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序言 中国注册会计师协会会长 崔建民1

序言 香港会计师公会会长 雷添良1

Foreword by the President of the Hong Kong Society of Accountants1

译者的话 毕马域会计师行中国业务主管 谢孝衍1

Translator s Remarks1

致谢1

Acknowledgements1

中国注册会计师独立审计准则序言1

Preface to Independent Auditing Srandards2

独立审计基本准则5

General Independent Auditing Standard6

独立审计具体准则第1号——会计报表审计9

Specific Independent Auditing Standard No.1-Audit of Financial Statements10

独立审计具体准则第2号——审计业务约定书13

Specific Independent Auditing Standard No.2-Audit Engagement Letters14

独立审计具体准则第3号——审计计划17

Specific Independent Auditing Standard No.3-Audit Planning18

独立审计具体准则第4号——审计抽样21

Specific Independent Auditing Standard No.4-Audit Sampling22

独立审计具体准则第5号——审计证据27

Specific Independent Auditing Standard No.5-Audit Evidence28

独立审计具体准则第6号——审计工作底稿31

Specific Independent Auditing Standard No.6-Audit Working I apers32

独立审计具体准则第7号——审计报告37

Specific Independent Auditing Standard No.7-Audit Reports38

独立审计具体准则第8号——错误与舞弊43

Specific Independent Auditing Standard No.8-Error and Fraud44

独立审计具体准则第9号——内部控制与审计风险47

Spccific Independent Auditing Standard No.9-Internal Controls and Audit Risk48

独立审计具体准则第10号——审计重要性55

Specific Independent Auditing Standard No.10-Audit Materiality56

独立审计具体准则第11号——分析性复核59

Specific Independent Auditing Standard No.11-Analytical Procedures60

独立审计具体准则第12号——利用专家的工作63

Specific Independent Auditing Standard No.12-Using the Work of an Expert64

独立审计具体准则第13号——利用其他注册会计师的工作67

Specific Independent Auditing Standard No.13-Using the Worh of Other Certified Public Accountants68

独立审计具体准则第14号——期初余额71

Specific Independent Auditing Standard No.14-Opening Balances72

独立审计具体准则第15号——期后事项75

Specific Independent Auditing Standard No.15-Subsequent Events76

独立审计实务公告第1号——验资79

Independent Auditing Practice Pronouncement No.1 -Verification of Capital Contributions80

独立审计实务公告第2号——管理建议书83

Independent Auditing Practice Pronouncement No.2-Management Letters84

独立审计实务公告第3号——小规模企业审计的特殊考虑87

Independent Auditing Practice Pronouncement No.3-Special Considerations for Audit of Small Husinesses88

独立审计实务公告第4号——盈利预测审核91

Independent Auditing Practice Pronouncement No.4-Examination of Profit Forecasts92

中国注册会计师职业道德基本准则97

General Standard on Professional Ethice98

中国注册会计师质量控制基本准则101

General Standard on Quality Control102

中国注册会计师职业后续教育基本准则105

General Standard on Continuing Professional Education106

附录1：审计报告范式109

Appendix Ⅰ：Examples of Audit Report110

附录2：汉英对照常用术语表119

Appendix Ⅱ：Chinese English Commonly Used Auditing Terms119

附录3：英汉对照常用术语表135

Appendix Ⅲ：English-Chinese Commonly Used Auditing Terms135

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）151

Appendix Ⅳ：A Chronicle of China s Independent Auditing Standards of Certified Public Accountants (From July 3,1986 to January 12,1995)152

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）157

Appendix Ⅴ：Members of the Advisory Groupx and the CIASs Group (For Drafting the First Batch of CIAs)158

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）163

Appendix Ⅵ：A Chronicle of China s Independent Auditing Standards of Certified Public Accountants (From January 1,1996 to January 1,1997)164