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ISQC 1: Monitoring

Updated: Jul 23


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)




Monitoring the Firm’s Quality Control Policies and Procedures (Ref: Para. 48) 
监控会计师事务所的质量控制政策和程序(参见:第 48 段) 
Para A64

The purpose of monitoring compliance with quality control policies and procedures is to provide an evaluation of:-

  • Adherence to professional standards and applicable legal and regulatory requirements;

  • Whether the system of quality control has been appropriately designed and effectively implemented; and

  • Whether the firm’s quality control policies and procedures have been appropriately applied so that reports that are issued by the firm or engagement partners are appropriate in the circumstances.

对质量控制政策和程序遵守情况的监控目的旨在评价:

  • 遵守职业准则和适用的法律法规的情况;

  • 质量控制制度设计是否适当,运行是否有效;

  • 质量控制政策和程序应用是否得当,以便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。

Para A65

Ongoing consideration and evaluation of the system of quality control include matters such as the following:

  • Analysis of:

  • New developments in professional standards and applicable legal and regulatory requirements, and how they are reflected in the firm’s policies and procedures where appropriate;

  • Written confirmation of compliance with policies and procedures on independence;

  • Continuing professional development, including training; and

  • Decisions related to acceptance and continuance of client relationships and specific engagements.

  • Determination of corrective actions to be taken and improvements to be made in the system, including the provision of feedback on the firm’s policies and procedures relating to education and training.

  • Communication to appropriate firm personnel of weaknesses identified in the system, in the level of understanding of the system, or compliance with it.

  • Follow-up by appropriate firm personnel so that necessary modifications are promptly made to the quality control policies and procedures.

对质量控制制度所作的持续考虑和评价包括下列方面:

  • 对下列事项进行分析:

  • 职业准则和适用的法律法规的新变化,以及会计师事务所的政策和程序如何适当反映这些变化;

  • 有关独立性政策和程序遵守情况的书面确认函;

  • 持续职业发展,包括培训;

  • 与接受和保持客户关系和具体业务相关的决策。

  • 确定拟在质量控制制度中采取的更正行动和改进措施,包括要求对有关教育与培训的政策和程序提供反馈意见;

  • 与会计师事务所适当人员沟通识别出的质量控制制度在理解或执行方面存在的缺陷;

  • 由会计师事务所适当人员采取跟进措施,以便对质量控制政策和及时作出必要的更正。


Para A66

Inspection cycle policies and procedures may, for example, specify a cycle that spans three years. The manner in which the inspection cycle is organized, including the timing of selection of individual engagements, depends on many factors, such as the following:

  • The size of the firm.

  • The number and geographic location of offices.

  • The results of previous monitoring procedures.

  • The degree of authority both personnel and offices have (for example, whether individual offices are authorized to conduct their own inspections or whether only the head office may conduct them).

  • The nature and complexity of the firm’s practice and organization.

  • The risks associated with the firm’s clients and specific engagements.

周期性检查的政策和程序可以规定检查周期,例如规定三年为一个周期。周期性检查的组织方式,包括对单项业务检查时间的安排,取决于下列主要因素:

  • 会计师事务所的规模;

  • 分支机构的数量及地域分布;

  • 前期实施监控程序的结果;

  • 人员和分支机构拥有的权限(例如,某分支机构是否经授权执行自我检查,或只有总部才有检查的权力);

  • 会计师事务所业务和组织结构的性质及复杂程度;

  • 与客户和具体业务相关的风险。

Para A67

The inspection process includes the selection of individual engagements, some of which may be selected without prior notification to the engagement team. In determining the scope of the inspections, the firm may take into account the scope or conclusions of an independent external inspection program.


However, an independent external inspection program does not act as a substitute for the firm’s own internal monitoring program.


检查过程包括选取单项业务,会计师事务所在选取某些业务时,可以不事先告知项目组。在确定检查的范围时,会计师事务所可以考虑外部独立检查的范围或结论。


然而,外部独立检查并不能替代会计师事务所自身的内部监控。


Considerations Specific to Smaller Firms

对小型会计师事务所的特殊


Para A68

In the case of small firms, monitoring the procedures may need to be performed by individuals who are responsible for the design and implementation of the firm’s quality control policies and procedures, or who may be involved in performing the engagement quality control review.


A firm with a limited number of persons may choose to use a suitably qualified external person or another firm to carry out engagement inspections and other monitoring procedures.


Alternatively, the firm may establish arrangements to share resources with other appropriate organizations to facilitate monitoring activities.


小型会计师事务所可能需要由负责设计和执行质量控制政策和程序的人员,或参与实施项目质量控制覆核的人员实施监控程序。


人数有限的会计师事务所可以利用具有适当资格的外部人员或其他会计师事务所实施业务检查及其他监控程序。


作为备选方案,会计师事务所也可能与其他适当组织共享资源,以利于开展监控活动。


Communicating Deficiencies (Ref: Para. 50) 
通报识别出的缺陷(参见:第 50 段) 
Para A69

The reporting of identified deficiencies to individuals other than the relevant engagement partners need not include an identification of the specific engagements concerned, although there may be cases where such identification may be necessary for the proper discharge of the responsibilities of the individuals other than the engagement partners.


Complaints and Allegations 
投诉和指控 

Source of Complaints and Allegations (Ref: Para. 55) 投诉和指控的来源(参见:第 55 段)

Para A70

Complaints and allegations (which do not include those that are clearly frivolous) may originate from within or outside the firm. They may be made by firm personnel, clients or other third parties.


They may be received by engagement team members or other firm personnel.


投诉和指控(不包括那些明显草率的)可能源自会计师事务所内部或外部。会计师事务所人员、客户或其他第三方都可能提出投诉和指控。


项目组成员或会计师事务所的其他人员均可能接到投诉和指控。


Investigation Policies and Procedures (Ref: Para. 56)

调查投诉和指控的政策和程序(参见:第 56 段)

Para A71

Policies and procedures established for the investigation of complaints and allegations may include for example, that the partner supervising the investigation:

  • Has sufficient and appropriate experience;

  • Has authority within the firm; and

  • Is otherwise not involved in the engagement.


The partner supervising the investigation may involve legal counsel as necessary.


会计师事务所为调查投诉和指控而制定的政策和程序可能对监督调查过程的合伙人提出下列要求:

  • 拥有充分、适当的经验;

  • 在会计师事务所内部拥有权限;

  • 不参与被投诉和指控的业务。

必要时,监督调查过程的合伙人可以邀请法律顾问参与。


Considerations specific to smaller firms

对小型会计师事务所的特殊考虑

Para A72

It may not be practicable, in the case of firms with few partners, for the partner supervising the investigation not to be involved in the engagement.


These small firms and sole practitioners may use the services of a suitably qualified external person or another firm to carry out the investigation into complaints and allegations.


对于合伙人非常少的会计师事务所,监督调查过程的合伙人不参与被投诉和指控的业务可能是不可行的。小型会计师事务所和独资会计师事务所可以利用具有适当资格的外部人员或其他会计师

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