序言 中国注册会计师协会会长 崔建民 1
序言 香港会计师公会会长 雷添良 1
Foreword by the President of the Hong Kong Society of Accountants 1
译者的话 毕马域会计师行中国业务主管 谢孝衍 1
Translator s Remarks 1
致谢 1
Acknowledgements 1
中国注册会计师独立审计准则序言 1
Preface to Independent Auditing Srandards 2
独立审计基本准则 5
General Independent Auditing Standard 6
独立审计具体准则第1号——会计报表审计 9
Specific Independent Auditing Standard No.1-Audit of Financial Statements 10
独立审计具体准则第2号——审计业务约定书 13
Specific Independent Auditing Standard No.2-Audit Engagement Letters 14
独立审计具体准则第3号——审计计划 17
Specific Independent Auditing Standard No.3-Audit Planning 18
独立审计具体准则第4号——审计抽样 21
Specific Independent Auditing Standard No.4-Audit Sampling 22
独立审计具体准则第5号——审计证据 27
Specific Independent Auditing Standard No.5-Audit Evidence 28
独立审计具体准则第6号——审计工作底稿 31
Specific Independent Auditing Standard No.6-Audit Working I apers 32
独立审计具体准则第7号——审计报告 37
Specific Independent Auditing Standard No.7-Audit Reports 38
独立审计具体准则第8号——错误与舞弊 43
Specific Independent Auditing Standard No.8-Error and Fraud 44
独立审计具体准则第9号——内部控制与审计风险 47
Spccific Independent Auditing Standard No.9-Internal Controls and Audit Risk 48
独立审计具体准则第10号——审计重要性 55
Specific Independent Auditing Standard No.10-Audit Materiality 56
独立审计具体准则第11号——分析性复核 59
Specific Independent Auditing Standard No.11-Analytical Procedures 60
独立审计具体准则第12号——利用专家的工作 63
Specific Independent Auditing Standard No.12-Using the Work of an Expert 64
独立审计具体准则第13号——利用其他注册会计师的工作 67
Specific Independent Auditing Standard No.13-Using the Worh of Other Certified Public Accountants 68
独立审计具体准则第14号——期初余额 71
Specific Independent Auditing Standard No.14-Opening Balances 72
独立审计具体准则第15号——期后事项 75
Specific Independent Auditing Standard No.15-Subsequent Events 76
独立审计实务公告第1号——验资 79
Independent Auditing Practice Pronouncement No.1 -Verification of Capital Contributions 80
独立审计实务公告第2号——管理建议书 83
Independent Auditing Practice Pronouncement No.2-Management Letters 84
独立审计实务公告第3号——小规模企业审计的特殊考虑 87
Independent Auditing Practice Pronouncement No.3-Special Considerations for Audit of Small Husinesses 88
独立审计实务公告第4号——盈利预测审核 91
Independent Auditing Practice Pronouncement No.4-Examination of Profit Forecasts 92
中国注册会计师职业道德基本准则 97
General Standard on Professional Ethice 98
中国注册会计师质量控制基本准则 101
General Standard on Quality Control 102
中国注册会计师职业后续教育基本准则 105
General Standard on Continuing Professional Education 106
附录1：审计报告范式 109
Appendix Ⅰ：Examples of Audit Report 110
附录2：汉英对照常用术语表 119
Appendix Ⅱ：Chinese English Commonly Used Auditing Terms 119
附录3：英汉对照常用术语表 135
Appendix Ⅲ：English-Chinese Commonly Used Auditing Terms 135
附录4：中国注册会计师独立审计准则大事记（1986年7月3日-1995年12月31日） 151
Appendix Ⅳ：A Chronicle of China s Independent Auditing Standards of Certified Public Accountants (From July 3,1986 to January 12,1995) 152
附录5 中国注册会计师独立审计准则制定与咨询组织成员名单（第一届） 157
Appendix Ⅴ：Members of the Advisory Groupx and the CIASs Group (For Drafting the First Batch of CIAs) 158
附录6：中国注册会计师独立审计准则大事记（1996年1月1日-1997年1月1日） 163
Appendix Ⅵ：A Chronicle of China s Independent Auditing Standards of Certified Public Accountants (From January 1,1996 to January 1,1997) 164