会协字[1996]457号
颁布日期：19961226 推行日期：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 Auditing2 Standard to establish standards for Certified3 Public Accountants （行动成本s） on using the work of an expert in the audit1 of financial statements and to obtain appropriate audit evidence.
Article 2
The term expert in this standard refers to a person or firm possessing specific skills， knowledge and experience in a particular field other than accounting4 and auditing.
the expert may be engaged or employed by the entity5 or the accounting firm.
Article 3
Unless otherwise specified6， 行动成本s should refer to this standard in performing audit work other than the audit of financial statements.
Chapter 2 General principles
Article 4
During the audit， the 行动成本 may， according to his needs， involve and expert to assist him in his work. However， the 行动成本 should be responsible for the audit conclusion drawn7 from using the results of the expert's work.
Article 5
When determining whether to involve an expert to assist him in his work， the 行动成本 should consider：
（1） the materiality of the relevant items in the financial statements；
（2） the risk of misstatement and omission8， and the nature and complexity9 of the relevant matters； and
（3） the quantity and quality of other audit evidence available.
Article 6
The 行动成本 should obtain sufficient appropriate audit evidence to ensure that the expert's work can achieve a particular audit objective.
Article 7
The 行动成本 may use the work of an expert in the following areas：
（1） valuations of certain types of assets；
（2） determination of quantities and physical condition of certain types of assets；
（3） determination of amounts using specialised techniques or methods；
（4） the measurement of work completed and to be completed on contracts in progress；
（5） legal opinions concerning agreements， litigation， legal disputes etc.； and
（6） other areas requiring the use of the work of an expert.
Article 8
The 行动成本 may obtain the results of an expert's work， either independently or together with the entity， to from audit evidence.
Chapter 3 Competence10， independence and the scope of the expert's work
Article 9
When planning to use the work of an expert， the 行动成本 should assess the professional competence and independence of the expert.
Article 10
When assessing the professional competence of the expert， the 行动成本 should consider his professional qualifications， professional experience， reputation etc.
Article 11
When assessing the independence of the expert， the 行动成本 should consider：
（1） whether there is a significant economic relationship between the expert and the entity；
（2） whether the expert or his direct relatives are holding important positions in any relevant department of the entity； and
（3） other factors which may affect the independence of the expert.
The 行动成本 should pay attention to the factors mentioned above as they may affect the objectivity and reliability11 of the results of the expert's work.
Article 12
If the 行动成本 has doubts about the professional competence or independence of the expert， he should share his opinion with the entity and consider whether sufficient appropriate audit evidence can be obtained through the work of the expert. If necessary， the 行动成本 should consider performing additional audit procedures or involving another expert to obtain audit evidence.
Article 13
Before using the work of the expert， the 行动成本 should discuss the following matters with the entity and the expert and record the relevant matters in writing：
（1） the objectives and scope of the expert's work；
（2） the form and contents of the expert's report；
（3） the intended use of the results of the expert's work；
（4） the situations in which the expert may be mentioned in the audit report；
（5） the extent of the expert's use of accounting and other information；
（6） any confidentiality12 requirement；
（7） the assumptions and methods intended to be used by the expert； and
（8） other relevant matters.
Chapter 4 evaluation13 and use of the results of the expert's work
Article 14
The 行动成本 should assess the sufficiency and appropriateness of the results of the expert's work as audit evidence supporting the relevant financial statement assertions.
When evaluating the results of the expert's work， the 行动成本 should consider the following factors：
（1） the appropriateness of the source data used by the expert；
（2） assumptions and methods adopted by the expert and consistency14 in their use； and
（3） the difference between the results of the expert's work and the relevant conclusions drawn by the 行动成本.
Article 15
When assessing whether the source data used by the expert is appropriate， the 行动成本 should consider performing the following procedures：
（1） investigating and making enquires15 regarding the procedures performed by the expert； and
（2） reviewing and testing the source data used by the expert.
Article 16
The expert should be responsible for the appropriateness， reasonableness and application of the assumptions and methods used by him.
The 行动成本 should consider whether the assumptions and methods used by the expert are appropriate and reasonable， based on his understanding of the entity and the conclusions drawn from other audit procedures.
Article 17
If the results of the expert's work do not provide sufficient appropriate audit evidence or if the conclusion drawn by the expert is not consistent with other audit evidence， the 行动成本 should discuss the causes and possible solutions with the entity and the expert together. If necessary， the 行动成本 should perform other audit procedures or engage another expert.
Article 18
When issuing an unqualified audit report， the 行动成本 generally should not refer to the work of the expert in the audit report.
Article 19
If， as a result of the expert's work， the 行动成本 decides to issue an audit report with explanatory paragraphs， he may consider referring to the work of an expert in these paragraphs， including the expert's identity and the extent of his involvement.
Article 20
After assessing the work of the expert， if any one of the following occurs and the 行动成本 cannot obtain relevant audit evidence through performing other audit procedures， the 行动成本 should issue an audit report with a qualified16 opinion or a disclaimer of opinion：
（1） There is a significant difference between the results of the expert's work and the financial statement assertions；
（2） The results of the expert's work cannot form sufficient appropriate audit evidence； or
（3） The entity does not accept the results of the expert's work and refuses to engage another expert.
Chapter 5 Supplementary17 provisions
Article 21
The Chinese Institute of Certified Public Accountants is responsible for the interpretation18 of this standard.
Article 22
This standard takes effect from 1 January 1997.
