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Notice by the Ministry of Finance and the China Banking and Insurance Regulatory Commission of Further Regulating the Work Concerning Bank Confirmations and Responses to Bank Confirmation Requests (2020) [Effective]
财政部、银保监会关于进一步规范银行函证及回函工作的通知(2020) [现行有效]
【法宝引证码】

Notice by the Ministry of Finance and the China Banking and Insurance Regulatory Commission of Further Regulating the Work Concerning Bank Confirmations and Responses to Bank Confirmation Requests 

财政部、银保监会关于进一步规范银行函证及回函工作的通知

(No. 12 [2020] of the Ministry of Finance) (财会〔2020〕12号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local offices of the China Banking and Insurance Regulatory Commission (“CBIRC”); the Chinese Institute of Certified Public Accountants (“CICPA”); the China Banking Association (“CBA”); and all policy banks, large banks, joint-stock banks, and foreign-funded banks: 各省、自治区、直辖市、计划单列市财政厅(局),各银保监局,中国注册会计师协会,中国银行业协会,各政策性银行、大型银行、股份制银行、外资银行:
For the purposes of further regulating the work concerning bank confirmations and responses to bank confirmation requests, improving audit quality, maintaining the order of the financial market, promoting the building of the social credit system, and preventing operational risks and reputation risks of banking financial institutions, you are hereby notified of relevant matters as follows: 为进一步规范银行函证及回函工作,提升审计工作质量,维护金融市场秩序,推动社会信用体系建设,防范银行业金融机构操作风险和声誉风险,现将有关事项通知如下:
I. Attaching great importance to the work concerning bank confirmations and responses to bank confirmation requests   一、高度重视银行函证及回函工作
“A bank confirmation and a response to the bank confirmation request” means the process in which a certified public accountant (“CPA”) directly sends a bank confirmation request to a banking financial institution after being authorized by an audited entity, and the banking financial institution checks and verifies relevant information and directly provides a written response with respect to the bank confirmation request it receives. “Bank confirmations and responses to bank confirmation requests” is an important way to consolidate the quality of market participants' accounting information, prevent financial risks, and maintain market order. Bank confirmation is one of the core procedures of the independent audit by a CPA, and response to a bank confirmation request is crucial for the CPA to identify financial statement errors and frauds in the audit work. Regulating the work concerning bank confirmations and responses to bank confirmation requests is conducive to banking financial institutions' enhancement of their internal control and risk prevention. 银行函证及回函,是注册会计师在获取被审计单位授权后,直接向银行业金融机构发出询证函,银行业金融机构针对所收到的询证函,查询、核对相关信息并直接提供书面回函的过程。银行函证及回函工作是夯实市场主体会计信息质量、防范金融风险、维护市场秩序的重要途径。银行函证是注册会计师独立审计的核心程序之一,银行函证回函对于注册会计师在审计工作中识别财务报表错误与舞弊行为至关重要。规范银行函证回函工作,有利于银行业金融机构加强内部控制、防范风险。
CPAs and banking financial institutions shall fully understand the importance of bank confirmations and responses to bank confirmation requests. CPAs shall fully perform their duties, and prudently consider whether the audit evidence obtained from bank confirmations is sufficient, appropriate and reliable based on the responses given by banking financial institutions. Banking financial institutions shall strengthen internal control, effectively prevent risks, assume social responsibilities, enhance service awareness, and attach great importance to and effectively conduct the work concerning responses to bank confirmation requests. 注册会计师和银行业金融机构应当充分认识银行函证及回函工作的重要性。注册会计师应当充分履行职责,在银行业金融机构回函的基础上,审慎考虑实施函证获取的审计证据是否充分、适当、可靠。银行业金融机构应当加强内部控制,切实防范风险、承担社会责任、提升服务意识,高度重视并做好银行函证的回函工作。
II. Enhancing the administration of bank confirmations and responses to bank confirmation requests   二、强化银行函证及回函工作管理
CPAs shall implement the bank confirmation procedures according to the requirements of the Auditing Standard for Certified Public Accountants of China. During the implementation of the procedures, CPAs shall, as needed for the specific business, select appropriate formats of bank confirmation requests from the Operational Guidelines for Bank Confirmations and Responses to Confirmation Requests (hereinafter referred to as the “Operational Guidelines”), and implement the procedures and enter information strictly according to the requirements of the Operations Guidelines. CPAs shall strictly keep confidential the information listed in bank confirmation requests (including written responses thereto) and use such information only for practicing purposes.
......
 注册会计师应当按照中国注册会计师审计准则的要求实施银行函证程序。在实施时,注册会计师应当根据具体业务的需要,从《银行函证及回函工作操作指引》(以下简称操作指引)中选择适当的银行询证函格式,并严格按照操作指引的要求操作、填写。注册会计师应当对银行询证函(包括回函)中所列信息严格保密,仅用于执业目的。
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