独立审计具体准则第13号——利用其他注册会计师的工作 SPECIFIC INDEPENDENT AUDITING STANDARD NO.13——USING THE WORK OF OTHER CERTIFIED PUBLIC ACCOUNTANTS

独立审计具体准则第13号——利用其他注册会计师的工作 SPECIFIC INDEPENDENT AUDITING STANDARD NO.13——USING THE WORK OF OTHER CERTIFIED PUBLIC ACCOUNTANTS

会协字[1996]457号
颁布日期：19961226 　实施日期：19970101 　颁布单位：中国注册会计师协会

　　Chapter 1 General provisions

　　Article 1

　　This standard is prepared in accordance with the General Independent Auditing Standard to establish standards for Certified Public Accountants （“CPAs”） acting as principal CPAs on using the work of other CPAs in the audit of financial statements and to define the responsibilities and duties of both parties.

　　Article 2

　　The term “principal CPA” in this standard refers to the CPA who is responsible for expressing an audit opinion on the entity's financial statements as a whole and who uses the work of other CPAs.

　　The term “other CPA” in this standard refers to the CPA of another accounting firm who is responsible for performing an audit on the accounting information of one or more components of the entity.

　　The term “component” in this standard refers to the entity's division， branch， subsidiary or associated company etc. whose accounting information is included in the financial statements as a whole， audited by the principal CPA.

　　Article 3

　　This standard is not applicable in the following circumstances：

　　（1） joint audits；

　　（2） where the accounting information of one or more components has no material impact on the entity's financial statements

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