Article 1 In order to standardize the audit business of foreign exchange receipts and payments statements by certified public accountants, clarify work requirements, and ensure the quality of practice, these guiding opinions are formulated in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants.

Article 2 The term “foreign exchange receipts and expenditures statement review” as mentioned in these guiding opinions refers to whether the preparation of the foreign exchange receipts and expenditures statement by a certified public accountant when entrusted by a foreign-invested enterprise (hereinafter referred to as the audited entity) complies with the requirements Review the relevant provisions of the State’s foreign exchange administration and issue opinions.

Article 3 In accordance with the relevant provisions of the state’s foreign exchange administration, it is the responsibility of the management authority of the entity being audited to prepare a true and complete statement of foreign exchange receipts and payments.

In accordance with the requirements of this guidance, it is the responsibility of certified public accountants to issue an audit report on the foreign exchange receipts and expenditures statement based on the implementation of the audit work.

Article 4 Certified public accountants shall review the statement of foreign exchange receipts and payments on the basis of the annual accounting statement audit.

If the audit of the annual accounting statements of the audited unit is performed by other certified public accountants, the certified public accountant should consider using the work of other certified public accountants, or implement necessary audit procedures as the basis for auditing the foreign exchange receipts and expenditures statement.

Article 5 The certified public accountant shall obtain sufficient and appropriate audit evidence to draw appropriate audit conclusions as the basis for forming audit opinions.

Article 6 The audit opinion of the certified public accountant is intended to reasonably ensure the authenticity and completeness of the foreign exchange receipts and payments statement, but it should not be regarded as a compliance with the foreign exchange receipts and payments of the audited unit. Guarantees provided.

If during the audit process it is noticed that the audited entity has seriously violated the relevant provisions of the state's foreign exchange administration, the certified public accountant shall appropriately reflect it in the audit report. Article 7 Before undertaking the business of reviewing the statement of foreign exchange receipts and expenditures, CPAs shall understand the following basic information and consider their own professional competence and business risks to determine whether to accept the entrustment:

(1) National Foreign Exchange Administration Relevant laws and regulations;

(2) The business contents of the audited unit related to foreign exchange receipts and payments;

(3) The principles and methods of foreign exchange accounting of the audited unit;

(4) Foreign exchange registration situation of the audited unit;

(5) Internal control of the audited unit related to foreign exchange receipts and payments;

(6) Previous years of the audited unit The review of the foreign exchange receipts and payments statement;

(7) Whether the annual accounting statements of the audited unit are audited by other certified public accountants.

Article 8 If the CPA accepts the entrustment, the CPA shall communicate with the client on matters such as the purpose of the entrustment, the scope of the audit, the responsibilities of both parties, the purpose of the audit report, the audit charges, etc., and sign a business engagement letter. Article 9 Certified public accountants shall, based on the specific circumstances of the foreign exchange business of the entity being audited, reasonably apply the principle of materiality to plan and implement the audit work.

Article 10 Certified public accountants shall, on the basis of auditing the annual accounting statements, implement the procedures specified in Articles 11 to 22 on the foreign exchange receipts and expenditures statement.

If it is discovered that the statement of foreign exchange receipts and payments contains signs of major non-compliance with the preparation requirements, the certified public accountant shall add necessary review procedures.

The certified public accountant shall determine the nature, time and duration of the audit procedures based on factors such as the level of importance, the effectiveness of the audited unit’s internal controls related to foreign exchange receipts and payments, and the risk of misstatement of items in the foreign exchange receipts and payments statement. scope.

Article 11 The certified public accountant shall implement the following review procedures for foreign exchange monetary funds:

(1) Obtain a detailed statement of the balance of foreign exchange monetary funds, and compare the RMB amount and the amount corresponding to the detailed balance. Check the total number of detailed balances of non-foreign exchange accounts with the amounts of relevant items in the audited accounting statements;

(2) Check the total number of detailed balances of foreign exchange accounts with the relevant items of the foreign exchange receipts and expenditures statement;< /p>

(3) Obtain the foreign exchange account opening approval document and check whether the account type of the filled-in items complies with the preparation regulations of the foreign exchange receipts and expenditures statement;

(4) Check whether the conversion of non-USD foreign currencies is correct.

Article 12 CPAs shall implement the following review procedures for foreign exchange receivables and payables (including prepayments and prepayments, excluding foreign exchange interest payable):

(1) ) Obtain a detailed balance sheet of foreign exchange receivables and payables, and check the total amount of RMB amounts corresponding to the detailed balances and non-foreign exchange account detail balances with the amounts of relevant items in the audited accounting statements;

(II) ) Check the classified summaries of the detailed balances of the foreign exchange account with the relevant items in the foreign exchange receipts and expenditures statement;

(3) Check whether the audited unit has updated the detailed accounts in accordance with the indicators in the foreign exchange receipts and expenditures statement. Classification, whether the aging of foreign exchange payable items is correct;

(4) Check whether the conversion of non-US dollar foreign currencies is correct.

Article 13 Certified public accountants shall implement the following review procedures for overseas investments and domestic foreign exchange investments:

(1) Obtain the capital verification report or relevant capital contribution certificate of each invested unit, Check whether the amounts are consistent with the relevant items in the foreign exchange receipts and payments statement;

(2) Fill in the investment method and amount stated in the capital verification report or relevant investment certificate with the amounts listed in the relevant items in the foreign exchange receipts and payments statement Verify;

(3) Check whether the investment income actually obtained during the year is appropriately reflected in the current account balance;

(4) Check whether the conversion of non-USD foreign currencies is correct.

Article 14 The certified public accountant shall implement the following review procedures for non-foreign exchange assets:

(1) Obtain a table of increases and decreases in various non-foreign exchange assets this year, and check Changes in non-foreign exchange assets during the year;

(2) Check the increases and decreases in the balance of other related foreign exchange items during the year and related documents and materials to determine whether there are various types of non-foreign exchange assets that are not included in the acquisition. Non-foreign exchange assets in the table of increases and decreases in formal assets this year;

(3) Check whether the amounts of claims and debts denominated in foreign currencies and settled in RMB are correct;

(4) Check whether the amount of non-foreign exchange assets formed by increasing or decreasing capital is correct;

(5) Check whether the conversion of non-USD foreign currencies is correct.

Article 15 The certified public accountant shall implement the following review procedures for the balance of foreign exchange settlement and purchase:

(1) Obtain the detailed summary table of foreign exchange settlement and purchase for the current year, and recalculate the current year's foreign exchange settlement and purchase balance. The balance of foreign exchange settlement and purchase shall be checked with the amount of the corresponding items in the foreign exchange receipts and expenditures statement;

(2) By analyzing the relevant items of the balance sheet and income statement, check the balance sheet that has not been accounted for in the foreign exchange account and handled directly by the bank. Whether the foreign exchange settlement and purchase business has been included in the detailed summary table of foreign exchange settlement and foreign exchange purchases this year;

(3) Check whether the conversion of non-USD foreign currencies is correct.

Article 16 The CPA shall implement the following review procedures for exchange rate conversion differences:

(1) Check whether the conversion exchange rate used when preparing the statement of foreign exchange receipts and expenditures complies with regulations;< /p>

(2) Implement analysis procedures to evaluate the rationality of the changes in exchange rate translation differences this year.

Article 17 The certified public accountant shall implement the following review procedures for other assets:

(1) Check the formation and data sources of other assets during the year;

(2) If the amount of other assets is large (for example, the ratio of the total assets at the end of the period exceeds 0.5%), the authenticity and completeness of other items in the foreign exchange receipts and payments statement should be further checked;

(3) If the amount of other assets cannot be reduced to an acceptable low level after further inspection, an audit report with a qualified opinion or a negative opinion should be issued depending on the importance of the misstatement.

Article 18 The certified public accountant shall implement the following review procedures for loan items (including foreign exchange interest payable):

(1) Obtain the detailed balance sheet of foreign exchange borrowings and submit the foreign exchange borrowings Check the total amount of RMB corresponding to the detailed balance and the detailed balance of non-foreign exchange borrowings with the corresponding item amounts in the audited accounting statements;

(2) Check whether the audited unit complies with the indicator instructions in the foreign exchange receipts and expenditures statement , reclassify and calculate the detailed balance of foreign exchange loans, and check whether the amount filled in is correct;

(3) Obtain the foreign debt registration certificate and loan contract, and check whether the amount filled in the loan items is complete;

(4) Implement analysis procedures for the accrued loan interest, evaluate the reasonableness of the amount of foreign exchange interest payable this year, and determine its impact on the current account balance;

(5) Check non-US dollar foreign currencies Is the conversion correct?

Article 19 The certified public accountant shall implement the following review procedures for the paid-in foreign exchange capital:

(1) Obtain the capital verification report and related documents on the increase or decrease in foreign exchange capital this year, and inspect Whether the amount of increase or decrease in foreign exchange capital is consistent with the amount stated in the capital verification report and related documents;

(2) Check whether capital consideration transfer and unilateral capital transfer occurred this year; if so, obtain Relevant documents, check whether the amount filled in after capital consideration transfer and unilateral capital transfer is correct, and also check the consistency of the information filled in the corresponding items of the asset side;

(3) Check whether the conversion of non-USD foreign currencies is correct correct.

Article 20 The certified public accountant shall implement the following audit procedures for current account balances:

(1) If the audited unit does not have a reporting system related to current account balances, register The accountant should recalculate the current year's current account balance and check whether the amount is correct;

(2) If the audited unit has a reporting system related to the current account balance, the certified public accountant shall On the basis of testing the effectiveness of the relevant reporting system, substantive analysis procedures should be carried out on the current year's current account balance to check whether the amount is correct;

(3) Checking non-U.S. dollars Whether the foreign currency conversion is correct.

Article 21 If it is discovered that there is a misstatement in the opening amount of an item in the statement of foreign exchange receipts and payments, the certified public accountant shall request the audited unit to adjust the closing amount of the relevant items for the current year, and the importance of the misstatement shall be considered to be within be appropriately reflected in the audit report.

Article 22 The certified public accountant shall implement the following review procedures on the notes to the statement of foreign exchange receipts and payments:

(1) The changes and balances of external guarantees during the year shall be combined with the Review the audit procedures implemented for external guarantees in the audit of the unit's annual accounting statements, and check whether the amounts filled in are correct;

(2) For the calculation of the year-end balance of undistributed profits owned by foreign parties based on equity or agreed proportions, the Check whether the amounts filled in are correct based on the audited accounting statements;

(3) Regarding the ratio of other assets to the total assets, check whether the amounts filled in are correct based on the audit results of the foreign exchange receipts and expenditures table.

Article 23 The certified public accountant shall obtain a written statement that the management authority of the audited unit has truly and completely prepared a statement of foreign exchange receipts and payments in accordance with the relevant provisions of the state’s foreign exchange administration.

Article 24 The certified public accountant shall form work records of the audit procedures implemented and their results. Article 25 The certified public accountant shall review and evaluate the audit evidence, consider the audit work related to foreign exchange receipts and payments and the corresponding audit conclusions when auditing the annual accounting statements, form audit opinions, and issue an audit report.

Article 26 The audit report shall include the following elements:

(1) Title;

(2) Recipient;

(4) Scope paragraph;

(5) Opinion paragraph;

(6) Used for the distribution of audit reports Restrictive statement;

(7) Signature and seal of certified public accountant;

(8) Name, address and seal of accounting firm;

(9) Report date.

The CPA may, as necessary, add an explanatory paragraph before the opinion paragraph of the audit report, or add an emphasis of matter paragraph after the opinion paragraph.

Article 27 The title of the audit report shall be uniformly standardized as “Audit Report on the Statement of Foreign Exchange Receipts and Expenditures”.

Article 28 The recipient of the audit report shall be the client of the audit business. The audit report shall state the full name of the recipient.

The introductory paragraph of Article 29 of the audit report shall state the following contents:

(1) The name and date of the audited foreign exchange receipts and expenditures statement;

(2) The responsibilities of the management authority of the audited unit and the responsibilities of the certified public accountants.

Article 30 The scope paragraph of the audit report shall state the following content:

(1) The basis for the audit is the "Guiding Opinions on the Audit of the Statement of Foreign Exchange Receipts and Expenditures" formulated by the Chinese Institute of Certified Public Accountants 》;

(2) The audit work mainly includes inspection of records and documents, inquiries and implementation of analysis procedures;

(3) The audit work provides a reasonable basis for the CPA to express opinions.

Article 31 The opinion paragraph of the audit report shall explain whether the preparation of the statement of foreign exchange receipts and expenditures complies with the relevant provisions of the state's foreign exchange administration in all major aspects.

Article 32 The certified public accountant shall issue an unqualified opinion on the statement of foreign exchange receipts and expenditures based on the results of the audit work and with reference to the "Specific Standards for Independent Auditing No. 7 - Audit Report". Audit reports with qualified opinions, negative opinions or disclaimers of opinions.

Article 33 If it is noticed during the audit process that the audited unit has seriously violated the relevant provisions of the state's foreign exchange administration, or it is discovered that there are major misstatements in the opening numbers of the items in the statement of foreign exchange receipts and payments that have been If adjustments are made this year, the CPA should add an emphasis on matters paragraph after the opinion paragraph to explain.

The certified public accountant should indicate in the emphasis of matter paragraph that the content of this paragraph is only used to remind users of the statement of foreign exchange receipts and expenditures to pay attention, and does not affect the opinions expressed.

Article 34 The certified public accountant shall state in the audit report that the audit report can only be used when the audited unit submits a statement of foreign exchange receipts and payments to the state foreign exchange administration department and shall not be used for other purposes.

Article 35 The audit report shall be signed and sealed by a certified public accountant, state the name and address of the accounting firm, and be stamped with the official seal of the accounting firm.

Article 36 The date of the audit report refers to the date when the certified public accountant completes the audit work. The date of the audit report should not be earlier than the date when the management authority of the audited unit signs the statement of foreign exchange receipts and expenditures, and usually not earlier than the date of the audit report on the annual accounting statements of the audited unit.

Article 37 The audit report issued by the certified public accountant shall be appended with the audited foreign exchange receipts and expenditures statement. Article 38 These guiding opinions shall come into effect on January 15, 2005.