;
(2) Whether the component CPA has complied with the group engagement team’s requirements;
(3) Identification of the financial information of the component on which the component CPA is reporting;
(4) Information on instances of non-compliance with laws or regulations that could give rise to a material misstatement of the group financial statements;
(5) A list of uncorrected misstatements of the financial information of the component (the list need not include misstatements that are below the threshold for clearly trivial misstatements communicated by the group engagement team);
(6) Indicators of possible management bias;
(7) Description of any identified significant deficiencies in internal control at the component level;
(8) Other significant matters that the component CPA communicated or expects to communicate to those charged with governance of the component, including fraud or suspected fraud involving component management, employees who have significant roles in internal control at the component level or others where the fraud resulted in a material misstatement of the financial information of the component;
(9) Any other matters that may be relevant to the group audit, or that the component CPA wishes to draw to the attention of the group engagement team, including exceptions noted in the written representations that the component CPA requested from component management; and
(10) The component CPA’s overall findings, conclusions or opinion.
第十一节 评价审计证据的充分性和适当性
Section 11 Evaluating the Sufficiency and Appropriateness of Audit Evidence Obtained
第五十五条 集团项目组应当评价与组成部分注册会计师的沟通。
集团项目组应当：
（一）与组成部分注册会计师、组成部分管理层或集团管理层（如适用）讨论在评价过程中发现的重大事项；
（二）确定是否有必要复核组成部分注册会计师审计工作底稿的相关部分。
Article 55 The group engagement team shall evaluate the component CPA’s communication.
The group engagement team shall:
(1) Discuss significant matters arising from that evaluation with the component CPA, component management or group management, as appropriate; and
(2) Determine whether it is necessary to review other relevant parts of the component CPA’s audit documentation.
第五十六条 如果认为组成部分注册会计师的工作不充分，集团项目组应当确定需要实施哪些追加的程序，以及这些程序是由组成部分注册会计师还是由集团项目组实施。
Article 56 If the group engagement team concludes that the work of the component CPA is insufficient, the group engagement team shall determine what additional procedures are to be performed, and whether they are to be performed by the component CPA or by the group engagement team.
第五十七条 注册会计师应当获取充分、适当的审计证据，将审计风险降至可接受的低水平，从而得出合理的结论以作为形成审计意见的基础。
集团项目组应当评价，通过对合并过程实施的审计程序以及由集团项目组和组成部分注册会计师对组成部分财务信息执行的工作，是否已获取充分、适当的审计证据，作为形成集团审计意见的基础。
Article 57 The CPA is required to obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the CPA to draw reasonable conclusions on which to base the CPA’s opinion.
The group engagement team shall evaluate whether sufficient appropriate audit evidence has been obtained from the audit procedures performed on the consolidation process and the work performed by the group engagement team and the component CPAs on the financial information of the components, on which to base the group audit opinion.
第五十八条 集团项目合伙人应当评价未更正错报（无论该错报是由集团项目组识别出的还是由组成部分注册会计师告知的）和未能获取充分、适当的审计证据的情况对集团审计意见的影响。
Article 58 The group engagement partner shall evaluate the effect on the group audit opinion of any uncorrected misstatements (either identified by the group engagement team or communicated by component CPAs) and any instances where there has been an inability to obtain sufficient appropriate audit evidence.
第十二节 与集团管理层和集团治理层的沟通
Section 12 Communication with Group Management and Those Charged with Governance of the Group
第五十九条 集团项目组应当按照《中国注册会计师审计准则第1152号——向治理层和管理层通报内部控制缺陷》的规定，确定哪些识别出的内部控制缺陷需要向集团治理层和集团管理层通报。
在确定通报的内容时，集团项目组应当考虑：
（一）集团项目组识别出的集团层面内部控制缺陷；
（二）集团项目组识别出的组成部分层面内部控制缺陷；
（三）组成部分注册会计师提请集团项目组关注的内部控制缺陷。
Article 59 The group engagement team shall determine which identified deficiencies in internal control to communicate to those charged with governance and group management in accordance with CSA 1152.
In making this determination, the group engagement team shall consider:
(1) Deficiencies in group-wide internal control that the group engagement team has identified;
(2) Deficiencies in internal control that the group engagement team has identified in internal controls at components; and
(3) Deficiencies in internal control that component CPAs have brought to the attention of the group engagement team.
第六十条 如果集团项目组识别出舞弊或组成部分注册会计师提请集团项目组关注舞弊，或者有关信息表明可能存在舞弊，集团项目组应当及时向适当层级的集团管理层通报，以便管理层告知主要负责防止和发现舞弊事项的人员。
Article 60 If fraud has been identified by the group engagement team or brought to its attention by a component CPA, or information indicates that a fraud may exist, the group engagement team shall communicate this on a timely basis to the appropriate level of group management in order to inform those with primary responsibility for the prevention and detection of fraud of matters relevant to their responsibilities.
第六十一条 因法律法规要求或其他原因，组成部分注册会计师可能需要对组成部分财务报表发表审计意见。在这种情况下，集团项目组应当要求集团管理层告知组成部分管理层其尚未知悉的、集团项目组注意到的可能对组成部分财务报表产生重要影响的事项。
如果集团管理层拒绝向组成部分管理层通报该事项，集团项目组应当与集团治理层进行讨论。
如果该事项仍未得到解决，集团项目组在遵守法律法规和职业准则有关保密要求的前提下，应当考虑是否建议组成部分注册会计师在该事项得到解决之前，不对组成部分财务报表出具审计报告。
Article 61 A component CPA may be required by statute, regulation or for another reason, to express an audit opinion on the financial statements of a component. In that case, the group engagement team shall request group management to inform component management of any matter of which the group engagement team becomes aware that may be significant to the financial statements of the component, but of which component management may be unaware.
If group management refuses to communicate the matter to component management, the group engagement team shall discuss the matter with those charged with governance of the group.
If the matter remains unresolved, the group engagement team, subject to legal and professional confidentiality considerations, shall consider whether to advise the component CPA not to issue the auditor’s report on the financial statements of the component until the matter is resolved.
第六十二条 除《中国注册会计师审计准则第1151号——与治理层的沟通》和其他审计准则要求沟通的事项外，集团项目组还应当与集团治理层沟通下列事项：
（一）对组成部分财务信息拟执行工作的类型的概述；
（二）在组成部分注册会计师对重要组成部分财务信息拟执行的工作中，集团项目组计划参与其工作的性质的概述；
（三）对组成部分注册会计师的工作作出的评价，引起集团项目组对其工作质量产生疑虑的情形；
（四）集团审计受到的限制，如集团项目组接触某些信息受到的限制；
（五）涉及集团管理层、组成部分管理层、在集团层面控制中承担重要职责的员工以及其他人员（在舞弊行为导致集团财务报表出现重大错报的情况下）的舞弊或舞弊嫌疑。
Article 62 The group engagement team shall communicate the following matters with those charged with governance of the group, in addition to those required by CSA 1151 and other CSAs:
(1) An overview of the type of work to be performed on the financial information of the components.
(2) An overview of the nature of the group engagement team’s planned involvement in the work to be performed by the component CPAs on the financial information of significant components.
(3) Instances where the group engagement team’s evaluation of the work of a component CPA gave rise to a concern about the quality of that CPA’s work.
(4) Any limitations on the group audit, for example, where the group engagement team’s access to information may have been restricted.
(5) Fraud or suspected fraud involving group management, component management, employees who have significant roles in group-wide controls or others where the fraud resulted in a material misstatement of the group financial statements.
第十三节 审计工作底稿
Section 13 Documentation
第六十三条 集团项目组应当就下列事项形成审计工作底稿：
（一）对组成部分的分析，指明重要组成部分以及对组成部分财务信息执行工作的类型；
（二）对于重要组成部分，集团项目组参与该组成部分注册会计师工作的性质、时间安排和范围，如果适用，还包括集团项目组对组成部分注册会计师审计工作底稿的相关部分进行的复核以及由此得出的结论；
（三）集团项目组与组成部分注册会计师就集团项目组提出的工作要求的书面沟通函件。
Article 63 The group engagement team shall include in the audit documentation the following matters:
(1) An analysis of components, indicating those that are significant, and the type of work performed on the financial information of the components.
(2) The nature, timing and extent of the group engagement team’s involvement in the work performed by the component CPAs on significant components including, where applicable, the group engagement team’s review of relevant parts of the component CPAs’ audit documentation and conclusions thereon.
(3) Written communications between the group engagement team and the component CPAs about the group engagement team’s requirements.
第五章 附 则
Chapter V Supplementary Provisions
第六十四条 本准则自2012年1月1日起施行。
Article 64 This CSA is effective for audits of group 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。
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