序言 1
Foreword 2
译者的话 5
Translator s Remarks 6
志谢 7
Acknowledgements 8
中国注册会计师独立审计准则序言 11
Preface to Independent Auditing Standards 12
独立审计基本准则 17
General Independent Auditing Standard 18
独立审计具体准则第1号--会计报表审计 23
Specific Independent Auditing Standard No.1--Audit of Financial Statements 24
独立审计具体准则第2号--审计业务约定书 31
Specific Independent Auditing Standard No.2--Audit Engagement Letters 32
独立审计具体准则第3号--审计计划 37
Specific Independent Auditing Standard No.3--Audit Planning 38
独立审计具体准则第4号--审计抽样 45
Specific Independent Auditing Standard No.4--Audit Sampling 46
独立审计具体准则第5号--审计证据 55
Specific Independent Auditing Standard No.5--Audit Evidence 56
独立审计具体准则第6号--审计工作底稿 63
Specific Independent Auditing Standard No.6--Audit Working Papers 64
独立审计具体准则第7号--审计报告 73
Specific Independent Auditing Standard No.7--Audit Report 74
独立审计具体准则第8号--错误与舞弊 83
Specific Independent Auditing Standard No.8--Error and Fraud 84
独立审计具体准则第9号--内部控制与审计风险 91
Specific Independent Auditing Standard No.9--Internal Controls and Audit Risk 92
独立审计具体准则第10号--审计重要性 105
Specific Independent Auditing Standard No.10--Audit Materiality 106
独立审计具体准则第11号--分析性复核 113
Specific Independent Auditing Standard No.11--Analytical Procedures 114
独立审计具体准则第12号--利用专家的工作 119
Specific Independent Auditing Standard No.12--Using the Work of an Expert 120
独立审计具体准则第13号--利用其他注册会计师的工作 127
Specific Independent Auditing Standard No.13--Using the Work of Other Certified Public Accountants 128
独立审计具体准则第14号--期初余额 135
Specific Independent Auditing Standard No.14--Opening Balances 136
独立审计具体准则第15号--期后事项 141
Specific Independent Auditing Standard No.15--Subsequent Events 142
独立审计具体准则第16号--关联方及其交易 149
Specific Independent Auditing Standard No.16--Related Parties and Transactions with Such Parties 150
独立审计具体准则第17号--持续经营 159
Specific Independent Auditing Standard No.17--Going Concern 160
独立审计具体准则第18号--违反法规行为 169
Specific Independent Auditing Standard No.18--Noncompliance with Laws and Regulations 170
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 179
Specific Independent Auditing Standard No.19--Other Information Disclosed with Audited Financial Statements 180
独立审计具体准则第20号--计算机信息系统环境下的审计 187
Specific Independent Auditing Standard No.20--Auditing in a Computer Information Systems Environment 188
独立审计具体准则第21号--了解被审计单位情况 193
Specific Independent Auditing Standard No.21--Knowledge of the Entity s Business 194
独立审计具体准则第22号--考虑内部审计工作 201
Specific Independent Auditing Standard No.22--Considering the Work of Internal Anditing 202
独立审计具体准则第23号--管理当局声明 207
Specific Independent Auditing Standard No.23--Management Representations 208
独立审计具体准则第24号--与管理当局的沟通 213
Specific Independent Auditing Standard No.24--Communication with Management 214
独立审计具体准则第25号--会计估计 221
Specific Independent Auditing Standard No.25--Accounting Estimates 222
独立审计实务公告第1号--验资(修订) 229
Independent Auditing Practice Pronouncement No.1--Verification of Capital Contributions(Revised,21 January 2001) 230
独立审计实务公告第2号--管理建议书 239
Independent Auditing Practice Pronouncement No.2--Management Letters 240
独立审计实务公告第3号--小规模企业审计的特殊考虑 245
Independent Auditing Practice Pronouncement No.3--Special Considerations for Audit of Small Businesses 246
独立审计实务公告第4号--盈利预测审核 251
Independent Auditing Practice Pronouncement No.4--Examination of Profit Forecasts 252
独立审计实务公告第5号--合并会计报表审计的特殊考虑 261
Independent Auditing Practice Pronouncement No.5--Special Considerations for Audit of Consolidated Financial Statements 262
独立审计实务公告第6号--特殊目的业务审计报告 271
Independent Auditing Practice Pronouncement No.6--Audit Report on Special Purpose Engagements 272
独立审计实务公告第7号--商业银行会计报表审计 279
Independent Auditing Practice Pronouncement No.7--Audit of Financial Statements of commercial Banks 280
独立审计实务公告第8号--银行间函证程序 301
Independent Auditing Practice Pronouncement No.8--Inter-Bank Confirmation Procedures 302
中国注册会计师职业道德基本准则 307
General Standard on Professional Ethics 308
中国注册会计师质量控制基本准则 313
General Standard on Quality Control 314
中国注册会计师职业后续教育基本准则 321
General Standard on Continuing Professional Education 322
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--2001年7月1日) 327
Appendix1 A Chronicle of China s Independent Auditing Standards of Certified Public Accountants (From July 3,1986 to July 1,2001) 328
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 343
Appendix2 Members of the Advisory Groups and the CIASs Group 344