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第一条为了规范审计工作底稿的编制、复核、使用和管理,保证审计工作质量,根据《中华人民共和国国家审计基本准则》,制定本准则。第二条本准则所称审计工作底稿,是指审计人员在实施审计过程中形成的与审计事项有关的工作记录。第三条审计工作底稿应当真实、完整地反映审计人员实施审计的全部过程,并记录与审计结论或者审计查出问题有关的所有事项,以及审计人员的专业判断及其依据。
Article 1 In order to standardize the preparation, review, use and management of the working papers for auditing, the quality of the auditing work shall be guaranteed and these Guidelines shall be formulated in accordance with the “Basic Standards for National Audit of the People’s Republic of China”. Article 2 The term “audit working papers” as mentioned in these Guidelines refers to the working records formed by the auditors in the course of carrying out the audit in connection with the audit matters. Article 3 The working papers of auditing shall truthfully and completely reflect the whole process of the auditing personnel in carrying out the auditing and shall record all matters related to the auditing conclusion or problems identified by the auditing, as well as the professional judgment of auditors and their basis.