序言 中国注册会计师协会会长 崔建民

序言 香港会计师公会会长 雷添良

Foreword by the President of the Hong Kong Society of Accountants

译者的话 毕马域会计师行中国业务主管 谢孝衍

Translator s Remarks

致谢

Acknowledgements

中国注册会计师独立审计准则序言

Preface to Independent Auditing Srandards

独立审计基本准则

General Independent Auditing Standard

独立审计具体准则第1号——会计报表审计

Specific Independent Auditing Standard No.1-Audit of Financial Statements

独立审计具体准则第2号——审计业务约定书

Specific Independent Auditing Standard No.2-Audit Engagement Letters

独立审计具体准则第3号——审计计划

Specific Independent Auditing Standard No.3-Audit Planning

独立审计具体准则第4号——审计抽样

Specific Independent Auditing Standard No.4-Audit Sampling

独立审计具体准则第5号——审计证据

Specific Independent Auditing Standard No.5-Audit Evidence

独立审计具体准则第6号——审计工作底稿

Specific Independent Auditing Standard No.6-Audit Working I apers

独立审计具体准则第7号——审计报告

Specific Independent Auditing Standard No.7-Audit Reports

独立审计具体准则第8号——错误与舞弊

Specific Independent Auditing Standard No.8-Error and Fraud

独立审计具体准则第9号——内部控制与审计风险

Spccific Independent Auditing Standard No.9-Internal Controls and Audit Risk

独立审计具体准则第10号——审计重要性

Specific Independent Auditing Standard No.10-Audit Materiality

独立审计具体准则第11号——分析性复核

Specific Independent Auditing Standard No.11-Analytical Procedures

独立审计具体准则第12号——利用专家的工作

Specific Independent Auditing Standard No.12-Using the Work of an Expert

独立审计具体准则第13号——利用其他注册会计师的工作

Specific Independent Auditing Standard No.13-Using the Worh of Other Certified Public Accountants

独立审计具体准则第14号——期初余额

Specific Independent Auditing Standard No.14-Opening Balances

独立审计具体准则第15号——期后事项

Specific Independent Auditing Standard No.15-Subsequent Events

独立审计实务公告第1号——验资

Independent Auditing Practice Pronouncement No.1 -Verification of Capital Contributions

独立审计实务公告第2号——管理建议书

Independent Auditing Practice Pronouncement No.2-Management Letters

独立审计实务公告第3号——小规模企业审计的特殊考虑

Independent Auditing Practice Pronouncement No.3-Special Considerations for Audit of Small Husinesses

独立审计实务公告第4号——盈利预测审核

Independent Auditing Practice Pronouncement No.4-Examination of Profit Forecasts

中国注册会计师职业道德基本准则

General Standard on Professional Ethice

中国注册会计师质量控制基本准则

General Standard on Quality Control

中国注册会计师职业后续教育基本准则

General Standard on Continuing Professional Education

附录1：审计报告范式

Appendix Ⅰ：Examples of Audit Report

附录2：汉英对照常用术语表

Appendix Ⅱ：Chinese English Commonly Used Auditing Terms

附录3：英汉对照常用术语表

Appendix Ⅲ：English-Chinese Commonly Used Auditing Terms

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）

Appendix Ⅳ：A Chronicle of China s Independent Auditing Standards of Certified Public Accountants (From July 3,1986 to January 12,1995)

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）

Appendix Ⅴ：Members of the Advisory Groupx and the CIASs Group (For Drafting the First Batch of CIAs)

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）

Appendix Ⅵ：A Chronicle of China s Independent Auditing Standards of Certified Public Accountants (From January 1,1996 to January 1,1997)