中英对照审计准则1151号.doc

中国注册会计师审计准则第1151号——与治理层的沟通（2010年11月1日修订） CHINA CPA STANDARD ON AUDITING 1151 - COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE (As Revised November 1, 2010) 第一章 总 则 Chapter I General Provisions 第一条 为了明确注册会计师在财务报表审计中与治理层沟通的责任，制定本准则。 Article 1 This Standard on Auditing (CSA) is formulated to regulate the CPA’s responsibilities to communicate with those charged with governance in an audit of financial statements. 第二条 本准则适用于各种治理结构和规模的被审计单位的财务报表审计，并针对治理层全部成员参与管理的情形以及上市实体提出了特殊考虑。本准则并不规范注册会计师与管理层或所有者的沟通，除非他们同时履行治理职责。 Article 2 Although this CSA applies irrespective of an entity’s governance structure or size, particular considerations apply where all of those charged with governance are involved in managing an entity, and for listed entities. This CSA does not establish requirements regarding the CPA’s communication with an entity’s management or owners unless they are also charged with a governance role. 第三条 本准则是针对财务报表审计制定的，但对于其他历史财务信息审计，如果治理层对其他历史财务信息的编制负有监督责任，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 This CSA is written in the context of an audit of financial statements, but may also be applicable, adapted as necessary in the circumstances, to audits of other historical financial information when those charged with governance have a responsibility to oversee the preparation of the other historical financial information. 第四条 考虑到有效的双向沟通在财务报表审计中的重要性，本准则为注册会计师与治理层的沟通提供了一个基础框架，并明确了应当与其沟通的一些具体事项。 作为对本准则沟通要求的补充，附录列示的其他审计准则对需要沟通的补充事项作出了规定。此外，《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》针对注册会计师向治理层通报在审计过程中识别出的值得关注的内部控制缺陷，提出了具体要求。 法律法规、业务约定或其他规定可能要求沟通本准则或其他审计准则没有规定的其他事项，本准则并不禁止注册会计师就此与治理层沟通。 Article 4 Recognizing the importance of effective two-way communication in an audit of financial statements, this CSA provides an overarching framework for the CPA’s communication with those charged with governance, and identifies some specific matters to be communicated with them. Additional matters to be communicated, which complement the requirements of this CSA, are identified in other CSAs (see App