top of page
  • Writer's pictureCCS

ISQC 1: Engagement Performance (R)

Updated: Oct 17, 2022


业务执行
Para 32

The firm shall establish policies and procedures designed to provide it with reasonable assurance that engagements are performed in accordance with professional standards and applicable legal and regulatory requirements, and that the firm or the engagement partner issue reports that are appropriate in the circumstances.


Such policies and procedures shall include:

  1. Matters relevant to promoting consistency in the quality of engagement performance; (Ref: Para. A32–A33)

  2. Supervision responsibilities; and (Ref: Para. A34)

  3. Review responsibilities. (Ref: Para. A35)

会计师事务所应当制定政策和程序,以合理保证按照职业准则和适用的法律法规的规定执行业务,使会计师事务所或项目合伙人能够出具适合具体情况的报告。这些政策和程序应当包括:

  1. 与促进业务执行质量一致性相关的事项;(参见:第 A32-A33 段)

  2. 监督责任; (参见:第 A34 段)

  3. 覆核责任。 (参见:第 A35 段)



Para 33

The firm’s review responsibility policies and procedures shall be determined on the basis that the work of less experienced team members is reviewed by more experienced engagement team members.


会计师事务所应当根据项目组内经验较多人员覆核经验较少人员的工作这一原则,确定有关覆核责任的政策和程序。

Consultation 
咨询 
Para 34

The firm shall establish policies and procedures designed to provide it with reasonable assurance that:

  1. Appropriate consultation takes place on difficult or contentious matters;

  2. Sufficient resources are available to enable appropriate consultation to take place;

  3. The nature and scope of, and conclusions resulting from, such consultations are documented and are agreed by both the individual seeking consultation and the individual consulted; and

  4. Conclusions resulting from consultations are implemented. (Ref: Para. A36–A40)

会计师事务所应当制定政策和程序,以合理保证:

  1. 就疑难问题或争议事项进行适当咨询;

  2. 能够获取充分的资源进行适当咨询;

  3. 咨询的性质和范围以及咨询得出的结论得以记录,并经过咨询者和被咨询者的认可;

  4. 咨询得出的结论得到执行。 (参见:第 A36-A40 段)

Engagement Quality Control Review 
项目质量控制覆核
Para 35

The firm shall establish policies and procedures requiring, for appropriate engagements, an engagement quality control review that provides an objective evaluation of the significant judgments made by the engagement team and the conclusions reached in formulating the report. Such policies and procedures shall:

  1. Require an engagement quality control review for all audits of financial statements of listed entities;

  2. Set out criteria against which all other audits and reviews of historical financial information and other assurance and related services engagements shall be evaluated to determine whether an engagement quality control review should be performed; and (Ref: Para. A41)

  3. Require an engagement quality control review for all engagements, if any, meeting the criteria established in compliance with subparagraph 35(b).

会计师事务所应当制定政策和程序,要求对适当业务实施项目质量控制覆核,以客观评价项目组作出的重大判断以及在编制报告时得出的结论。这些政策和程序应当:

  1. 要求对所有上市实体财务报表审计实施项目质量控制覆核;

  2. 制定标准,据此评价所有其他的历史财务信息审计和审阅、其他鉴证及相关服务业务,以确定是否应当实施项目质量控制覆核;(参见:第 A41 段)

  3. 要求对符合第 35 段第(b)项标准的所有业务实施项目质量控制覆核。

Para 36

The firm shall establish policies and procedures setting out the nature, timing and extent of an engagement quality control review. Such policies and procedures shall require that the engagement report not be dated until the completion of the engagement quality control review. (Ref: Para. A42–A43)


会计师事务所应当制定政策和程序,以明确项目质量控制覆核的性质、时间安排和范围。这些政策和程序应当要求,只有完成了项目质量控制覆核,才可以签署业务报告。 (参见:第 A42-A43 段)

Para 37

The firm shall establish policies and procedures to require the engagement quality control review to include:

  1. Discussion of significant matters with the engagement partner;

  2. Review of the financial statements or other subject-matter information and the proposed report;

  3. Review of selected engagement documentation relating to significant judgments the engagement team made and the conclusions it reached; and

  4. Evaluation of the conclusions reached in formulating the report and consideration of whether the proposed report is appropriate. (Ref: Para. A44)

会计师事务所应当制定政策和程序,要求项目质量控制覆核包括:与项目合伙人就重大事项进行讨论;

  1. 覆核财务报表或其他业务对象信息及拟出具的报告;

  2. 选取与项目组作出重大判断及得出结论相关的业务工作底稿进行覆核;

  3. 评价编制报告时得出的结论,考虑拟出具的报告是否适当。 (参见:第

  4. A44 段)

Para 38

For audits of financial statements of listed entities, the firm shall establish policies and procedures to require the engagement quality control review to also include consideration of the following:

  1. The engagement team’s evaluation of the firm’s independence in relation to the specific engagement;

  2. Whether appropriate consultation has taken place on matters involving differences of opinion or other difficult or contentious matters, and the conclusions arising from those consultations; and

  3. Whether documentation selected for review reflects the work performed in relation to the significant judgments and supports the conclusions reached. (Ref: Para. A45–A46)

针对上市实体财务报表审计,会计师事务所应当制定政策和程序,要求项目质量控制覆核包括对下列事项的考虑:

  1. 项目组就具体业务对会计师事务所独立性作出的评价;

  2. 项目组是否已就涉及意见分歧的事项、其他疑难问题或争议事项进行适当咨询,以及咨询得出的结论;

  3. 选取的用于覆核的工作底稿是否反映项目组针对重大判断执行的工作,并支持得出的结论。 (参见:第 A45-A46 段)

Criteria for the Eligibility of Engagement Quality Control Reviewers  
项目质量控制覆核人员的资格标准
Para 39

The firm shall establish policies and procedures to address the appointment of engagement quality control reviewers and establish their eligibility through:

  1. The technical qualifications required to perform the role, including the necessary experience and authority; and (Ref: Para. A47)

  2. The degree to which an engagement quality control reviewer can be consulted on the engagement without compromising the reviewer’s objectivity. (Ref: Para. A48)

会计师事务所应当制定与委派项目质量控制覆核人员相关的政策和程序,并通过下列途径明确项目质量控制覆核人员的资格要求:

  1. 履行职责需要的技术资质,包括必要的经验和权限;(参见:第 A47段)

  2. 在不损害其客观性的前提下,项目质量控制覆核人员能够提供业务咨询的程度。 (参见:第 A48 段)

Para 40

The firm shall establish policies and procedures designed to maintain the objectivity of the engagement quality control reviewer. (Ref: Para. A49–A51)


会计师事务所应当制定政策和程序,以使项目质量控制覆核人员保持客观性。 (参见:第 A49-A51 段)

Para 41

The firm’s policies and procedures shall provide for the replacement of the engagement quality control reviewer where the reviewer’s ability to perform an objective review may be impaired.


会计师事务所的政策和程序应当规定,在项目质量控制覆核人员客观实施覆核的能力可能受到损害时,替换该项目质量控制覆核人员。

Documentation of the Engagement Quality Control Review  
记录项目质量控制覆核
Para 42

The firm shall establish policies and procedures on documentation of the engagement quality control review which require documentation that:

  1. The procedures required by the firm’s policies on engagement quality control review have been performed;

  2. The engagement quality control review has been completed on or before the date of the report; and

  3. The reviewer is not aware of any unresolved matters that would cause the reviewer to believe that the significant judgments the engagement team made and the conclusions it reached were not appropriate.

会计师事务所应当制定与记录项目质量控制覆核相关的政策和程序,要求记录:

  1. 会计师事务所有关项目质量控制覆核的政策所要求的程序已得到执行;

  2. 项目质量控制覆核在报告日或报告日之前已完成;

  3. 覆核人员没有发现任何尚未解决的事项,使其认为项目组作出的重大判断和得出的结论不适当。

Differences of Opinion 
意见分歧 
Para 43

The firm shall establish policies and procedures for dealing with and resolving differences of opinion within the engagement team, with those consulted and, where applicable, between the engagement partner and the engagement quality control reviewer. (Ref: Para. A52–A53)


会计师事务所应当制定政策和程序,以处理和解决项目组内部、项目组与被咨询者之间以及适用时,项目合伙人与项目质量控制覆核人员之间的意见分歧。 (参见:第 A52-A53 段)

Para 44

Such policies and procedures shall require that:

  1. Conclusions reached be documented and implemented; and

  2. The report not be dated until the matter is resolved

这些政策和程序应当要求:

  1. 得出的结论已得到记录和执行;

  2. 只有问题得到解决,才能签署报告。业务工作底稿

Engagement Documentation  Completion of the assembly of final engagement files 
完成对最终业务档案的归整工作
Para 45

The firm shall establish policies and procedures for engagement teams to complete the assembly of final engagement files on a timely basis after the engagement reports have been finalized. (Ref: Para. A54–A55)


会计师事务所应当制定政策和程序,以使项目组在出具业务报告后及时完成最终业务档案的归整工作。 (参见:第 A54-A55 段)

Confidentiality, safe custody, integrity, accessibility and retrievability of engagement documentation  
业务工作底稿的保密、安全保管、完整性及使用和检索
Para 46

The firm shall establish policies and procedures designed to maintain the confidentiality, safe custody, integrity, accessibility and retrievability of engagement documentation. (Ref: Para. A56–A59)


会计师事务所应当制定政策和程序,以处理与业务工作底稿的保密、安全保管、完整性及使用和检索相关的工作。 (参见:第 A56-A59 段)

Retention of engagement documentation 
业务工作底稿的保存 
Para 47

The firm shall establish policies and procedures for the retention of engagement documentation for a period sufficient to meet the needs of the firm or as required by law or regulation. (Ref: Para. A60–A63)


会计师事务所应当制定政策和程序,以使业务工作底稿的保存期限满足会计师事务所的需要或法律法规的规定。 (参见:第 A60-A63 段)

Monitoring  
监控

Monitoring the firm’s quality control policies and procedures


监控会计师事务所的质量控制政策和程序

Para 48

The firm shall establish a monitoring process designed to provide it with reasonable assurance that the policies and procedures relating to the system of quality control are relevant, adequate, and operating effectively. This process shall:

  1. Include an ongoing consideration and evaluation of the firm’s system of quality control including, on a cyclical basis, inspection of at least one completed engagement for each engagement partner;

  2. Require responsibility for the monitoring process to be assigned to a partner or partners or other persons with sufficient and appropriate experience and authority in the firm to assume that responsibility; and

  3. Require that those performing the engagement or the engagement quality control review are not involved in inspecting the engagements. (Ref: Para. A64–A68)

会计师事务所应当制定监控政策和程序,以合理保证与质量控制制度相关的政策和程序具有相关性和适当性,并正在有效运行。监控过程应当:

  1. 持续考虑和评价会计师事务所的质量控制制度,包括周期性地对每个项目合伙人至少检查一项已完成的业务;

  2. 要求委派一个或多个合伙人,或会计师事务所内部具有足够、适当经验和权限的其他人员负责监控过程;

  3. 要求执行业务或实施项目质量控制覆核的人员不参与该项业务的检查工作。 (参见:第 A64-A68 段)

Evaluating, Communicating and Remedying Identified Deficiencies 
评价、沟通并补救已识别的缺陷  
Para 49

The firm shall evaluate the effect of deficiencies noted as a result of the monitoring process and determine whether they are either:

  1. Instances that do not necessarily indicate that the firm’s system of quality control is insufficient to provide it with reasonable assurance that it complies with professional standards and applicable legal and regulatory requirements, and that the reports issued by the firm or engagement partners are appropriate in the circumstances; or

  2. Systemic, repetitive or other significant deficiencies that require prompt corrective action.

会计师事务所应当评价监控过程注意到的缺陷的影响,并确定缺陷是否属于下列情况之一:

  1. 该缺陷并不必然表明会计师事务所的质量控制制度不足以合理保证会计师事务所遵守职业准则和适用的法律法规的规定,以及会计师事务所或项目合伙人出具适合具体情况的报告;

  2. 该缺陷是系统性的、反复出现的或其他需要及时纠正的值得关注的缺陷。

Para 50

The firm shall communicate to relevant engagement partners and other appropriate personnel deficiencies noted as a result of the monitoring process and recommendations for appropriate remedial action. (Ref: Para. A69)


会计师事务所应当将监控过程注意到的缺陷及建议采取的适当补救措施,告知相关项目合伙人及其他适当人员。 (参见:第 A69 段)

Para 51

Recommendations for appropriate remedial actions for deficiencies noted shall include one or more of the following:

  1. Taking appropriate remedial action in relation to an individual engagement or member of personnel;

  2. The communication of the findings to those responsible for training and professional development;

  3. Changes to the quality control policies and procedures; and

  4. Disciplinary action against those who fail to comply with the policies and procedures of the firm, especially those who do so repeatedly.

针对注意到的缺陷,建议采取的适当补救措施应当包括下列一种或多种:

  1. 采取与某项业务或某个人员相关的适当补救措施;

  2. 将发现的缺陷告知负责培训和职业发展的人员;

  3. 改进质量控制政策和程序;

  4. 对违反会计师事务所政策和程序的人员,尤其是对反复违规的人员实施惩戒。

Para 52

The firm shall establish policies and procedures to address cases where the results of the monitoring procedures indicate that a report may be inappropriate or that procedures were omitted during the performance of the engagement. Such policies and procedures shall require the firm to determine what further action is appropriate to comply with relevant professional standards and applicable legal and regulatory requirements and to consider whether to obtain legal advice.


会计师事务所应当制定政策和程序,以应对实施监控程序的结果表明出具的报告可能不适当,或在执行业务过程中遗漏了应实施程序的情况。这些政策和程序应当要求会计师事务所确定采取何种适当的进一步行动,以遵守职业准则和适用的法律法规的规定,并考虑是否需要征询法律意见。

Para 53

The firm shall communicate at least annually the results of the monitoring of its system of quality control to engagement partners and other appropriate individuals within the firm, including the firm’s chief executive officer or, if appropriate, its managing board of partners. This communication shall be sufficient to enable the firm and these individuals to take prompt and appropriate action where necessary in accordance with their defined roles and responsibilities. Information communicated shall include the following:

  1. A description of the monitoring procedures performed.

  2. The conclusions are drawn from the monitoring procedures.

  3. Where relevant, a description of systemic, repetitive or other significant deficiencies and of the actions taken to resolve or amend those deficiencies.

会计师事务所应当每年至少一次将质量控制制度的监控结果,向项目合伙人及会计师事务所内部的其他适当人员通报,包括首席执行官或合伙人管理委员会(如适当)。这种通报应当足以使会计师事务所及相关人员能够在其职责范围内及时采取适当的行动。通报的信息应当包括:

  1. 对已实施的监控程序的描述;

  2. 实施监控程序得出的结论;

  3. 相关时,对系统性的、反复出现的缺陷或其他重大缺陷及其整改措施作出的描述。

Para 54

Some firms operate as part of a network and, for consistency, may implement some of their monitoring procedures on a network basis. Where firms within a network operate under common monitoring policies and procedures designed to comply with this ISQC, and these firms place reliance on such a monitoring system, the firm’s policies and procedures shall require that:

  1. At least annually, the network communicates the overall scope, extent and results of the monitoring process to appropriate individuals within the network firms; and

  2. The network communicate promptly any identified deficiencies in the system of quality control to appropriate individuals within the relevant network firm or firms so that the necessary action can be taken,

in order that engage partners in the network firms can rely on the results of the monitoring process implemented within the network unless the firms or the network advise otherwise.


如果会计师事务所是网络的一部分,可能实施以网络为基础的某些监控程序,以保持在同一网络内实施的监控程序的一致性。如果网络内部的会计师事务所在符合本国际质量控制准则要求的共同监控政策和程序下运行,且这些会计师事务所信赖该监控制度,会计师事务所的政策和程序应当要求:

  1. 网络每年至少一次就监控过程的总体范围、程度和结果,与网络事务所内部的适当人员进行沟通;

  2. 网络将识别出的质量控制制度缺陷,立即告知一家或多家网络事务所内部的适当人员,以便其采取必要的行动;

上述要求旨在使网络事务所的项目合伙人能够信赖网络内实施监控的结果, 除非会计师事务所或网络建议不予信赖。

Complaints and Allegations 
投诉和指控 
Para 55

The firm shall establish policies and procedures designed to provide it with reasonable assurance that it deals appropriately with:

  1. Complaints and allegations that the work performed by the firm fails to comply with professional standards and applicable legal and regulatory requirements; and

  2. Allegations of non-compliance with the firm’s system of quality control.

As part of this process, the firm shall establish clearly defined channels for firm personnel to raise any concerns in a manner that enables them to come forward without fear of reprisals. (Ref: Para. A70)


会计师事务所应当制定政策和程序,以合理保证能够适当处理下列事项:

  1. 投诉和指控会计师事务所执行的工作未能遵守职业准则和适用的法律法规的规定;

  2. 指控未能遵守会计师事务所质量控制制度。

作为处理投诉和指控过程的一部分,会计师事务所应当明确投诉和指控渠道,

以使会计师事务所人员能够没有顾虑地提出关注的问题。 (参见:第 A70 段)

Para 56

If during the investigations into complaints and allegations, deficiencies in the design or operation of the firm’s quality control policies and procedures or non-compliance with the firm’s system of quality control by an individual or individuals are identified, the firm shall take appropriate actions as set out in paragraph 51. (Ref: Para. A71–A72)


如果在调查投诉和指控的过程中识别出会计师事务所质量控制政策和程序在设计或运行方面存在缺陷,或者存在一人或多人违反质量控制制度的情况,会计师事务所应当按照第 51 段的规定采取适当行动。 (参见:第 A71-A72 段)

108 views0 comments
bottom of page