7.1 Evaluation of the independence and professional competence of the certified public accountants themselves在线视频

各位同学 大家好
Hello, everyone

欢迎来到《审计学》课堂
welcome to the auditing class

今天我们要学习的是接受业务委托时
Today we are going to learn when accepting business entrustment

如何评价注册会计师自身的独立性
how to evaluate the independence and

和专业胜任能力
professional competence of Certified Public Accountants

那么独立性是注册会计师
Independence is

执业的灵魂和基石
the soul and cornerstone of CPA practice

他要求注册会计师在提供
it requires CPA

审计和其他鉴证业务时
when providing audit and other assurance services

保持实质独立和形式上的独立
to maintain substantial and formal independence

那什么是形式独立 什么是实质独立
What is formal independence? What is substantial independence?

我们来看一下
Let's take a look at it

实质上独立是一种内心状态
In essence, independence is a kind of inner state

使得注册会计师提出结论时
when he comes to a conclusion which makes the certified public accountant

不受损害职业判断的因素的影响
not be influenced by the factors that damage the professional judgment

也就是做到诚信
that is, to be honest

遵守客观公正原则
abide by the principle of objective justice

保证职业怀疑态度
and ensure the attitude of professional doubt

形式上独立性是一种外在表现
Formal independence is an external manifestation

他这使得一个理性
which makes a rational

且掌握充分信息的第三方
and fully informed third party

在权衡所有有关事实和情况后
after weighing all relevant facts and situations

认为我们的会计事务所
think that our accounting firm

或审计项目小组成员
or audit project team members

没有损害诚信客观公正原则
have not damaged the principle of honesty, objectivity and justice

或者能够保持职业怀疑态度的一种状态
or can maintain a state of professional skepticism

影响独立性因素
Factors that affect independence

我们一般说有这么几个
we usually speaking are these

一个是经济利益
One is economic interest

经济利益就是说从一个实体的股票
Economic interest is to obtain interest from an entity's stocks

债券或者其他证券贷款
bonds or other securities loans

或其他债务工具当中获取利益
or other debt instruments

这就是所谓的经济利益
which is called economic interest

我们包括很多
Economic benefits include many

比如说注册会计师在他的客户当中拥有股份
for example, the certified public accountant owns shares among his clients

这是经济利益这也是不合适的
which is economic benefits, which is also inappropriate

经济利益分为两种
There are two kinds of economic interests

一种是间接经济利益
one is indirect economic interests

一种是直接经济利益
the other is direct economic interests

我们刚刚所说的注册会计师直接在
As we just said, a certified public accountant directly

他的客户当中拥有股份
owns shares among his clients

也就是直接持有他客户公司的股票
that is, directly holds shares of his clients' company

不管股票金额是多是少
No matter how much or how little the shares are

是一千股还是一万股还是一百股
whether they are one thousand shares, ten thousand shares or one hundred shares

都属于直接经济利益
they all belong to direct economic interests

这个我们会说是不应该的
which we don't think should be

那么间接经济利益是什么呢
So what are indirect economic benefits?

就是比如说注册会计师通过基金
For example, if a certified public accountant through a fund

然后再间接持有他的客户公司的股票
holds the shares of his client company indirectly

那这个是间接经济利益
it is an indirect economic benefit

它没有能力去影响这个基金公司的投资
and it has no ability to influence the investment of the fund company

在这种情况之下
In this case

只要它的间接经济利益足够的小
as long as its indirect economic benefits are small enough

也就是说比较不大
that is to say, relatively small

这种情况下是不影响独立性的
in this case, independence will not be affected

所以我们这从这里可以看出
So we can see from this

间接经济利益包括什么
what are the indirect economic benefits?

个人或实体通过集合投资工具
The individuals or entities through collective investment tools

房地产信托或其他中间工具
real estate trusts or other intermediate tools

而拥有的经济利益
and owned economic benefits

也就是说我们没有能力
that is to say, we have no ability

对这些工具施加影响
Influence these tools

第二个方面影响独立性因素是
The second factor affecting independence is

贷款担保以及商业关系
loan guarantee, business relationship

家庭关系和个人关系
family relationship and personal relationship

比如说会计事务所
For example, the accounting firm

审计项目组成员或它的主要近亲属
audit project team numbers or their main close relatives

从银行或类似金融机构等
from customers such as banks or similar financial institutions

客户获取贷款或获得贷款担保
obtain loans or loan guarantees

可能就对独立性产生不利影响
which may have adverse effects on independence

当然我们提到这里要区分开来
off course, we need to distinguish here

如果是通过正常的商业条件
If through normal business conditions

从正常的金融机构去获取的贷款
loans are obtained from normal financial institutions

其实是不影响的
it does not affect

那么如果超出正常的商业条件
If loans are obtained beyond normal business conditions

或者说从非银行机构去获取贷款
or from non bank institutions

这就会影响到独立性
it will affect independence

第三点是以客户发生雇佣关系
The third point is that the employment relationship with customers

也会影响独立性
will also affect independence

如果审计客户的董事 管理层或所处职位
If the directors and management of the audit client

可以对客户的会计记录
as well as the employees who can

或者财务报表的编制
exert significant influence on the preparation of the client's accounting records

施加重大影响的员工
or financial statements

曾经是我们审计项目组的成员
have been members of our audit project team

或者是我们会计事务所的合伙人
or partners of our accounting firm

这样就可能产生一个密切关系的威胁
this may cause a close relationship threat

也会影响到独立性
and affect independence

第四个就是最近曾任审计客户的董事
The fourth is the directors

高级管理员或员工
senior managers or employees, who have been audit clients recently

如果他们相互的成员里面有
If there are

曾任审计客户的董事
directors

或高级管理员或员工的人
senior managers or employees, who have been audit clients among their members

这个东西也会影响到独立性
this will also affect the independence

这个时候我们不应该将他
At this time, we should not

作为审计项目组的成员
regard them as members of the audit project team

第五个方面就是事务所的高级职员
The fifth aspect is that the senior staff of the firm

以审计客户存在长期关联
has a long-term relationship with audit clients

什么意思呢
What mean?

就是事务所高级职员与审计客户长期关联
That is, the long-term relationship between the senior staff of the firm and the audit client

可能就会影响到什么 影响到独立性
may affect the independence

比如说执行公众利益实体审计业务的
For example, in the audit business of a public interest entity

关键合伙人
a key partner

其任职时间不应超过五年
should not serve for more than five years

五年之后要轮换
and then rotate after five years

所以在之后的两年之内
Therefore, within the next two years

他不应该再次成为项目的成员
he should not become a member of the project

或担任该客户的关键审计合伙人
or serve as a key audit partner of the client again

这就是我们说的签字注册会计师轮换的意思
which is what we mean by the rapid rotation of audit signature registration

就是五年签完之后
After five years of signing

你未来两年不能再签字
the certified public accountant can't sign again in the next two years

不能再作为他的成员了
He can't be a member of the certified public accountant anymore

两年之后再来
He can sign again two years later

这就是为了规避所谓的事务所高级职员
This is to avoid the so-called senior staff of the firm

以审计客户的长期关联
to audit the long-term relationship of customers

这种影响独立性的因素
which affects the independence of the factors

第六个是审计收费
The sixth is the audit fee

如果存在一个逾期收费
If there is a overdue fee

如果说客户长期没有支付审计费用
if the customer fails to pay the audit fee for a long time

尤其是大部分费用在下一年度
especially if most of the fees in the next year

出具审计报告时还没有付
are not paid when the audit report is issued

那可能会产生一个利益威胁
there may be a threat of interest

因为有可能被审计单位以此作为要挟
because the auditee may use this as a threat

要求审计师出具一个更好的审计意见
to require the auditor to issue a better audit opinion

否则他就不给钱
otherwise he will not pay

所以这就会影响到我们的独立性
so this will affect our independence

讲了影响独立性因素之后
After talking about the factors affecting independence

我们要关注另外一个问题
we should pay attention to another problem

就是专业胜任能力
namely professional competence

专业胜任能力是高质量审计的技术保障
Professional competence is the technical guarantee of high-quality auditing

我国审计准则对胜任能力提出了一个要求
The auditing standards of our country put forward a requirement for competence

就是审计工作应当由具备专门学识与经验
that is, the auditing work should be done by people who have special knowledge and experience

并经过适当专门训练的人来担任
and have appropriate special training

所以独立性和专业胜任的能力
so the independence and professional competence

共同保证了审计质量
together ensure the auditing quality

我国职业道德守则要求
China's code of professional ethics requires

事务所或注册会计师
that firms or certified public accountants

不得承办不能胜任的业务
should not undertake incompetent business

并且要求注册会计师
and require certified public accountants

自身对该业务的独立性进行一个评价
to evaluate the independence of the business

那么事务所在配备审计人员的时候
so when firms are equipped with auditors

也必须仔细地考虑影响独立性
firms must carefully consider the factors that affect the independence

和专业胜任能力的因素
and professional competence

所以总的来讲在接受审计业务之前
So generally speaking, before accepting the audit business

注册会计师应当确定他是否有能力
the certified public accountant should determine whether he has the ability

按照审计准则的要求来实施这项审计工作
to carry out the audit work in accordance with the requirements of the auditing standards

第一 要看一下自己有没有执行审计的能力
first, to see whether he has the ability to carry out the audit

第二 要看一下你有没有独立性
second, to see whether he has the independence

评价执行审计业务的能力
When evaluating the ability to perform audit business

可以考虑一下四个要点
the following four points can be considered

第一 会计事务所的人员是否熟悉相关行业
first, whether the personnel of accounting firm are familiar with relevant industries

或者它的服务对象
or its service objects

比如说客户处在石油天然气行业
For example, if the customer is in the oil and gas industry

你对石油天然气行业有没有了解
do you know the oil and gas industry

尤其对它的会计处理
In particular, do you know about its accounting treatment

对它的一些商业惯例
and some business practices

第二 会计事务所人员是否具有执行
Secondly, do the accounting firm staff have the experience to carry out

类似业务的经验或者是否具备获取
similar businesses or the ability to

必要技能和知识的能力
acquire necessary skills and knowledge

第三点 你要评估一下在关键的时候
Thirdly, you need to assess

在你需要的时候你能不能得到专家的帮助
whether they can get the help of experts at critical times and when you need them

最后一个问题
Finally

你要关注事务所是否能够在提交报告的
you should pay attention to

最后期限之内你完成这个业务
whether the firm can complete the business within the deadline for submission of the report

如果审计项目组他不具备
If the audit project team does not have

或者不能获得执行业务必要的胜任能力
or cannot obtain the necessary competence to carry out the business

注册会计师应当根据其可能造成的
the certified public accountant shall according to the severity of the possible

不利影响的严重程度采取一些防范措施
adverse impact take some preventive measures

这样可以使得不利影响降到可接受水平
which can make the adverse impact to an acceptable level

比如说你去了解一下
For example, to understand

客户的这个业务性质
the business nature of customers

经营的复杂程度和所在行业的情况
the complexity of operation and the situation of the industry

然后采取措施去防范
and then take measures to prevent

了解专业服务的具体要求和业务对象
to understand the specific requirements of professional services and business objects

以及注册会计师你执行工作的目的
as well as the purpose,

性质范围还有分派足够的
nature and scope of the CPA's work; to assign enough

具有专业胜任能力的员工
staff with professional competence

还有利用一些专家的工作
to use the work of some experts

还有就执行业务的时间安排等等
on the timing of business execution , etc

与客户达成一致意见
to reach an agreement with customers

这就是在接受业务委托时候要评估的问题
which is the issue to be evaluated when accepting business entrustment

重点关注他胜任能力
focusing on competency

那我们接下来讲独立性
Let's talk about independence

我们审计师应该怎么去评估
how auditors should evaluate independence

第一点 从会计事务所获取相关信息来看一下
First, through the relevant information obtained by the accounting firm

独立性会不会造成威胁
we can see whether it will pose a threat to the independence

也就是说有没有影响独立性的一些因素
that is, whether there are some factors

或者一些事项和情况
or matters and situations that affect the independence

第二点是评价已识别的违反会计师事务所
second, we can evaluate the identified violations of

独立性政策和程序的情况
the independence policies and procedures of the accounting firm

以确定是否会对审计师的独立性造成影响
to determine whether they will affect the independence of the auditor

第三点 采取措施来消除独立性的影响
third, we can take measures to eliminate the impact of independence

然后将这个最负面的影响降到可接受水平
and then reduce the most negative impact to an acceptable level

对于没有办法解决的事项应该向事务所报告
For matters that cannot be solved, we should report to the firm

也就是我们项目负责人要向事务所进行报告
that is, our project leader should report to the firm

第四点 我们要记录与独立性有关的
fourthly, we should record

结论和讨论的情况
the conclusions and discussions related to independence

我们这里要强调就是说
I would like to emphasize here that

如果独立性的威胁没有办法解决的
if the threat of independence cannot be solved

我们这个业务有可能就是不能去接受的
our business may not be acceptable

必须拒绝承担这类业务
and we must refuse to undertake such business

为了更好的了解一下
In order to better understand

我们怎么去判断独立性
how to judge the independence

我们可以简单地举个例子
we can simply give an example

比如说第一个事项是
For example, the first thing is

A注册会计师与客户公司副总经理甲
a certified public accountant and B, the deputy general manager of the client company

同为京剧社的票友
are both ticket pals of Beijing Opera Club

那么经甲介绍A从其他企业筹得款项
After B's introduction, A raised money from other enterprises

成功举办了一个个人专场演出
and successfully held a private performance

显然这个东西是影响独立性的
Obviously, this kind of behavior affects independence

因为A注册会计师通过被审计单位
Because A certified public accountant

管理人员的个人关系
through the personal relationship of the management personnel of the audited unit

获得这么一个专场演出的一个票款
obtains the ticket money of the special performance

说明他们具有亲密关系
indicating that they have close relationship

而且发生了直接经济关系
and have direct economic relationship

第二个被事项我们来看一下
Let's take a look at the second item

就是B注册会计师以某上市公司
The CPA B and Yi, the director of customer Infrastructure Department of a listed company

当然这个上市公司它的客户了
the director of customer Infrastructure Department of a listed company

跟这个公司的基建处处长乙是战友
are comrades in arms

已将公司职工集资建房的指标转让给B
Yi transfers the index of the company's employees to B

而且B注册会计师按照
and B according to the payment standard

付款标准交付了集资款
pays the fund-raising

这个也是影响到独立性的
This also affects independence

为什么这样讲
Why?

因为他跟他们两个之间发生了
Because the two of them

商业交易发生商业关系
have business transactions and business relations

而这个金额是比较大的
and this amount is relatively large

特别是一个集资建房
especially a fund-raising building

第三 C注册会计师与客户公司的财务经理
Third, C certified public accountant and financial manager of the client company

同时毕业于同一所学校
graduated from the same school at the same time

那这个是不影响的
which does not affect their independence

因为你仅仅是毕业于同一所财经院校
because they only graduated from the same financial college

不能证明他具有亲密关系
which can not prove that they have close relationship

也没有发生经济利益
and have no economic benefits

第四项 会计事务所原行政部经理D
Fourth, D, the former manager of the administrative department of the accounting firm

于2005年10月离职了
resigned in October 2005

那么担任客户上市公司的办公室主任
In fact, being the office director of the client's listed company

这个事项其实也不影响独立性
does not affect the independence

因为事务所的行政部经理D
Although D, the manager of the administrative department of the accounting firm

在2005年加入了被审计单位担任办公室主任
joined the auditee as the office director in 2005

但他跟事务所其实是没有重要联系的
he has no important connection with the accounting firm

他只是一个行政部经理
He is just a manager of the administration department

他不是专业的合伙人也不是审计师
not a professional partner or auditor

并且它在上市公司也是做办公室主任
and he is only an office director in a listed company

这个职位并不重要
This position is not important

他对报表不会产生重大影响
He will not have a significant impact on the statements

因此这个是不影响独立性的
so this does not affect the independence

最后一个就是W公司
The last one is W company

它是客户公司的控股子公司
which is the holding subsidiary of the client company

2011末 E注册会计师的父亲拥有W公司
At the end of 2011, E certified public accountant's father

3000股流通股股票每股市值是12元
owned 3000 shares of W company's outstanding shares, with a market value of 12 yuan per share

这个我们说会影响独立性
which we say will affect the independence

因为E注册会计师的直系亲属
because the immediate relatives of E certified public accountant

在被审计单位可以控制的子公司当中
in the subsidiaries controlled by the audited unit

拥有直接经济利益
have direct economic interests

这样就会产生一个对独立性的威胁
which will produce a threat to the independence

而且没有任何防范措施可以消除这种威胁
and there is no preventive measures to eliminate this threat

所以这是不行的
so this is not to maintain the independence

好的 同学们这一节的学习就到这里
OK, that's all for students

谢谢大家
Thank you