独立审计实务公告第2号——管理建议书 INDEPENDENT AUDITING PRACTICE PRONOUNCEMENT NO.2——MANAGEMENT LETTERS

独立审计实务公告第2号——管理建议书 INDEPENDENT AUDITING PRACTICE PRONOUNCEMENT NO.2——MANAGEMENT LETTERS

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 pronouncement is prepared in accordance with the General Independent Auditing Standard to establish standards for Certified Public Accountants （“CPAs”） on the preparation and issuance of management letters in the audit of financial statements.

　　Article 2

　　The term “management letter” in this pronouncement refers to any written recommendation made by the CPA with respect to material internal control weaknesses identified during the audit， which may result in material misstatements or omissions in the entity's financial statements.

　　Article 3

　　This pronouncement is not applicable when the CPA accepts the engagement specifically to perform an examination on the internal controls and to provide management with recommendations.

　　Chapter 2 General principles

　　Article 4

　　The CPA should inform the entity's management of the material internal control weaknesses identified during the audit. If necessary， a management letter may be issued.

　　The CPA may inform the entity's relevant staff verbally， or by other appropriate means， of general problems with the internal controls identified during the audit.

　　Article 5

　　The CPA should document internal control weakn

[1] [2] [3] [4] 下一页