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