中国注册会计师独立审计准则 汉英对照 2003PDF|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 汉英对照 2003PDF格式电子书版下载

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序言一1

Foreword Ⅰ2

序言二5

Foreword Ⅱ6

译者的话7

Translator's Remarks8

志谢9

Acknowledgements10

中国注册会计师独立审计准则序言13

Preface to Independent Auditing Standards14

独立审计基本准则19

General Independent Auditing Standard20

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 Statements26

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 Letters34

独立审计具体准则第3号——审计计划39

Specific Independent Auditing Standard No.3—Audit Planning40

独立审计具体准则第4号——审计抽样47

Specific Independent Auditing Standard No.4—Audit Sampling48

独立审计具体准则第5号——审计证据57

Specific Independent Auditing Standard No.5—Audit Evidence58

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 Papers66

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 Fraud90

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 Risk98

独立审计具体准则第10号——审计重要性111

Specific Independent Auditing Standard No.10—Audit Materiality112

独立审计具体准则第11号——分析性复核119

Specific Independent Auditing Standard No.11—Analytical Procedures120

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 Expert126

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 Accountants134

独立审计具体准则第14号——期初余额141

Specific Independent Auditing Standard No.14—Opening Balances142

独立审计具体准则第15号——期后事项147

Specific Independent Auditing Standard No.15—Subsequent Events148

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 Parties156

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 Regulations176

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 Statements186

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 Environment194

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 Business200

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 Anditing208

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 Representations214

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 Management220

独立审计具体准则第25号——会计估计227

Specific Independent Auditing Standard No.25—Accounting Estimates228

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 Count236

独立审计具体准则第27号——函证245

Specific Independent Auditing Standard No.27—Confirmations246

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 CPAs256

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 Letters272

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 Businesses278

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 Forecasts284

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 Statemnents294

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 Engagements304

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 Banks312

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 Procedures334

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 Information340

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 Statements348

中国注册会计师职业道德基本准则357

General Standard on Professional Ethies358

中国注册会计师质量控制基本准则363

General Standard on Quality Control364

中国注册会计师职业后续教育基本准则371

General Standard on Continuing Professional Education372

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