中国注册会计师独立审计准则 中英文本PDF|Epub|txt|kindle电子书版本网盘下载

中国注册会计师独立审计准则 中英文本PDF格式电子书版下载

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序言1

Foreword2

译者的话5

Translator s Remarks6

志谢7

Acknowledgements8

中国注册会计师独立审计准则序言11

Preface to Independent Auditing Standards12

独立审计基本准则17

General Independent Auditing Standard18

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 Statements24

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 Letters32

独立审计具体准则第3号--审计计划37

Specific Independent Auditing Standard No.3--Audit Planning38

独立审计具体准则第4号--审计抽样45

Specific Independent Auditing Standard No.4--Audit Sampling46

独立审计具体准则第5号--审计证据55

Specific Independent Auditing Standard No.5--Audit Evidence56

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 Papers64

独立审计具体准则第7号--审计报告73

Specific Independent Auditing Standard No.7--Audit Report74

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 Fraud84

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 Risk92

独立审计具体准则第10号--审计重要性105

Specific Independent Auditing Standard No.10--Audit Materiality106

独立审计具体准则第11号--分析性复核113

Specific Independent Auditing Standard No.11--Analytical Procedures114

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 Expert120

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 Accountants128

独立审计具体准则第14号--期初余额135

Specific Independent Auditing Standard No.14--Opening Balances136

独立审计具体准则第15号--期后事项141

Specific Independent Auditing Standard No.15--Subsequent Events142

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 Parties150

独立审计具体准则第17号--持续经营159

Specific Independent Auditing Standard No.17--Going Concern160

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 Regulations170

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 Statements180

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 Environment188

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 Business194

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 Anditing202

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 Representations208

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 Management214

独立审计具体准则第25号--会计估计221

Specific Independent Auditing Standard No.25--Accounting Estimates222

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 Letters240

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 Businesses246

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 Forecasts252

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 Statements262

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 Engagements272

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 Banks280

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 Procedures302

中国注册会计师职业道德基本准则307

General Standard on Professional Ethics308

中国注册会计师质量控制基本准则313

General Standard on Quality Control314

中国注册会计师职业后续教育基本准则321

General Standard on Continuing Professional Education322

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 Group344