專業英語—評估報告（四）

As we discussed in last edition， Certificate of Value is used in appraisal report in US. and some other countries to attest to the fact that the appraiser has followed the ethical and professional requirements in performing the assignment. A signed certification is an integral part of the appraisal report. The appraiser who signs any part of the appraisal report， including a letter of transmittal， must also sign this certification.

我們在上一期討論過，在美國和一些其他國家評估報告中都有關于評估的聲明，以聲明評估師在執行業務過程中已經遵守了職業道德方面的要求和專業方面的要求。經評估師簽署的評估聲明是評估報告的組成部分。在評估報告中任何一部分簽名的評估師，包括在評估報告提交函上簽名的評估師，都必須在這一評估聲明上簽名。

According to USPAP， each written appraisal report must contain a signed certification that is similar in content to the following form:

I certify that， to the best of my knowledge and belief:

——the statements of fact contained in this report are true and correct.

——the reported analyses， opinions， and conclusions are limited only by the reported assumptions and limiting conditions and are my personal， impartial， and unbiased professional analyses， opinions， and conclusions.

——I have no (or the specified) present or prospective interest in the property that is the subject of this report and no (or the specified) personal interest with respect to the parties involved.

根據《美國專業評估執業統一準則》的規定，每份書面評估報告應包括一個與下列內容類似的經評估師簽署的聲明：

我以我的知識和信仰，聲明：

——報告中對事實的陳述是真實和正確的；

——報告中的分析、意見和結論是我個人的、公正和專業的分析、意見和結論，受報告中列明的假設和限制性條件的限制。

——我現在和未來與本報告中的被評估資產不存在（或存在載明的）利益關系，也同有關當事人不存在（或存在載明的）個人利益關系。

——my engagement in this assignment was not contingent upon developing or reporting predetermined results.

——my compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client， the amount of the value opinion， the attainment of a stipulated result， or the occurrence of a subsequent event directly related to the intended use of this appraisal.

——my analyses， opinions， and conclusions were developed， and this report has been prepared， in conformity with the Uniform Standards of Professional Appraisal Practice.

——我承接本業務不以形成或報告事先確定的結果為條件；

——我完成本業務所獲取的報酬與下列事項無關：提供與報告預先確定的價值、確定對客戶有利的價值、被評估資產的價值量、實現約定的結果、實現與評估業務期望用途相關的事項；

——我依照專業評估執業統一準則進行分析、形成意見、結論和編制評估報告。

——I have (or have not) made a personal inspection of the property that is the subject of this report. (If more than one person signs this certification， the certification must clearly specify which individuals did and which individuals did not make a personal inspection of the appraised property.)

——no one provided significant appraisal assistance to the person signing this certification. (If there are exceptions， the name of each individual providing significant appraisal assistance must be stated.)

——我本人已經（或沒有）對評估報告中的被評估資產進行了調查。（如果有一個以上評估師簽署該評估聲明，在聲明中應清楚地說明哪些評估師對被評估資產做過檢查，哪些評估師未做過調查。）

——沒有人對評估聲明簽署人提供過重要的專業幫助。（如果存在例外情形，所有提供重要專業幫助的人名須列明）。

本期詞匯：

USPAP，Uniform Standards of Professional Appraisal Practice，專業評估執業統一準則，是美國評估促進會（TAF）制定的評估準則，在美國評估界和國際評估界有重要影響。

特別注解：

從上述聲明內容中，我們可以看出美國USPAP并不要求評估師不得與評估標的或評估業務當事人存在利益關系，但在評估聲明方面對利益關系的存在予以了嚴格規定。只有不存在利益關系時，才能聲明“不存在利益關系”即獨立性。如果存在某種利益關系，應當在評估聲明中對此種利益關系予以聲明，以提示評估報告使用者。這種對獨立性的不嚴格要求體現了美國評估界對評估咨詢性質的認識，但這并不意味著美國評估界不重視評估師的獨立性。雖然從表面上看似乎美國評估師的獨立性要求不嚴，但輔之以嚴格的利益關系聲明，能夠使評估報告使用者清晰地了解評估師在此項業務中的獨立性并恰當評價、使用評估結論，因此最終還是能夠有效地維護評估行業的聲譽。