中国注册会计师独立审计准则 汉英对照 2003PDF电子书下载

序言一 1

Foreword Ⅰ 2

序言二 5

Foreword Ⅱ 6

译者的话 7

Translator's Remarks 8

志谢 9

Acknowledgements 10

中国注册会计师独立审计准则序言 13

Preface to Independent Auditing Standards 14

独立审计基本准则 19

General Independent Auditing Standard 20

独立审计具体准则第1号——会计报表审计 25

Specific Independent Auditing Standard No.1—Audit of Financial Statements 26

独立审计具体准则第2号——审计业务约定书 33

Specific Independent Auditing Standard No.2—Audit Engagement Letters 34

独立审计具体准则第3号——审计计划 39

Specific Independent Auditing Standard No.3—Audit Planning 40

独立审计具体准则第4号——审计抽样 47

Specific Independent Auditing Standard No.4—Audit Sampling 48

独立审计具体准则第5号——审计证据 57

Specific Independent Auditing Standard No.5—Audit Evidence 58

独立审计具体准则第6号——审计工作底稿 65

Specific Independent Anditing Standard No.6—Audit Working Papers 66

独立审计具体准则第7号——审计报告（2003年4月14日修订） 75

Specific Independent Auditing Standard No.7—Audit Report（Revised on 14 April,2003） 76

独立审计具体准则第8号——错误与舞弊 89

Specific Independent Auditing Standard No.8—Error and Fraud 90

独立审计具体准则第9号——内部控制与审计风险 97

Specific Independent Auditing Standard No.9—Internal Controls and Audit Risk 98

独立审计具体准则第10号——审计重要性 111

Specific Independent Auditing Standard No.10—Audit Materiality 112

独立审计具体准则第11号——分析性复核 119

Specific Independent Auditing Standard No.11—Analytical Procedures 120

独立审计具体准则第12号——利用专家的工作 125

Specific Independent Auditing Standard N0.12—Using the Work of an Expert 126

独立审计具体准则第13号——利用其他注册会计师的工作 133

Specific Independent Auditing Standard No.13—Using the Work of Other Certified Public Accountants 134

独立审计具体准则第14号——期初余额 141

Specific Independent Auditing Standard No.14—Opening Balances 142

独立审计具体准则第15号——期后事项 147

Specific Independent Auditing Standard No.15—Subsequent Events 148

独立审计具体准则第16号——关联方及其交易 155

Specific Independent Auditing Standard No.16—Related Parties and Transactions with Such Parties 156

独立审计具体准则第17号——持续经营（2003年4月14日修订） 165

Specific Independent Anditing Standard No.17—Going Concern(Revised on 14 April,2003) 166

独立审计具体准则第18号——违反法规行为 175

Specific Independent Auditing Standard No.18—Noncompliance with Laws and Regulations 176

独立审计具体准则第19号——与已审计会计报表一同披露的其他信息 185

Specific Independent Auditing Standard No.19—Other Information Disclosed with Audited Financial Statements 186

独立审计具体准则第20号——计算机信息系统环境下的审计 193

Specific Independent Auditing Standard No.20—Auditing in a Computer Information Systems Environment 194

独立审计具体准则第21号——了解被审计单位情况 199

Specific Independent Auditing Standard No.21—Knowledge of the Entity's Business 200

独立审计具体准则第22号——考虑内部审计工作 207

Specific Independent Auditing Standard No.22—Considering the Work of Internal Anditing 208

独立审计具体准则第23号——管理当局声明 213

Specific Independent Auditing Standard No.23—Management Representations 214

独立审计具体准则第24号——与管理当局的沟通 219

Specific Independent Auditing Standard No.24—Communication with Management 220

独立审计具体准则第25号——会计估计 227

Specific Independent Auditing Standard No.25—Accounting Estimates 228

独立审计具体准则第26号——存货监盘 235

Specific Independent Auditing Standard No.26—Supervision of Physical Inventory Count 236

独立审计具体准则第27号——函证 245

Specific Independent Auditing Standard No.27—Confirmations 246

独立审计具体准则第28号——前后任注册会计师的沟通 255

Specific Independent Auditing Standard No.28—Communications between Predecessor and Successor CPAs 256

独立审计实务公告第1号——验资（2001年1月21日修订） 261

Independent Auditing Practice Pronouncement No.1—Verification of Capital Contributions(Revised on 21 January,2001) 262

独立审计实务公告第2号——管理建议书 271

Independent Auditing Practice Pronouncement No.2—Management Letters 272

独立审计实务公告第3号——小规模企业审计的特殊考虑 277

Independent Auditing Practice Pronouncement No.3—Special Considerations for Auditof Small Businesses 278

独立审计实务公告第4号——盈利预测审核 283

Independent Auditing Practice Pronouncement No.4—Examination of Profit Forecasts 284

独立审计实务公告第5号——合并会计报表审计的特殊考虑 293

Independent Auditing Practice Pronouncement No.5—Special Considerations for Audit of Consolidated Financial Statemnents 294

独立审计实务公告第6号——特殊目的业务审计报告 303

Independent Auditing Practice Pronouncement No.6—Audit Report on Special Purpose Engagements 304

独立审计实务公告第7号——商业银行会计报表审计 311

Independent Auditing Practice Pronouncement No.7—Audit of Financial Statements of Commercial Banks 312

独立审计实务公告第8号——银行间函证程序 333

Independent Auditing Practice Pronouncement No.8—Inter-Bank Confirmation Procedures 334

独立审计实务公告第9号——对财务信息执行商定程序 339

Independent Auditing Practice Pronouncement No.9—Engagements toPerform Agreed-upon Procedures Regarding Financial Information 340

独立审计实务公告第10号——会计报表审阅 347

Independent Auditing Practice Pronouncement No.10—Engagements to Review Financial Statements 348

中国注册会计师职业道德基本准则 357

General Standard on Professional Ethies 358

中国注册会计师质量控制基本准则 363

General Standard on Quality Control 364

中国注册会计师职业后续教育基本准则 371

General Standard on Continuing Professional Education 372

附录1 中国注册会计师独立审计准则大事记（1986年7月3日～2003年7月1日） 377

Appendix Ⅰ A Chronicle of China's Independent Auditing Standards of Certified Public Accountants(From July 3,1986 to July 1,2003) 378

附录2 中国注册会计师独立审计准则制定与咨询组成员名单（第一届至第六届） 397

Appendix Ⅱ Members of the Advisory Groups and the CIASs Group(From First to Sixth Batch) 398