《獨(dú)立審計(jì)準(zhǔn)則》精華

1《獨(dú)立審計(jì)準(zhǔn)則》精華1、《獨(dú)立審計(jì)基本準(zhǔn)則》①獨(dú)立審計(jì)的目的是對(duì)被審計(jì)單位會(huì)計(jì)報(bào)表的合法性、公允性及會(huì)計(jì)處理方法的一貫性發(fā)表審計(jì)意見。②注冊(cè)會(huì)計(jì)師對(duì)審計(jì)過(guò)程中知悉的商業(yè)秘密應(yīng)當(dāng)保密，并不得利用其為自己或他人謀取利益。③按照獨(dú)立審計(jì)準(zhǔn)則的要求出具審計(jì)報(bào)告，保證審計(jì)報(bào)告的真實(shí)性、合法性是注冊(cè)會(huì)計(jì)師的審計(jì)責(zé)任；建立健全內(nèi)部控制制度，保護(hù)資產(chǎn)的安全、完整，保證會(huì)計(jì)資料的真實(shí)、合法、完整是被審計(jì)單位的會(huì)計(jì)責(zé)任。注冊(cè)會(huì)計(jì)師的審計(jì)責(zé)任不能替代、減輕或免除被審計(jì)單位的會(huì)計(jì)責(zé)任。④注冊(cè)會(huì)計(jì)師的審計(jì)意見應(yīng)合理地保證會(huì)計(jì)報(bào)表使用人確定已審計(jì)會(huì)計(jì)報(bào)表的可靠程度，但不應(yīng)被認(rèn)為是對(duì)被審計(jì)單位持續(xù)經(jīng)營(yíng)能力及其經(jīng)營(yíng)效率、效果所做出的承諾。⑤注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)研究和評(píng)價(jià)被審計(jì)單位的相關(guān)內(nèi)部控制制度，據(jù)以確定實(shí)質(zhì)性測(cè)試的性質(zhì)、時(shí)間和范圍。注冊(cè)會(huì)計(jì)師對(duì)在審計(jì)過(guò)程中發(fā)現(xiàn)的內(nèi)部控制制度的重大缺陷，應(yīng)當(dāng)向被審計(jì)單位報(bào)告，如有必要，可出具管理建議書。屑才⑥彩注冊(cè)潑會(huì)計(jì)攔師在明進(jìn)行準(zhǔn)符合闊性測(cè)粉試和鞭實(shí)質(zhì)叼性測(cè)俱試時(shí)彎，一存般應(yīng)依采用胖抽樣炊審計(jì)場(chǎng)方法濕?；鹚Β哳B注冊(cè)固會(huì)計(jì)債師應(yīng)誘當(dāng)對(duì)它被審刪計(jì)單勺位的耍期后樹事項(xiàng)律、或放有損染失及濁持續(xù)換經(jīng)營(yíng)殼能力夜等重壯要事瓣項(xiàng)予夫以關(guān)遭注，菌必要覺時(shí)，赴應(yīng)在類審計(jì)置報(bào)告棍中予堪以反鋼映。饑界漿⑧擾在電促子數(shù)幸據(jù)處跳理環(huán)敞境下葵，注性冊(cè)會(huì)駐計(jì)師豎利用耀計(jì)算玉機(jī)輔輛助審腔計(jì)技逐術(shù)執(zhí)竭行審激計(jì)程差序時(shí)刺，不功應(yīng)改趁變審逢計(jì)目每標(biāo)與殿范圍衡。賴暈⑨角注冊(cè)蝶會(huì)計(jì)誼師可孩以出嫌具無(wú)習(xí)保留憤意見蒼、保俱留意肆見、厲否定論意見宰和拒逝絕表懷示意嚼見四介種意淚見類浙型的莊審計(jì)張報(bào)告棕。在撕表示闖保留占意見記、否運(yùn)定意純見或涼拒絕碎表示振意見宜時(shí)，夕應(yīng)明軍確說(shuō)胞明理標(biāo)由，綢并在酷可能付情況爪下，樓指出斃其對(duì)餐會(huì)計(jì)田報(bào)表璃反映苗的影驗(yàn)響程秒度。飽2接、《證獨(dú)立忙審計(jì)列具體腳準(zhǔn)則告第栽1忘號(hào)兆--警會(huì)計(jì)奮報(bào)表膜審計(jì)璃》石喪①悲本準(zhǔn)塞則所驗(yàn)稱會(huì)報(bào)計(jì)報(bào)般表，回是指辣需經(jīng)組注冊(cè)移會(huì)計(jì)態(tài)師審熔計(jì)的叢年度究會(huì)計(jì)寺報(bào)表寸，包襲括資虹產(chǎn)負(fù)粒責(zé)表驢、損盛益表怨（或螺利潤(rùn)怨表）姜、財(cái)觀務(wù)狀講況變嘗動(dòng)表怖（或男現(xiàn)金做流量奔表）街、會(huì)總計(jì)報(bào)腐表附后注及堪相關(guān)愚附表捷。屆哨②返注冊(cè)爭(zhēng)會(huì)計(jì)谷師的爹審計(jì)旨意見異應(yīng)合鈴理地隔保證籃會(huì)計(jì)泰報(bào)表拖使用蟻人確傲定已才審計(jì)魔報(bào)表錦的可紹靠程資度，從但不繩應(yīng)被負(fù)認(rèn)為紅是對(duì)涉被審侄計(jì)單烈位持娘續(xù)經(jīng)嶼營(yíng)能扯力及豬其經(jīng)釣營(yíng)效白率、救效果荷所做冊(cè)出的技承諾班。介類拉③杰會(huì)計(jì)陷報(bào)表今審計(jì)拍的范拍圍應(yīng)尺當(dāng)根鈴據(jù)獨(dú)穴立審穗計(jì)準(zhǔn)映則和薦有關(guān)殃法規(guī)賣的規(guī)瞎定及破審計(jì)客業(yè)務(wù)成約定辦書的毒要求碎確定娛。審啦計(jì)的城范圍射一般枕應(yīng)限捎于約漆定的胃會(huì)計(jì)它報(bào)表摩報(bào)告泉期內(nèi)震的有峰關(guān)事錦項(xiàng)，周但凡類與被的審計(jì)立單位辛的會(huì)戒計(jì)報(bào)頑表有華關(guān)和疲影響票注冊(cè)淘會(huì)計(jì)師師做律出專井業(yè)判醒斷的惹所有事方面敢，均珠屬于西會(huì)計(jì)形報(bào)表臉審計(jì)好的范居圍。暢包④沙由于縫審計(jì)值測(cè)試憶及被折審計(jì)招單位案內(nèi)部瀉控制睛制度用的固鄙有限綿制，鏈可能然存在臥會(huì)計(jì)軟報(bào)表牧某些塔反映挽失實(shí)飛而未吩被發(fā)罪現(xiàn)的雷情況于。注膨冊(cè)會(huì)廳計(jì)師俊如果軌發(fā)現(xiàn)恨可能駝導(dǎo)致竭會(huì)計(jì)湖報(bào)表僻反映坑嚴(yán)重揪失實(shí)襲的跡鋼象，膏應(yīng)當(dāng)兵追加鞏必要帽的審遮計(jì)程只序予倆以證懇實(shí)或憑排除告。敵星臣⑤絡(luò)注冊(cè)割會(huì)計(jì)靠師應(yīng)她當(dāng)在宗對(duì)被撕審計(jì)固單位夾相關(guān)艷內(nèi)部牲控制祝制度棚進(jìn)行掉調(diào)查紅、研頌究和誼評(píng)價(jià)府的基芬礎(chǔ)上議，確朋定審棕計(jì)程謹(jǐn)序和率方法找。欲落⑥蛾注冊(cè)腳會(huì)計(jì)課師在輕實(shí)施觀審計(jì)制時(shí)，壺一般第采用醉抽樣統(tǒng)審計(jì)厚的方太法。羅在必宵要時(shí)歲，也烈可以靠采用受詳細(xì)蠅審計(jì)毯的方?jīng)_法。只府⑦柴首次炊接受痰委托例涉及隨的會(huì)溫計(jì)報(bào)惰表期芳初余法額，逝或在市需要砌發(fā)表并審計(jì)擴(kuò)意見濁的當(dāng)犧期會(huì)課計(jì)報(bào)沃表中眨使用襯了前豪期會(huì)誓計(jì)報(bào)潤(rùn)表的礦數(shù)據(jù)漠，注財(cái)冊(cè)會(huì)偉計(jì)師掀應(yīng)進(jìn)事行適既當(dāng)?shù)南亴徲?jì)看。蔑3廉、《伐獨(dú)立棉審計(jì)片具體疊準(zhǔn)則扛第朽2永號(hào)律--牽審計(jì)崗業(yè)務(wù)泥約定塞書》終茅濟(jì)①責(zé)會(huì)計(jì)別師事甚務(wù)所類在承段接審頂計(jì)業(yè)粥務(wù)時(shí)奶，應(yīng)光當(dāng)考譽(yù)慮其服自身低能力致和能謀否保尋持獨(dú)尺立性跑。飄涂②斧審計(jì)會(huì)業(yè)務(wù)冤約定葡書應(yīng)醫(yī)由會(huì)淚計(jì)師穩(wěn)事務(wù)施所和頁(yè)委托亞人雙聾方的室法定洞代表鼓人，猴或其員授權(quán)欲的代浪表簽懇訂，蚊并加稱蓋委問(wèn)托人倡和會(huì)邁計(jì)師希事務(wù)三所的爪印章番。會(huì)蛛計(jì)師裕事務(wù)遠(yuǎn)所或游委托損人如窗需修慢改、驗(yàn)補(bǔ)充括審計(jì)販業(yè)務(wù)被約定燃書，柜應(yīng)當(dāng)布以適倡當(dāng)?shù)膿浞绞揭撰@得每對(duì)方采的確長(zhǎng)認(rèn)。燭稻③蛛審計(jì)茶業(yè)務(wù)削約定鑰書應(yīng)綢當(dāng)明座確正數(shù)確使畝用審躍計(jì)報(bào)電告是達(dá)委托互人的紗責(zé)任叫，由填于使那用審疲計(jì)報(bào)及告不縱當(dāng)所癢造成柿的后玻果，拼與注扮冊(cè)會(huì)燥計(jì)師爸及其瓣所在獄的會(huì)庸計(jì)師眨事務(wù)仍所無(wú)積關(guān)。匆4論、《幻獨(dú)立救審計(jì)描具體嘩準(zhǔn)則陡第歲3藍(lán)號(hào)奉--饒審計(jì)崗計(jì)劃積》引堵脹①?gòu)U審計(jì)崗計(jì)劃央應(yīng)當(dāng)侮貫穿準(zhǔn)于審蹲計(jì)全淡過(guò)程鬼。注俱冊(cè)會(huì)典計(jì)師笑在整查個(gè)審替計(jì)過(guò)稿程中趴，應(yīng)愿當(dāng)按奇照審識(shí)計(jì)計(jì)環(huán)劃執(zhí)映行審邪計(jì)業(yè)劫務(wù)。戶鐘②酒首次晉接受豬委托筆，注待冊(cè)會(huì)死計(jì)師耀應(yīng)當(dāng)軟考慮濃是否恨向前晨任注走冊(cè)會(huì)凡計(jì)師鄭查詢浮審計(jì)罵工作伏底稿花。惱接妹③伶在編基制審把計(jì)計(jì)勞劃時(shí)杯，注珍冊(cè)會(huì)或計(jì)師北應(yīng)當(dāng)勇特別削考慮抖以下膜因素足：委攤托目判的、督審計(jì)白范圍參及審切計(jì)責(zé)渠任；愛被審施計(jì)單裙位的薪經(jīng)營(yíng)夫規(guī)模簽及其端業(yè)務(wù)洋復(fù)雜劉程度從；被訂審計(jì)稍單位后以前浴年度截的審示計(jì)情南況；票被審秋計(jì)單說(shuō)位在架審計(jì)使年度圾內(nèi)經(jīng)青營(yíng)環(huán)礎(chǔ)境、賠內(nèi)部屬管理濱的變口化及壘其對(duì)賣審計(jì)遮的影眾響；摸被審叮計(jì)單旬位的宿持續(xù)理經(jīng)營(yíng)鼻能力善；經(jīng)擦濟(jì)形糧勢(shì)及甚行業(yè)描政策惑的變策化對(duì)麻被審白計(jì)單婚位的完影響駕；關(guān)經(jīng)聯(lián)者羅及其羽交易柴；國(guó)累家新梅近頒致發(fā)的浙有關(guān)蔬法規(guī)移對(duì)審磁計(jì)工駛作產(chǎn)愛生和腳影響窗；被徐審計(jì)源單位液會(huì)計(jì)展政策果及其辭變更在；對(duì)塘專家懼、內(nèi)年部審電計(jì)人儲(chǔ)員及摧其他吳審計(jì)謀人員繞工作舒的利封用；污審計(jì)古小組揉成員晴的業(yè)寇務(wù)能痛力、謠審計(jì)訓(xùn)經(jīng)歷耕和對(duì)允被審培計(jì)單康位情氏況的潔了解俗程度副。霸哨④吊注冊(cè)泛會(huì)計(jì)腰師可策以同矩被審暑計(jì)單孩位的陶有關(guān)尺人員好就總傭體審丟計(jì)計(jì)淡劃的紫要點(diǎn)晝和某促些審孫計(jì)程閃序進(jìn)鉤行討株論，逗并使麗審計(jì)油程序斗與被落審計(jì)株單位賄有關(guān)末人員彎的工稅作協(xié)漸調(diào)，晌但獨(dú)是立編倡制審棋計(jì)計(jì)墨劃仍顏是注豎冊(cè)會(huì)彼計(jì)師訴的責(zé)遣任。固療壺⑤冤注冊(cè)插會(huì)計(jì)濁師應(yīng)桃當(dāng)視霜審計(jì)仗情況扛的變自化及熟時(shí)對(duì)乎審計(jì)稀計(jì)劃狠進(jìn)行遍修改謀、補(bǔ)冠充。或?qū)徲?jì)攏計(jì)劃鄙的修糟改、沿補(bǔ)充背意見條，應(yīng)畝經(jīng)會(huì)銳計(jì)師良事務(wù)插所的革有關(guān)馬業(yè)務(wù)巡負(fù)責(zé)靜人同唐意，躬并記腸錄于弊審計(jì)首工作苗底稿影。且擱⑥廚審計(jì)笑計(jì)劃掩的繁豬簡(jiǎn)程乓度取蜂決于錄被審舉計(jì)單找位的霜經(jīng)營(yíng)估規(guī)模灘和預(yù)鉆定審決計(jì)工憶作的曠復(fù)雜討程度兆。越御⑦機(jī)審計(jì)腰計(jì)劃罷應(yīng)當(dāng)盆經(jīng)會(huì)飲計(jì)師蛇事務(wù)棍所的呼有關(guān)源業(yè)務(wù)仇負(fù)責(zé)翠人審誤核和稀批準(zhǔn)隱。演大量團(tuán)的管幟理資燦料下厲載促5糧、《壁獨(dú)立榜審計(jì)灘具體秀準(zhǔn)則敲第旱4獸號(hào)陜--罩審計(jì)猴抽樣釘》累養(yǎng)固①鏈審計(jì)首抽樣姓，是悟指注層冊(cè)會(huì)亭計(jì)師袍在實(shí)霜施審律計(jì)程邁序時(shí)拿，從屈審計(jì)茂對(duì)象鉛總體篇中選松取一慚定數(shù)洪量的端樣本懸進(jìn)行唯測(cè)試退，并絲根據(jù)男測(cè)試辛結(jié)果亡，推忌斷總綁體特明征。姿觸②侍注冊(cè)子會(huì)計(jì)固師進(jìn)含行詳綁細(xì)審校計(jì)，啟或從證審計(jì)較對(duì)象選總體撫中選矩?fù)裼忻厥庠兄匾[性的御全部漠項(xiàng)目號(hào)進(jìn)行免審計(jì)喜時(shí)，形不適厘用本鈴準(zhǔn)則狗。破切③挎注冊(cè)膝會(huì)計(jì)摟師應(yīng)狡當(dāng)根極據(jù)具濕體審行計(jì)目丘標(biāo)，支考慮選其所督要獲遺取審坦計(jì)證臉據(jù)的棗特征隊(duì)及構(gòu)愉成誤謊差的暖條件此，確劃定所劫采用充的審齒計(jì)抽淹樣方夏法，奧并據(jù)躬此設(shè)銀計(jì)樣棚本。鍵皇④鼓審計(jì)垮對(duì)象植總體既是注寫冊(cè)會(huì)棕計(jì)師攻為形壺成審材計(jì)結(jié)明論，霜擬采柄用抽艦樣方婚法審閘計(jì)的皇有關(guān)赤會(huì)計(jì)長(zhǎng)或其室他資折料的類全部藥項(xiàng)目恰。注停冊(cè)會(huì)叔計(jì)師可在確佛定審鐮計(jì)對(duì)琴象總稿體時(shí)勞，應(yīng)旦保證柱其相柔關(guān)性擦和完青整性儀。德蟻⑤散抽樣污單位猜是構(gòu)睡成審乎計(jì)對(duì)工象總腐體的報(bào)單位慕項(xiàng)目辱。注憑冊(cè)會(huì)翻計(jì)師漠應(yīng)當(dāng)梁根據(jù)郵審計(jì)戶目標(biāo)械及被奶審計(jì)傲單位女實(shí)際續(xù)情況侮，確討定抽惰樣單仗位?？咀ヒ挞拚肿?cè)盞會(huì)計(jì)脆師在美設(shè)計(jì)農(nóng)樣本名時(shí)，召應(yīng)當(dāng)舅保持戰(zhàn)應(yīng)有若的職壯業(yè)謹(jǐn)宰慎，愚并著唐重考鉗慮因嚷抽樣溜引起享的抽征樣風(fēng)蕉險(xiǎn)及醬其他林因素木引起晌的非鳥抽樣漫風(fēng)險(xiǎn)喝。岔減⑦述抽樣故風(fēng)險(xiǎn)查是注顛冊(cè)會(huì)哲計(jì)師淘依據(jù)拿抽樣瑞結(jié)果原得出雞的結(jié)搖論，險(xiǎn)與審違計(jì)對(duì)墳象總岸體特幸征不芬相符門合的盡可能壤性。僅抽樣上風(fēng)險(xiǎn)怖與樣抖本量南成反較比，各樣本尸量越六大，忘抽樣得風(fēng)險(xiǎn)愿越低訊。曾貞⑧親信賴盜不足援風(fēng)險(xiǎn)貿(mào)與誤滑拒風(fēng)售險(xiǎn)一腳般導(dǎo)縱致注被冊(cè)會(huì)墨計(jì)師琴執(zhí)行咱額外豐的審姐計(jì)程肥序，戲降低黃審計(jì)怪效率示；信架賴過(guò)千度風(fēng)茅險(xiǎn)與庭誤受旱風(fēng)險(xiǎn)鬧很可狡能導(dǎo)躁致注亦冊(cè)會(huì)節(jié)計(jì)師錯(cuò)形成訂不正必確的偏審計(jì)扔結(jié)論聾，對(duì)航此應(yīng)姨予以笨特別齊關(guān)注映。撇踩⑨球非抽漏樣風(fēng)該險(xiǎn)是磨注冊(cè)份會(huì)計(jì)表師因盒采用碑不恰筑當(dāng)?shù)纳瓕徲?jì)點(diǎn)程序像或方預(yù)法，言誤解草審計(jì)婚證據(jù)扯等而句未能奔發(fā)現(xiàn)殲重大乏誤的龜可能辰性。虜注冊(cè)藝會(huì)計(jì)斑師應(yīng)沸當(dāng)通甜過(guò)適盒當(dāng)?shù)恼捎?jì)劃旗、指赤導(dǎo)和捎監(jiān)督玉，有惜效地某降低葵非抽嶄樣風(fēng)崗險(xiǎn)。婆勤許⑩年注冊(cè)梁會(huì)計(jì)堆師在腫選取眨樣本嚼時(shí)，開應(yīng)使順審計(jì)偉對(duì)象炊總體套內(nèi)所叢有項(xiàng)聽目均保有被誕選取鐘的機(jī)節(jié)會(huì)，綱以使亡樣本核能夠容代表元總體誘。婦鐘⑾政注冊(cè)皆會(huì)計(jì)壩師按專照既象定的省審計(jì)輸程序蛙，無(wú)芬法對(duì)趕樣本巡取得嫩審計(jì)盲證據(jù)嘩時(shí)，上應(yīng)當(dāng)摘實(shí)施西替代裁審計(jì)統(tǒng)程序灶，以勿獲取鄭相應(yīng)賄的審摩計(jì)證掛據(jù)。旬如果眉沒有右或無(wú)喇法實(shí)撥施替仙代審原計(jì)程譯序，豪應(yīng)將從有關(guān)哨樣本令為誤贏差。軌驚⑿憐對(duì)于拾具有甲共同歡特征躁的樣饑本誤疫差項(xiàng)肺目，昆注冊(cè)測(cè)會(huì)計(jì)耗師應(yīng)柴將其充作為蒜一個(gè)叫整體頌，實(shí)雷施相票應(yīng)的冶審計(jì)朝程序劍，并綁根據(jù)緞審計(jì)趣結(jié)果由，進(jìn)賄行單皂獨(dú)的寸評(píng)價(jià)涌。奪拆⒀涼在進(jìn)禍行符吐合性爐測(cè)試酬時(shí)，罩注冊(cè)缺會(huì)計(jì)伙師如咳果認(rèn)免為抽謠樣結(jié)霉果無(wú)路法達(dá)齡到其少對(duì)所后測(cè)試部的內(nèi)裕部控士制制市度的撕預(yù)期雄信賴盛程度受、應(yīng)既考慮染增加蠟樣本努量或碎修改堤實(shí)質(zhì)殿性測(cè)央試程駱序。鎮(zhèn)愛球⒁甜如果川注冊(cè)密會(huì)計(jì)核師推睛斷的額總體嫂誤差陽(yáng)超過(guò)伐可容爭(zhēng)忍誤幸差，寺經(jīng)重抓估后膝的抽躬樣風(fēng)吸險(xiǎn)不慧能接還受，嚇應(yīng)增談加樣仍本量桶或執(zhí)常行替燦代審戀計(jì)程連序。鈴如果號(hào)注冊(cè)坐會(huì)計(jì)第師推困斷的喂總體勵(lì)誤差她接近糧可容竹忍誤獵差，掠應(yīng)考顛慮是繳否增尤加樣陶本量歇或執(zhí)臂行替表代審得計(jì)程棵序。固6膠、《慶獨(dú)立泛審計(jì)牙具體失準(zhǔn)則冠第首5步號(hào)偵--手審計(jì)煎證據(jù)哭》幟壁①夢(mèng)審計(jì)洪證據(jù)倉(cāng)的充物分性疾，是楊指審節(jié)計(jì)證怠據(jù)的厲數(shù)量映足以糾使得壁注冊(cè)鮮會(huì)計(jì)澆晉師形粗成審痕計(jì)意愧見。躲?、陉悓徲?jì)雖證據(jù)脾的適朽當(dāng)性狹，是檢指審椒計(jì)證趴據(jù)的危相關(guān)屢性和成可靠西性，缸即審蠶計(jì)證燃據(jù)應(yīng)傻當(dāng)與補(bǔ)審計(jì)互目標(biāo)陶相關(guān)型聯(lián)，采并能揉如實(shí)嫌地反棗映客憲觀事幣實(shí)。順墾③的審計(jì)豎證據(jù)限的充度分性憐與適澆當(dāng)性祥密切如相關(guān)搶。一典般而觀言，蘇當(dāng)審盆計(jì)證漸據(jù)的盾相關(guān)換與可米靠程次度較叼高時(shí)綱，所適需審嶼計(jì)證鋤據(jù)的渣數(shù)量狗較少識(shí)；反規(guī)之，坐所需那審計(jì)套證據(jù)俗的數(shù)仁量較色多。河暖④錦注冊(cè)棍會(huì)計(jì)曉師一顫般應(yīng)側(cè)采用此抽樣慌方法撕獲取命審計(jì)傭證據(jù)蜓。無(wú)譽(yù)論是疲進(jìn)行增符合孟性測(cè)肢試宋招還是圖進(jìn)行丸實(shí)質(zhì)淘性測(cè)滑試，危都應(yīng)靈考慮逼樣本補(bǔ)的代量表性蹦。范都⑤頃注冊(cè)姨會(huì)計(jì)匹師獲圓取審睛計(jì)證醋據(jù)時(shí)股，可爽以考紫慮成弊本效涂益原舌則，除但對(duì)全于重圣要審談閥計(jì)項(xiàng)蜂目，耍不應(yīng)寫將審序計(jì)成縫本的腹高低蹦或獲安取審炭計(jì)證屑據(jù)的埋難易級(jí)程度殖作為微減少貪斥必要稅審計(jì)凳程序裁的理析由。幼棋⑥溫注冊(cè)享會(huì)計(jì)武師對(duì)鹽審計(jì)慈過(guò)程幟中發(fā)得現(xiàn)的跪、尚濟(jì)有疑唯慮的徑重要懸事項(xiàng)掛，應(yīng)敘進(jìn)一盆步獲儀取審查計(jì)證降據(jù)，布以證泊實(shí)或朽消除溜疑慮握；如啦在實(shí)繪施必松要的篇審計(jì)橋程序租后，偷仍不關(guān)能獲敘取所躁需審遵計(jì)證獵據(jù)，漂或無(wú)但法實(shí)聯(lián)施必燙要的袖審計(jì)矮程序瓣，注宜冊(cè)會(huì)絹計(jì)師擔(dān)應(yīng)出叨具哈吸保留益意見咸或拒累絕表基示意斃見的發(fā)審計(jì)懼報(bào)告耗。擔(dān)蘇⑦原注冊(cè)星會(huì)計(jì)碎師監(jiān)餅盤實(shí)慎物資秤產(chǎn)時(shí)叛，應(yīng)曲對(duì)其州質(zhì)量幻及所嫂有權(quán)糟予以很關(guān)注仙。避快⑧壟注冊(cè)扒會(huì)計(jì)彼師如狗果不糟能通項(xiàng)過(guò)函眠證獲楚取必鹿要的并審計(jì)啞證據(jù)揚(yáng)，應(yīng)宋實(shí)施爛替代聲審計(jì)線程序殺。呆再⑨宰分析腰性復(fù)刃核是砌注冊(cè)叢會(huì)計(jì)柏師對(duì)寶被審曠計(jì)單商位重?cái)R要的闊比率筆或趨彩勢(shì)進(jìn)仿行的被分析易，包民括調(diào)勵(lì)查異謹(jǐn)常變藏動(dòng)以鍛及這騙些重納要比鉛率或燈趨勢(shì)姿與預(yù)揮期數(shù)閣額和墳相關(guān)濟(jì)信息啦的差核異。婦對(duì)于奶異常鏈變動(dòng)牙項(xiàng)目艘，注裝冊(cè)會(huì)別計(jì)師缺應(yīng)重僻新考團(tuán)慮其崗所采袍用的揪審計(jì)足程序勺是否豐恰當(dāng)鋤。必趨要時(shí)衣，應(yīng)牢當(dāng)追抽加適挑當(dāng)?shù)膮菍徲?jì)背程序裳。義7瞇、《雕獨(dú)立坑審計(jì)單具體暢準(zhǔn)則華第勸6卸號(hào)捉--閑審計(jì)誤工作畜底稿格》癢玻專①枝審計(jì)宗工作袍底稿娃應(yīng)如醫(yī)實(shí)反辱映審乳計(jì)計(jì)稍劃的殃制定消及其創(chuàng)實(shí)施粒情況暑，包湯括與視形成辱和發(fā)偏表審降計(jì)意糟見有訓(xùn)關(guān)的贈(zèng)所有跌重要腐事項(xiàng)隨，以桃及注腫冊(cè)會(huì)剖計(jì)師嶺的專錢業(yè)判笨斷。壟麗②懇審計(jì)橡工作厚底稿亮中由儀被審牙計(jì)單帆位、勾其他辯第三晶者提吵供或呢代為洗編制辰的資限料，走注冊(cè)漫會(huì)計(jì)捏師除畫應(yīng)注書明資桂料來(lái)爭(zhēng)源外捎，還強(qiáng)應(yīng)實(shí)酒施必鏡要的害審計(jì)淹程序豐，形類成相波應(yīng)的滲審計(jì)葉記錄宿。待俱③斧會(huì)計(jì)頁(yè)師事籌務(wù)所翁應(yīng)當(dāng)顧建立潛審計(jì)祖工作筆底稿俗復(fù)核償制度均。各如復(fù)核桌人在扛復(fù)核界審計(jì)令工作批底稿名時(shí)，巾應(yīng)做戒出必來(lái)要的倍復(fù)核于記錄那，書叮面表勻示復(fù)舟核意觸見并劉簽名醒。睜倡④還在復(fù)礙核工納作中茫，各柄復(fù)核陰人如壟發(fā)現(xiàn)統(tǒng)已執(zhí)哄行的愛審計(jì)也程序削和做果出的碼審計(jì)長(zhǎng)記錄耀存在集問(wèn)題贈(zèng)，應(yīng)介指示煮有關(guān)盈人員爹予以鳴答復(fù)枕、處喬理，佩并形公成相從應(yīng)的飽審計(jì)知記錄笛。壟稍倘⑤蠅審計(jì)握工作巴底稿睬的所昂有權(quán)罪屬于斤接受坑委托左進(jìn)行細(xì)審計(jì)輛的會(huì)疏計(jì)師柏事務(wù)家所。減鑒⑥醉審計(jì)稈檔案蘋的保展管年昆限如好下：揪當(dāng)期詳檔案剖自審憤計(jì)報(bào)飯告簽?zāi)蟀l(fā)之很日起晃至少岔保存列十年姑；永存久性免檔案鉆應(yīng)長(zhǎng)補(bǔ)期保燕存；亭不再貪繼續(xù)扒審計(jì)熄的被服審計(jì)重單位匹，永常久性酸檔案緩的保聾管年普限與痰最近丘一年其當(dāng)期瓦檔案皂的保毛管年用限相像同。投煩⑦罷會(huì)計(jì)神師事寬務(wù)所晝應(yīng)當(dāng)邪建立打?qū)徲?jì)報(bào)工作駐底稿悶保密就制度幅，對(duì)庸審計(jì)盜工作賴底稿采中涉矛及的泄商業(yè)汽秘密嘆保密焰。但月由于照下列刷情況飛需要吊查閱六審計(jì)廟工作晉底稿興的，斜不屬缺于泄允密：電法院損、檢亞察院拉及其窮他部奧門依農(nóng)法查圓閱，再并按越規(guī)定鈔辦理烈了必割要手閃續(xù)；恰注冊(cè)啄會(huì)計(jì)考師協(xié)哪會(huì)對(duì)槐執(zhí)業(yè)騙情況臥進(jìn)行改檢查殼。列極⑧誤因?qū)徎j計(jì)工移作需屑要，涌并經(jīng)糕委托朝人同聽意，娃在下裕列情循況下返，不從同會(huì)鋤計(jì)師秤事務(wù)育所的肚注冊(cè)路會(huì)計(jì)易師可桌以要聚求查苦閱審國(guó)計(jì)工謊作底垮稿：棒被審估計(jì)單妻位更惰換會(huì)住計(jì)師譜事務(wù)色所；怖審計(jì)群合并庭會(huì)計(jì)君報(bào)表袋；聯(lián)敵合審眾計(jì)；艇會(huì)計(jì)題師事貼務(wù)所紛認(rèn)為舉合理初的其劃他情旱況。應(yīng)厚8易、《埋獨(dú)立糕審計(jì)關(guān)具體宣準(zhǔn)則襲第柿7開號(hào)鄙--稍審計(jì)雨報(bào)告唉》炭堅(jiān)底①若注冊(cè)販會(huì)計(jì)亮師應(yīng)居當(dāng)在桑實(shí)施埋了必悄要的冷審計(jì)素程序樣后，棉對(duì)會(huì)率計(jì)報(bào)配表實(shí)魄施總角體性愚復(fù)核欄，并堵按照椅本準(zhǔn)駕則的長(zhǎng)要求趨，以擴(kuò)經(jīng)過(guò)凍核實(shí)素的審速計(jì)證累據(jù)為鳥依據(jù)具，形同成審幕計(jì)意圈見，培出具揀審計(jì)刺報(bào)告究。姜棚②側(cè)注冊(cè)慎會(huì)計(jì)敬師對(duì)戀在審吧計(jì)過(guò)仁程中細(xì)發(fā)現(xiàn)制的需補(bǔ)要調(diào)趨整的淋審計(jì)臨差異努，應(yīng)撤提請(qǐng)宇被審部計(jì)單玻位加隱以調(diào)婚整。劣如果撇被審達(dá)計(jì)單撓位不平接受獲調(diào)整刪建議管，注播冊(cè)會(huì)猜計(jì)師怖應(yīng)當(dāng)馬根據(jù)辱需要煤調(diào)整腿事項(xiàng)階的重謊要程皇度，豪確定枝是否混在審忍計(jì)報(bào)護(hù)告中皺予以須反映過(guò)，以糠及如偵何反灣映。松弊③邪對(duì)于娛截止斗至審谷計(jì)報(bào)訂告日跌被審匙計(jì)單掘位仍以未調(diào)馳整或仁披露意的期贈(zèng)后事瘋項(xiàng)，性注冊(cè)焰會(huì)議傾師應(yīng)場(chǎng)當(dāng)提繩請(qǐng)被濃審計(jì)初單位趟予以夫調(diào)整舅或披彎露。巖如果幼被審別計(jì)單疏位不姐接受格建議吩，注素冊(cè)會(huì)勤計(jì)師復(fù)應(yīng)根挽據(jù)其藏類型偽和重紙要程便序，示確定訂是否注在審饑計(jì)報(bào)疊告中良反映課，以歌及如態(tài)何反僚映。亞刃④糾對(duì)于談截止偷至審抽計(jì)報(bào)驚告日音被審穩(wěn)計(jì)單脊位仍婦未披側(cè)露的銹或有轟損失焰，注郵冊(cè)會(huì)忍計(jì)師押應(yīng)當(dāng)墾提請(qǐng)伏被審牧計(jì)單彼位予運(yùn)以披懇露。鍵如果默被審仰計(jì)單先位不襖接受汗建議廊，注迷冊(cè)會(huì)頸計(jì)師厘應(yīng)當(dāng)歸根據(jù)井其重葛要程妖序確遺定是瓜否在申審計(jì)匆報(bào)告如中反掃映。美毒⑤亂注冊(cè)侍會(huì)計(jì)蘇師出插具的別審計(jì)許報(bào)告姥，應(yīng)找當(dāng)由利注冊(cè)裕會(huì)計(jì)炒師和云會(huì)計(jì)作師事匆務(wù)所幸簽章膚后，流徑送餡委托守人，潔無(wú)需蠢經(jīng)其雖他單語(yǔ)位審嗽定。夠注冊(cè)懲會(huì)計(jì)蔽師在袖出具手審計(jì)仿報(bào)告狠時(shí)，溪應(yīng)同得時(shí)附霧送已末審計(jì)冰的會(huì)鼻計(jì)報(bào)慮表。偵輝⑥氏注冊(cè)凡會(huì)計(jì)數(shù)師應(yīng)估當(dāng)要上求委給托人把按照旬審計(jì)菜業(yè)務(wù)蝴約定撈書的盤要求奶使用猾審計(jì)嫌報(bào)告諒。委保托人票或其缺他第毅三者騙因使突用審譜計(jì)報(bào)廟告不羨當(dāng)所核造成懇的后來(lái)果，期與注闊冊(cè)會(huì)輝計(jì)師穴及其盤所在活的會(huì)析計(jì)師畜事務(wù)滑所無(wú)饅關(guān)。夢(mèng)厚⑦那當(dāng)注塑冊(cè)會(huì)國(guó)計(jì)師雅出具朋保留終意見士、否耐定意毒見或劑拒絕值表示偵意見委的審濃計(jì)報(bào)卵告時(shí)猛，應(yīng)猾在范交圍段癢與意熔見段澇之間下增加過(guò)說(shuō)明圈段，詠清楚吐地說(shuō)忘明所腥持意哨見的賺理由殃，并胡在可烈能情引況下種，指饅出其儉對(duì)會(huì)鹽計(jì)報(bào)莫表反記映的之影響哨程序達(dá)。當(dāng)渴注冊(cè)渾會(huì)計(jì)露師出肅具無(wú)狡保留竟意見似審計(jì)終報(bào)告裝時(shí)，痛如果溝認(rèn)為親必要掘，可童以在搖意見巖段之糊后，憲增加子對(duì)重扒要事?lián)p項(xiàng)的杠說(shuō)明舌。智杏⑧國(guó)審計(jì)載報(bào)告彈日期編是指微注冊(cè)死會(huì)計(jì)骨師完古成外溉勤審均計(jì)工探作的影日期燙。審堤計(jì)報(bào)淘告日鬧期一貨般不業(yè)應(yīng)早橫于被有審計(jì)睜單位猾管理疼當(dāng)局凍確認(rèn)嚴(yán)和簽強(qiáng)署會(huì)絞計(jì)報(bào)胖表的咐日期侄。洲星⑨欺注冊(cè)還會(huì)計(jì)來(lái)師明索知應(yīng)介當(dāng)出瞧具保心留意賺見和蝕否定陳意見菊的審輝計(jì)報(bào)康告時(shí)乎，不純得以姐拒絕殺表示表意見街的審呼計(jì)報(bào)時(shí)告代興替。獲9己、《灣獨(dú)立繩審計(jì)拘具體嘗準(zhǔn)則戰(zhàn)第世8瘋號(hào)往--踏錯(cuò)誤孤與舞夫弊》憂核翼①幅建立慨健全摘內(nèi)部適控制臂，保問(wèn)護(hù)資礎(chǔ)產(chǎn)的久安全霞、完筆整，法保證仆會(huì)計(jì)付資料寇的真辯實(shí)、坑合法拘、完襪整，都是被膀?qū)徲?jì)嘗單位獸的會(huì)啟計(jì)責(zé)炮任。臘被審趁計(jì)單澤位管起理當(dāng)翻局應(yīng)提當(dāng)貫姜徹實(shí)插施其敞內(nèi)部膝控制躬，防問(wèn)止發(fā)的生、爪及時(shí)炭發(fā)現(xiàn)烈并糾益正錯(cuò)蘆誤與晃舞弊參。遭槳②乳按照渴獨(dú)立孕審計(jì)敲準(zhǔn)則脊的要隨求出煮具審雜計(jì)報(bào)伙告，盟保證別審計(jì)芝報(bào)告雖的真具實(shí)性緞、合井法性單是注芹冊(cè)會(huì)清計(jì)師息的審考計(jì)責(zé)猴任。碼注冊(cè)雖會(huì)計(jì)漏師應(yīng)南當(dāng)根債據(jù)獨(dú)蘋立審散計(jì)準(zhǔn)勞則的磨要求壁，充植分考碧慮審販計(jì)風(fēng)慣險(xiǎn)，跳實(shí)施齡適當(dāng)羽的審喬計(jì)程售序，傍以合叉理確敏信能蛋夠發(fā)藍(lán)現(xiàn)可匠能導(dǎo)烏致會(huì)農(nóng)計(jì)報(bào)功表嚴(yán)到重失宿實(shí)的蝦錯(cuò)誤盛與舞客弊。情販千③集由于墓審計(jì)結(jié)測(cè)試唉及被正審計(jì)寧單位猛內(nèi)部浮控制駕的固久有限粱制，擺注冊(cè)背會(huì)計(jì)器師依怖照獨(dú)匆立審梯計(jì)準(zhǔn)訪則進(jìn)侄行審況計(jì)，酸并不堵能保經(jīng)證發(fā)蒙現(xiàn)所宋有的動(dòng)錯(cuò)誤攪或舞竿弊。掃州④音注冊(cè)似會(huì)計(jì)狐師對(duì)違會(huì)計(jì)寇報(bào)表樓的審摘計(jì)，嘉并非想專為撿發(fā)現(xiàn)局錯(cuò)誤接或舞方弊。調(diào)如果斑委托位人要約求對(duì)版可能裹存在作的錯(cuò)厚誤舞窄弊進(jìn)奔行專娛門審星計(jì)，額注冊(cè)俘會(huì)計(jì)嘴師應(yīng)戒當(dāng)考蛙慮自磁身能穗力和貓審計(jì)忘風(fēng)險(xiǎn)蕩，并郵另行懸簽訂鐘業(yè)務(wù)政約定脈書。千牌⑤逝注冊(cè)忘會(huì)計(jì)衛(wèi)師在奪編制畝和實(shí)畢施審劉計(jì)計(jì)悶劃時(shí)役，應(yīng)抓當(dāng)充席分關(guān)予注可診能存熔在的奔導(dǎo)致控會(huì)計(jì)斤報(bào)表蘆嚴(yán)重棍失實(shí)響的錯(cuò)趙誤與忘舞弊去。應(yīng)挨當(dāng)考漢慮導(dǎo)冠致會(huì)遷計(jì)報(bào)餃表嚴(yán)愁重失權(quán)實(shí)的匆錯(cuò)誤罷與舞屠弊存擠在的胸可能們性。慕勞間⑥肚注冊(cè)貼會(huì)計(jì)角師應(yīng)售當(dāng)向映被審艙計(jì)單啄位管棕理當(dāng)給局了潮解已返發(fā)現(xiàn)尸的、析可能晌導(dǎo)致榆會(huì)計(jì)置報(bào)表潛嚴(yán)重檢失實(shí)嗎的錯(cuò)萄誤與淡舞弊蒼，并申根據(jù)踢其嚴(yán)商重程堆度和增處理管結(jié)果推，在沙編制銳和實(shí)知施審啄計(jì)計(jì)允劃時(shí)定予以勇特別踢關(guān)注示。割饑⑦菊注冊(cè)鴿會(huì)計(jì)筋在實(shí)營(yíng)施審占計(jì)計(jì)印劃時(shí)紡，應(yīng)誰(shuí)當(dāng)保鍵持應(yīng)洋有的雁職業(yè)斗謹(jǐn)慎者，充炊分關(guān)竿注錯(cuò)枝誤與枕舞弊洗可能非存在崗的跡膀象。輝導(dǎo)⑧艙注冊(cè)仰會(huì)計(jì)踩師在腔審計(jì)聽過(guò)程裁中發(fā)聚現(xiàn)錯(cuò)慧誤或乘舞弊富可能役存在美的跡歐象時(shí)倒，應(yīng)括當(dāng)對(duì)均其重磚要性厘進(jìn)行蹤評(píng)估轎，并推確定子是否進(jìn)修改拘或追拋加審煌計(jì)程悉序。鍛謹(jǐn)⑨侵如果喉錯(cuò)誤鋼或舞忽弊未從能被釣內(nèi)部店控制烘防止飄、發(fā)穩(wěn)現(xiàn)或喬糾正申。注辭冊(cè)會(huì)退計(jì)師企應(yīng)當(dāng)餡考慮貴重新雷評(píng)價(jià)某相關(guān)該內(nèi)部右控制道的有欄效性病。必腫要時(shí)沃，應(yīng)夕當(dāng)修刑改或衰追加艙相關(guān)治實(shí)質(zhì)善性測(cè)濃試程壘序。南群躬⑩面對(duì)于因涉及證錯(cuò)誤勝或舞炕弊的冰人員察，注故冊(cè)會(huì)努計(jì)師聲應(yīng)當(dāng)娃重新告考慮淺其所唯作陳翻述的巨可靠昏性。勤翼⑾嘗注冊(cè)及會(huì)計(jì)嘗師應(yīng)緞以適搞當(dāng)方若式向評(píng)被審綠計(jì)單王位管咳理當(dāng)惰局告孔知審復(fù)計(jì)過(guò)殺程中擇發(fā)現(xiàn)涌的重回大錯(cuò)瓣誤及旱所有羞舞弊斜，并蹈詳細(xì)弱記錄鈔于審陶計(jì)工枯作底陪稿。飛掏⑿田對(duì)于詞涉嫌仰重大證錯(cuò)誤賣或舞支弊的漂人員館，注蝦冊(cè)會(huì)芒計(jì)師慘應(yīng)當(dāng)卸向被廚審計(jì)減單位彎高層宴管理弓人員腔報(bào)告眠。當(dāng)廁懷疑造最高墓層管括理人諸員涉枯及舞甚弊時(shí)纏，注川冊(cè)會(huì)積計(jì)師喇應(yīng)當(dāng)偉考慮蘆采取紡適當(dāng)缺的措域施。船必要拖時(shí)，客應(yīng)當(dāng)?shù)颜髑簏c(diǎn)律師克意見桌，或齊解除元業(yè)務(wù)縣約定慣?？?0腿、《霧獨(dú)立毀審計(jì)霜具體抽準(zhǔn)則蓮第恭9社號(hào)泡--田內(nèi)部厘控制凈與審?qiáng)视?jì)風(fēng)萍險(xiǎn)》爹顛攔①穩(wěn)注冊(cè)散會(huì)計(jì)曲師編泉制審份計(jì)計(jì)討劃時(shí)錦，應(yīng)本當(dāng)研錫究與揀評(píng)價(jià)友被審界計(jì)單臘位的番內(nèi)部聰控制形。悅好備②亭注冊(cè)昌會(huì)計(jì)請(qǐng)師應(yīng)帆當(dāng)對(duì)迅擬信槐賴的百內(nèi)部仗控制俊進(jìn)行款符合帶性測(cè)傳試，烏據(jù)以漁確定伏對(duì)實(shí)誤質(zhì)性危測(cè)試設(shè)的性征質(zhì)、燭時(shí)間文和范位圍的臥影響西。東甚③寬注冊(cè)液會(huì)計(jì)繳師應(yīng)鴉當(dāng)保禽持應(yīng)再有的書職業(yè)部謹(jǐn)慎戶，合籍理運(yùn)底用專潤(rùn)業(yè)判欲斷，習(xí)對(duì)審夸計(jì)風(fēng)延險(xiǎn)進(jìn)咱行評(píng)附估，胳制定拴并實(shí)即施相遷應(yīng)的廟審計(jì)忙程序緒，以塑將審驕計(jì)風(fēng)以險(xiǎn)降穿低至駝可接業(yè)受的存水平忌。龍艱④嚷注冊(cè)濾會(huì)計(jì)質(zhì)師應(yīng)且當(dāng)將商審計(jì)益過(guò)程映中注版意到金的內(nèi)陣部控妄制重謙大缺艷陷，話告知渴被審瘦計(jì)單禮位管恐理當(dāng)勒局。伸必要矩時(shí)，掏可出筆具管召理建甩議書孔。相版⑤府在編州制具允體審據(jù)計(jì)計(jì)籠劃時(shí)盜，注已冊(cè)會(huì)頂計(jì)師姓應(yīng)當(dāng)嘴考慮汽固有販風(fēng)險(xiǎn)廚的評(píng)汪估對(duì)膨各重素要帳旁戶或短交易托類別腥的認(rèn)奧定所膛產(chǎn)生牽的影總響，巷或者冠直接物假定運(yùn)這種鹽認(rèn)定物的固騙有風(fēng)竿險(xiǎn)為煙高水纖平。災(zāi)駝頁(yè)⑥眨注冊(cè)廁會(huì)計(jì)埋師如原擬信魯賴內(nèi)堆部控駐制，擠應(yīng)當(dāng)捕實(shí)施冷符合鴉性測(cè)綿試程童序，逢以評(píng)尋估控員制風(fēng)漏險(xiǎn)。跳初步戒評(píng)估燦的控房制風(fēng)巾險(xiǎn)水印平越榆低，具注冊(cè)們會(huì)計(jì)亂師就興應(yīng)獲歌取越域多的億關(guān)于屬內(nèi)部饅控制消設(shè)計(jì)筑合理槳和運(yùn)警行有勻效的戴證據(jù)封?？创微咦肿?cè)肚會(huì)計(jì)參師應(yīng)買當(dāng)根則據(jù)符釣合性屬測(cè)試農(nóng)結(jié)果嘉，評(píng)塔估內(nèi)瑞部控忘制的派設(shè)計(jì)慣和運(yùn)宏行是繩否與返控制捏風(fēng)險(xiǎn)謊初步嘗評(píng)估奶結(jié)論猜相一質(zhì)致。合如果腔存在產(chǎn)偏差城，應(yīng)漸當(dāng)修出正對(duì)必控制克風(fēng)險(xiǎn)危的評(píng)踢估，周并據(jù)代以修陣改實(shí)直質(zhì)性艦測(cè)試品程序就的性炎質(zhì)、深時(shí)間艘和范赴圍。源釀⑧陣注冊(cè)砌會(huì)計(jì)者師應(yīng)陶當(dāng)了擺解內(nèi)構(gòu)部控群制在鹽所審典計(jì)會(huì)纏計(jì)期厲間的膏運(yùn)用漿是否束一貫?zāi)?。如徹發(fā)生駁顯著究變動(dòng)灘，應(yīng)就當(dāng)考咽慮分符別進(jìn)蕩行測(cè)伯試。政懷⑨智終結(jié)雄審計(jì)恥之前櫻，注雀冊(cè)會(huì)梯計(jì)師踩應(yīng)當(dāng)迷根據(jù)著實(shí)質(zhì)身性測(cè)善試的魄結(jié)果絡(luò)和其疫他審糟計(jì)證演據(jù)，傅對(duì)控垃制風(fēng)攝險(xiǎn)進(jìn)敗行最藍(lán)終評(píng)屬估，助并檢證查其誓是否怠與控通制風(fēng)雀險(xiǎn)的格初步薄評(píng)估呈結(jié)論登相一砌致。辛如不既一致式，應(yīng)科當(dāng)考糕慮是豪否追恰加相禮應(yīng)的率審計(jì)俯程序歷。龍笨黎⑩攜由于磨控制漁風(fēng)險(xiǎn)巴與固忘有風(fēng)膨險(xiǎn)相馬互聯(lián)濟(jì)系，偶注冊(cè)匹會(huì)計(jì)權(quán)師應(yīng)姻當(dāng)對(duì)血固有鉗風(fēng)險(xiǎn)控與控清制風(fēng)罪險(xiǎn)進(jìn)欺行綜棚合評(píng)朝估，蹈并據(jù)呢以作親為檢續(xù)查風(fēng)盜險(xiǎn)的輛評(píng)估租基礎(chǔ)缸。燕轎⑾瘡固有屯風(fēng)險(xiǎn)溪及控些制風(fēng)勿險(xiǎn)的韻評(píng)估勢(shì)對(duì)檢儲(chǔ)查風(fēng)紛險(xiǎn)有粘直接英影響未，固支有風(fēng)劍險(xiǎn)和憲控制已風(fēng)險(xiǎn)桑的水視平越戀高，覽注冊(cè)殿會(huì)計(jì)趕師就敬應(yīng)實(shí)宵施越元詳細(xì)逼的實(shí)用質(zhì)性個(gè)測(cè)試走程序料，并摔著重蝦考慮氏其性賽質(zhì)、好時(shí)間魔和范蒼圍，歡以將孕檢查銅風(fēng)險(xiǎn)帖降低蠅至可捕接受內(nèi)的水蕩平。掠夜⑿杯不論旨固有團(tuán)風(fēng)險(xiǎn)繳和控蔽制風(fēng)械險(xiǎn)的柄評(píng)估擾結(jié)果送如何梳，注帥冊(cè)會(huì)解計(jì)師也均應(yīng)蠢對(duì)各秀重要輝帳戶菜或交各易類頸別進(jìn)懂行實(shí)潔質(zhì)性澤測(cè)試刮。俗繞悶⒀匠如經(jīng)北實(shí)施異有關(guān)尚審計(jì)蹈程序捧，注魯冊(cè)會(huì)逝計(jì)師基仍認(rèn)然為某腎一重牌要帳組戶或喘交易紡類別咳認(rèn)定惱的檢版查風(fēng)攝險(xiǎn)不液能降捉低至罰可接近受的勿水平存，應(yīng)侮當(dāng)發(fā)紛表保烏留意梁見或嬸拒絕展表示商意見婦。敗蹄⒁逃小規(guī)腎模企寶業(yè)的污內(nèi)部沉控制非通常宇比較搏薄弱朝，固狠有風(fēng)膠險(xiǎn)和芽控制危風(fēng)險(xiǎn)術(shù)較高屢，注貪冊(cè)會(huì)受計(jì)師告應(yīng)當(dāng)烈主要元或全勒部依錢賴實(shí)犧質(zhì)性書測(cè)試撤程序矮獲取脖審計(jì)伯證據(jù)料，以騾將檢變查風(fēng)啦險(xiǎn)降播低至胖可接切受的鄉(xiāng)水平珍。室11方、《劍獨(dú)立深審計(jì)依具體值準(zhǔn)則跪第菌10箱號(hào)珠--野審計(jì)睬重要午性》印銳夸①轟對(duì)重瓦要性夸的評(píng)亡估是到注冊(cè)咽會(huì)計(jì)訊師的冷一種繡專業(yè)獅判斷折。在修確定悄審計(jì)移程序包的性兵質(zhì)、益時(shí)間騎和范轎圍及的評(píng)價(jià)丙審計(jì)賞結(jié)果偽時(shí)，錘注冊(cè)軋會(huì)計(jì)停師應(yīng)析當(dāng)合箱理運(yùn)多用重文要性冰原則友。益絲②劈注冊(cè)發(fā)會(huì)計(jì)匆?guī)熢谔疫\(yùn)用種重要境性原蛇則時(shí)竹，應(yīng)豐當(dāng)考旅慮錯(cuò)病報(bào)或語(yǔ)漏報(bào)亦的金帖額和個(gè)性質(zhì)但。尸占③嬌小金目額錯(cuò)判報(bào)或寇漏報(bào)枝的累栽計(jì)，歉可能掙會(huì)對(duì)再會(huì)計(jì)液報(bào)表雙產(chǎn)生佳重大攜影響填，注新冊(cè)會(huì)側(cè)計(jì)師袖對(duì)此稅應(yīng)當(dāng)斤予以享關(guān)注雅。猜習(xí)④灰注冊(cè)削會(huì)計(jì)擇師應(yīng)必當(dāng)考缺慮重概要性懼與審班計(jì)風(fēng)徑險(xiǎn)之梨間存白在的氣反向培關(guān)系巖。重繩要性已水平勇越高輕，審恥計(jì)風(fēng)泡險(xiǎn)越蝴低；猶重要森性水菜平越間低，繁審計(jì)礦風(fēng)險(xiǎn)挖越高替。注粒冊(cè)會(huì)賀計(jì)師肢應(yīng)當(dāng)衛(wèi)保持仍應(yīng)有更的職貪業(yè)謹(jǐn)養(yǎng)慎，惑合理替確定喂重要雙性水界平。漏灰⑤紋注冊(cè)羅會(huì)計(jì)多師在往編制蝦審計(jì)桶計(jì)劃防時(shí)，鳴應(yīng)當(dāng)遍對(duì)重評(píng)要性膨水平昌作出睬初步健判斷勝，以嚴(yán)確定譯所需志審計(jì)浩證據(jù)瘡的數(shù)獸量。證重要榆性水晶平越社低，注應(yīng)當(dāng)催獲取賠的審導(dǎo)計(jì)證愈據(jù)越渠多。婆社⑥碎注冊(cè)售會(huì)計(jì)脅師應(yīng)醒當(dāng)合蓮理選賊用重激要性俘水平倦的判榨斷基饅礎(chǔ)，講采用峰固定滑比率乏、變甚動(dòng)比驚率等窄確定伴會(huì)計(jì)緩報(bào)表御層次置的重紙要性涼水平冊(cè)。判兇斷基癥礎(chǔ)通詢常包芬括資吳產(chǎn)總魚額、醉凈資歇產(chǎn)、擾營(yíng)業(yè)岸收入壺、凈溫利潤(rùn)理等。型脖⑦倍如果哄同一夫期間掀各會(huì)鉗計(jì)報(bào)前表的爛重要念性水貌平不狀同，睬注冊(cè)研會(huì)計(jì)突師應(yīng)初當(dāng)取功其最憤低者曉作為肉會(huì)計(jì)盤報(bào)表錄層次撲的重鹿要性摩水平磁。博初⑧息在編魄制審瓜計(jì)計(jì)丟劃時(shí)寶，如福果被土審計(jì)境單位晉尚未煉完成鳴會(huì)計(jì)飛報(bào)表閑的編胃制，格注冊(cè)趴會(huì)計(jì)掏師應(yīng)菌當(dāng)根戴據(jù)期或中會(huì)邊計(jì)報(bào)種表推煤算為刊年度基會(huì)計(jì)或報(bào)表安，或丈者根介據(jù)被忌審計(jì)麻單位疫經(jīng)營(yíng)蝶環(huán)境攔和經(jīng)編營(yíng)情乎況變唇動(dòng)對(duì)茫上年出度會(huì)艙計(jì)報(bào)斧表作己必要檢修正廁，以立確定美會(huì)計(jì)么報(bào)表唇層次別的重圾要性輕水平比。飾正⑨趕注冊(cè)儲(chǔ)會(huì)計(jì)輸師在懂制定劈帳戶派或交賺易的弟審計(jì)工程序厭前，?？蓪⒗w會(huì)計(jì)伐報(bào)表慢層次仍的重例要性胞水平邊分配趁至各該帳戶資或各幣類交溪易，觀也可擠單獨(dú)毛確定渡各帳弱戶或閘各類男交易歸的重自要性君水平歌。驅(qū)粒⑩素在確俱定擬既實(shí)施鞭的審吃計(jì)程膜序后井，如仇果注寺冊(cè)會(huì)雨計(jì)師考決定憤接受隨更低織的重識(shí)要性創(chuàng)水平符，審噸計(jì)風(fēng)犬險(xiǎn)增都加，盼注冊(cè)號(hào)會(huì)計(jì)英師應(yīng)胃當(dāng)選扔用以局下方滲法控發(fā)制審圍計(jì)風(fēng)趟險(xiǎn)至括可接令受的隆水平羨：擴(kuò)崗大符吹合性誕測(cè)試雕范圍脹或追瓣加符身合性靠測(cè)試夕程序往，以田降低拆對(duì)控閉制風(fēng)犧險(xiǎn)的北初步構(gòu)判斷郊水平姿；融裳⑾丙修改懲計(jì)劃霉實(shí)施串的實(shí)低質(zhì)性畢測(cè)試糊程序勒的性鋼質(zhì)、膜時(shí)間兇和范圓圍，告以將錯(cuò)檢查禁風(fēng)險(xiǎn)稼降低仔至可草接受業(yè)的水譯平。稼苗⑿姨在審軍計(jì)過(guò)初程中將如修桂改審路計(jì)計(jì)趕劃，枝注冊(cè)歸會(huì)計(jì)徹師應(yīng)企當(dāng)重豬新考返慮部餡分或獎(jiǎng)全部鏟帳戶管及交卡易的先審計(jì)奧風(fēng)險(xiǎn)瓜與重買要性饞水平主。諷炎⒀置注冊(cè)雙會(huì)計(jì)喜師評(píng)分價(jià)審?fù)居?jì)結(jié)妻果時(shí)團(tuán)所運(yùn)蒜用的騎重要燒性水漿平，鏈可能相與編述制審那計(jì)計(jì)聽劃時(shí)倘所確爺定的耀重要薯性水勵(lì)平初屆步判敢斷數(shù)怖不同莖，如驗(yàn)前者亦大大腳低于仍后者碌，注躲冊(cè)會(huì)艙計(jì)師鏡應(yīng)當(dāng)拉重新腫評(píng)估諒所執(zhí)液行審襪計(jì)程遲序是豬否充巾分。昆董⒁溫如果竊尚未夢(mèng)調(diào)整部的錯(cuò)汽報(bào)或勾漏報(bào)道的匯荷總數(shù)燈超過(guò)寫重要連性水糠平，創(chuàng)注冊(cè)碌會(huì)計(jì)倉(cāng)師應(yīng)映當(dāng)考便慮擴(kuò)兇大實(shí)再質(zhì)性毫測(cè)試內(nèi)范圍船或提纏請(qǐng)被景審計(jì)葛單位箱調(diào)整憤會(huì)計(jì)爐報(bào)表歲，以首降低殃審計(jì)宅風(fēng)險(xiǎn)唐。圈訓(xùn)⒂刮如果沙尚未架調(diào)整抓的錯(cuò)覽報(bào)或勻漏報(bào)財(cái)?shù)膮R服總數(shù)有接近坡重要男性水邊平，線由于攪該匯廉總數(shù)歲連同迫尚未每發(fā)現(xiàn)愈的錯(cuò)販報(bào)或半漏報(bào)頁(yè)可能娘超過(guò)棚重要捆性水載平，雨注冊(cè)呼會(huì)計(jì)蕉師應(yīng)濤當(dāng)實(shí)開施追洋加審曾計(jì)程根序，條或提于請(qǐng)被段審計(jì)秩單位司進(jìn)一而步調(diào)填整已瑞發(fā)現(xiàn)攤的錯(cuò)謝報(bào)或候漏報(bào)瘦，以反降低得審計(jì)網(wǎng)風(fēng)險(xiǎn)辯。呆12鑰、《滲獨(dú)立得審計(jì)合具體灣準(zhǔn)則鳴第映11徑號(hào)紫--巨分析眼性復(fù)屠核》詞款①唐分析泥性復(fù)伏核，治是指密注冊(cè)影會(huì)計(jì)飼師分立析被動(dòng)審計(jì)劇單位信重要原的比消率或顫趨勢(shì)款，包脅括調(diào)嚴(yán)查這昆些比務(wù)率或宋趨勢(shì)寫的異繪常變亮動(dòng)及夢(mèng)其與沒預(yù)期第數(shù)額偉和相俗關(guān)信討息的態(tài)差異麗。填寫丈②劫注冊(cè)艷會(huì)計(jì)虎師應(yīng)涉當(dāng)合灣理運(yùn)宿用專踏業(yè)判蔥斷，賄確定丈分析憑性復(fù)付核程掠序的臨運(yùn)用忙方式書及程億度，瓣以將櫻檢查霧風(fēng)險(xiǎn)次降低撫至可糕接受借的水鋤平。擦定③佛注冊(cè)舌會(huì)計(jì)鮮師運(yùn)鼠用分故析性爬復(fù)核鎖程序惜時(shí)，獲應(yīng)當(dāng)陳考慮宗數(shù)據(jù)煙之間哪是否封存在桂某種涌預(yù)期斤關(guān)系數(shù)。如遠(yuǎn)果不飛存在憑預(yù)期哈關(guān)系哪，注事冊(cè)會(huì)需計(jì)師寫不應(yīng)濟(jì)運(yùn)用照分析僵性復(fù)好核。逗④換注冊(cè)甲會(huì)計(jì)摘師應(yīng)世當(dāng)將莊分析唱性復(fù)以核程趕序運(yùn)速用于胳審計(jì)騰計(jì)劃罷和審奇計(jì)報(bào)退告階申段，類也可百運(yùn)用比于審惕計(jì)實(shí)維施階多段。變短⑤搶在審刑計(jì)計(jì)著劃階聾段，可注冊(cè)主會(huì)計(jì)炊師應(yīng)截當(dāng)運(yùn)革用分般析性窮復(fù)核存，進(jìn)少一步止了解囑被審搶計(jì)單取位的泥業(yè)務(wù)瓦情況消，識(shí)偉別潛世在的扯風(fēng)險(xiǎn)俱領(lǐng)域喉。鮮⑥半在審亮計(jì)報(bào)星告階絹段，虧注冊(cè)俱會(huì)計(jì)眉師應(yīng)宜當(dāng)運(yùn)籮用分洋析性姨復(fù)核懇的結(jié)陶論印飯證實(shí)瘦施其將他審姐計(jì)程季序所末得出焦的結(jié)協(xié)論，稻以確核定是沿否需杯要追齒加審叼計(jì)程寄序。慶膊⑦公注冊(cè)鋤會(huì)計(jì)巨師在系對(duì)會(huì)家計(jì)報(bào)企表進(jìn)無(wú)行整批體復(fù)盤核時(shí)她，應(yīng)攤當(dāng)審甘閱會(huì)腐計(jì)報(bào)悟表及非其附牽注，媽并考緒慮：輕針對(duì)角已發(fā)請(qǐng)現(xiàn)的挪異常己差異弦或未死預(yù)期格差異器所獲宮取的膚審計(jì)銹證據(jù)價(jià)是否負(fù)適當(dāng)揮；是艙否存躬在尚碎未發(fā)呆現(xiàn)的涌異常搬差異何或未轟預(yù)期緣差異用。瘡⑧朵如果央分析黎復(fù)核表使用往的是菌內(nèi)部膝控制哀生成葡的信柄息，令而內(nèi)悲部控平制失池效，料注冊(cè)蔽會(huì)計(jì)繼師不徑應(yīng)信愈賴這堂些信柿息及楊分析淹性復(fù)亂核的寄結(jié)果禾。師⑨化當(dāng)分典析性姑復(fù)核鹽結(jié)果嚇出現(xiàn)千以下陷異常成情況黃時(shí)，烤注冊(cè)勺會(huì)計(jì)航師應(yīng)誘當(dāng)進(jìn)霸行調(diào)逗查，業(yè)要求腰被審茫計(jì)單呀位予眼以解燦釋，庭并獲膝得適慈當(dāng)?shù)穆?yàn)證幻證據(jù)悅：與評(píng)預(yù)期幫金額唱存在勵(lì)重大田偏差憂；與吼其他奧相關(guān)素信息質(zhì)嚴(yán)重撤不一廳致。北如果汽被審亦計(jì)單基位不斤予解暴釋或腥解釋杠不當(dāng)相，注敘冊(cè)會(huì)犁計(jì)師關(guān)應(yīng)當(dāng)廊考慮閘是否遠(yuǎn)實(shí)施飼其他蒸審計(jì)鍬程序鏈。損糞13晉、《醬獨(dú)立爺審計(jì)歸具體引準(zhǔn)則橫第兆12景號(hào)壇--況利用映專家便的工攏作》酸舍①亞本準(zhǔn)急則所鹽稱專莊家，斥是指園除會(huì)疫計(jì)、振審計(jì)飄之外通，在征某一戲領(lǐng)域質(zhì)中具跑有專寶門技踢能、貌知識(shí)惠和經(jīng)劣驗(yàn)的胃?jìng)€(gè)人賄或單臨位。刮專家榨可以澇由被俯審計(jì)譯單位叉或會(huì)辱計(jì)師厲事務(wù)請(qǐng)所外睜部聘懲請(qǐng)或邀內(nèi)部尾指派尺。方侮②王在審寺計(jì)過(guò)繁程中攔，注傾冊(cè)會(huì)曉計(jì)師皇可以剖根據(jù)值需要滾，利最用專懼家協(xié)萍助工是作，逗但應(yīng)晉當(dāng)對(duì)吧利用曲專家唇工作辨結(jié)果藥所形殿成的曠審計(jì)亂結(jié)論型負(fù)責(zé)坊。重蠻③冊(cè)注冊(cè)嶺會(huì)計(jì)叢師應(yīng)亞當(dāng)獲訂取充廚分、奧適當(dāng)?shù)镜淖C丹據(jù)，堆以確潔信專眼家的亂工作報(bào)能夠棗實(shí)現(xiàn)搖特定壟審計(jì)冒目標(biāo)首。認(rèn)止④薦注冊(cè)脅會(huì)計(jì)瑞師可糾在以乖下方抖面利乳用專盒家的解工作大：特似定資柔產(chǎn)的身估價(jià)烈；特酒定資拾產(chǎn)數(shù)籠量和戴物質(zhì)備狀況防的測(cè)勞定；綁需用屑特殊蠅技術(shù)敢或方廉法的陰金額絞測(cè)算等；未捷完成掩合同頑中已孝完成皂和未介完成型工作噸的計(jì)噸量；欲涉及福合約劇、訴幻訟和籮法律影糾紛籌等的地法律余意見遼；其恩他需葵要利航用專鑒家工霉作的飯方面詞。何⑤于在計(jì)躲劃利猜用專隔家工漆作時(shí)蒸，注罪冊(cè)會(huì)舌計(jì)師狠應(yīng)當(dāng)鞠對(duì)專廟家的切專業(yè)籍勝任喚能力月和獨(dú)樣立性愛進(jìn)行唱評(píng)價(jià)嘉。如腹對(duì)專美家的售專業(yè)紅勝任字能力腥和獨(dú)理立性敵存有畏疑慮煮，注最冊(cè)會(huì)萬(wàn)計(jì)師塵應(yīng)當(dāng)孫與被議審計(jì)閑單位厲交換疲意見叛，并鏡考慮齊能否禾通過(guò)殖專家絹的工券作獲家取充于分、繭適當(dāng)棕的審喉計(jì)證剃據(jù)。粒必要貿(mào)時(shí)，眨應(yīng)當(dāng)湖考慮牧追加間審計(jì)稼程序物或利例用其摔他專什家獲潛取審騾計(jì)證宅據(jù)。脹蠟⑥芽專家駕應(yīng)當(dāng)銜對(duì)其痛選用域的假觀設(shè)和獲方法告的適役當(dāng)性您、合青理性咸及其斤運(yùn)用獸負(fù)責(zé)懼。注斃冊(cè)會(huì)借計(jì)師閑應(yīng)當(dāng)鄉(xiāng)根據(jù)液對(duì)被伙審計(jì)司單位理的了云解及文實(shí)施煌其他余審計(jì)谷程序陽(yáng)所得皂出的踏結(jié)論收，考豎慮專記家選煮用的各假設(shè)拌和方隱法是趣否適食當(dāng)、苦合理準(zhǔn)。棋⑦母如?？碳夜は镒鹘Y(jié)棍果未用能形術(shù)成充傳分、摘適當(dāng)腳的審臉計(jì)證村據(jù)，御或者步專家辭得出吹的結(jié)局論與聲其他赤審計(jì)末證據(jù)控不一嫩致，籍注冊(cè)兩會(huì)計(jì)錦師應(yīng)個(gè)當(dāng)與打被審匹計(jì)單屈位和貓專家貞共同案商討骨其原桐因及眨解決吸辦法拖。必賴要時(shí)難，應(yīng)聰當(dāng)實(shí)懇施其烈他審掉計(jì)程腰序或嬌另聘廈專家舞。本⑧統(tǒng)注冊(cè)繭會(huì)計(jì)減師出賄具無(wú)障保留粗意見腿審計(jì)擔(dān)報(bào)告福時(shí)，模一般攤不應(yīng)孫在審萬(wàn)計(jì)報(bào)覆告中接提及飛專家籠的工嚼作。填⑨其如果鼠專家范工作帖結(jié)果面致使聽注冊(cè)危會(huì)計(jì)渴師出沿具帶坡說(shuō)明謹(jǐn)段的采審計(jì)據(jù)報(bào)告曠，注納冊(cè)會(huì)恒計(jì)師防可考斬慮在著說(shuō)明任段中錯(cuò)提及溉專家駛的工報(bào)作，燕包括囑專家希的身堡份和學(xué)專家精的參釘與程綿度等村。皂繩⑩潮注冊(cè)繳會(huì)計(jì)嘴師對(duì)魄專家踐工作畝進(jìn)行添評(píng)價(jià)售后，爛如出菌現(xiàn)下姻列情派況之貨一，襲且無(wú)言法通待過(guò)實(shí)皺施其視他審善計(jì)程巡序獲切取相套應(yīng)的禽審計(jì)算證據(jù)塌，應(yīng)扯當(dāng)出倆具保薦留意盆見或頁(yè)拒絕返表示臺(tái)意見舅的審藥計(jì)報(bào)乘告：太專家膽工作扁的結(jié)觸果與鈴會(huì)計(jì)科報(bào)表也的認(rèn)閱定存荷在重前大差籮異；鵲專家緩工作熱的結(jié)猾果無(wú)針法形摔成充測(cè)分、估適當(dāng)折的審莫計(jì)證夕據(jù)；咱被審哄計(jì)單蘿位不毀接受辰專家旋工作多的結(jié)免果，號(hào)并拒威絕另?xiàng)钇笇Ｍ思?。?4截、《顯獨(dú)立蔥審計(jì)溝具體擦準(zhǔn)則勾第彈13晃號(hào)右--畜利用虜其他共注冊(cè)拔會(huì)計(jì)刑師的益工作房》佳科貍①網(wǎng)本準(zhǔn)傾則所射稱主協(xié)審注土冊(cè)會(huì)開計(jì)師欠，是已指利附用其青他注俊冊(cè)會(huì)址計(jì)師獵的工浴作，魔負(fù)責(zé)襲對(duì)被盈審計(jì)傅單位速會(huì)計(jì)素報(bào)表賄整體燃發(fā)表碧審計(jì)們意見售的注吼冊(cè)會(huì)丹計(jì)師共。本涼準(zhǔn)則鐵所稱腰其他頃注冊(cè)統(tǒng)會(huì)計(jì)晌師，集是指凈負(fù)責(zé)虛對(duì)被垂審計(jì)荒單位梨的一姐個(gè)或歌多個(gè)煩組成同部分芳的會(huì)百計(jì)信詢息實(shí)灑施審餅計(jì)的丙其他攜會(huì)計(jì)習(xí)師事排務(wù)所尺的注村冊(cè)會(huì)劈計(jì)師子。本垃準(zhǔn)則保所稱藥組成鹿部分虹，是瘦指被霉審計(jì)歪單位館的部頃門、帆分支汗機(jī)構(gòu)饒、子煮公司澤和聯(lián)灣營(yíng)公腸司等徒，其慨會(huì)計(jì)飄信息穩(wěn)包含宗于主孝審注晚冊(cè)會(huì)惑計(jì)師唉所審逝計(jì)的絡(luò)會(huì)計(jì)虎報(bào)表旦整體嘉中。驚負(fù)特②鄰本準(zhǔn)綱則不掘適用財(cái)于下左列情器況：善聯(lián)合宏審計(jì)背；一翅個(gè)或員多個(gè)歷組成北部分艙的會(huì)際計(jì)信逝息對(duì)謙被審軟計(jì)單鑒位會(huì)伙計(jì)報(bào)刻表整士體不剩具有席重大場(chǎng)影響禁；后紙任注被冊(cè)會(huì)醫(yī)計(jì)師死向前治任注殺冊(cè)會(huì)咽計(jì)師服查詢線審計(jì)郵工作樸底稿枝。裂板③惰其他撒注冊(cè)諒會(huì)計(jì)禽師應(yīng)釀當(dāng)與茶主審紋注冊(cè)鏈會(huì)計(jì)騾師配院合，矩并在吐征得頸被審辮計(jì)單搶位同俯意后拖，提釣供主數(shù)審注忙冊(cè)會(huì)瞇計(jì)師癥所需舊要的圖資料喂。絡(luò)綿管④走主審寒注冊(cè)右會(huì)計(jì)隙師應(yīng)鄰當(dāng)及鍵時(shí)獲在取其躲他注需冊(cè)會(huì)讀計(jì)師順能夠蝦按其誘要求納完成糠審計(jì)裂工作毫的書俘面聲撤明。睡巷蠢⑤始其他傻注冊(cè)懲會(huì)計(jì)衫師不專能按廢要求物完成蛙審計(jì)厭工作梳時(shí)，膨應(yīng)當(dāng)部及時(shí)偏告知譯主審砌注冊(cè)購(gòu)會(huì)計(jì)匠師。且驚⑥取主審斑注冊(cè)窩會(huì)計(jì)畜師應(yīng)墨當(dāng)實(shí)某施必砍要的議審計(jì)矩程序除，檢賴查、購(gòu)復(fù)核植其他振注冊(cè)袍會(huì)計(jì)妥師的牲審計(jì)鄰工作匠，并筑根據(jù)記被審楚計(jì)單考位的嚷具體睬情況番，合姥理確水定審坦計(jì)程屆序的籌性質(zhì)療、時(shí)計(jì)間和丸范圍桌。眠狹⑦卸如果衡對(duì)其者他注色冊(cè)會(huì)僻計(jì)師搶的專拖業(yè)勝黑任能如力和話獨(dú)立私性等足均表脹示滿澤意，芝且與螺其有疼長(zhǎng)期飄的業(yè)定務(wù)聯(lián)誠(chéng)系或平有其煎他充饞足的木理由娛，主娘審注挑冊(cè)會(huì)依計(jì)師奮可考憤慮信桿賴其依工作從結(jié)果親。否施則，事應(yīng)當(dāng)鏟進(jìn)一己步實(shí)衡施以太下審齒計(jì)程橋序：者與其鍵他注船冊(cè)會(huì)樓計(jì)師抽討論魄其審席計(jì)程鑒序、怒審計(jì)土結(jié)論微和審瓶計(jì)意屯見；夕查閱擔(dān)其具中體審許計(jì)計(jì)譜劃；圍適當(dāng)劇查閱服其他親審計(jì)張工作糖底稿尼。實(shí)啄施上畫述審琴計(jì)程墓序后那，主暴審注妖冊(cè)會(huì)幻計(jì)師它如果疊認(rèn)為嚇其他以注冊(cè)碑會(huì)計(jì)借師的萌審計(jì)月工作痕仍不典能滿洞足要明求，傳應(yīng)當(dāng)蒼與被想審計(jì)寧單位捏進(jìn)行扶商討膏。必直要時(shí)憐，應(yīng)黃提請(qǐng)勞其他犬注冊(cè)椒會(huì)計(jì)貓師實(shí)熔施追倘加審教計(jì)程峰序，聚或者染由主噸審注喘冊(cè)會(huì)但計(jì)師盟直接屈實(shí)施賄追加卷審計(jì)歇程序恥。叨噸槐⑧挪主審驕注冊(cè)剪會(huì)計(jì)備師在妄審計(jì)奮報(bào)告身中一柄般不屬應(yīng)提啄及其對(duì)他注撒冊(cè)會(huì)女計(jì)師形的工攀作。萌當(dāng)存辣在以私下情紅況時(shí)藏，主甲審注稻冊(cè)會(huì)飽計(jì)師蜓可考貨慮在征審計(jì)斑報(bào)告致中提跑及其滴他注鉆冊(cè)會(huì)脹計(jì)師啟的工握作，羅但不綁應(yīng)被尺視為剪將其貌責(zé)任碌分?jǐn)偼o其需他注產(chǎn)冊(cè)會(huì)譽(yù)計(jì)師集；無(wú)耗法對(duì)淚其他登注冊(cè)晨會(huì)計(jì)促師的崖工作芽進(jìn)行計(jì)復(fù)核覺，且癥無(wú)法稀直接動(dòng)實(shí)施跑必要而的審司計(jì)程批序；欲其他的注冊(cè)木會(huì)計(jì)造師的瘦工作狹不能孟滿足戶要求副，且宅無(wú)法羞直接咬實(shí)施但必要類的審悠計(jì)程煮序。貿(mào)折獄⑨港如果巴無(wú)法避依賴陣其他話注冊(cè)英會(huì)計(jì)雨師的叢審計(jì)濫工作龜，且斬?zé)o法屠實(shí)施竹其他泰必要制的審銹計(jì)程劇序，諸主審昨注冊(cè)割會(huì)計(jì)投師應(yīng)獅當(dāng)出也具保興留意尤見或央拒絕禮表示襲意見援的審倘計(jì)報(bào)冤告。彩點(diǎn)⑩晨主審雜注冊(cè)夏會(huì)計(jì)趨師如屯果決驗(yàn)定在貨審計(jì)瓶報(bào)告少中提權(quán)及其章他注臭冊(cè)會(huì)略計(jì)師驗(yàn)的工蝴作，級(jí)應(yīng)當(dāng)焰指明讀雙方期的審明計(jì)范繡圍，悠及由廢其他煤注冊(cè)寫會(huì)計(jì)災(zāi)師審爆計(jì)的憑資產(chǎn)橋總額勉、營(yíng)描業(yè)收確入或債其他艦重要孫項(xiàng)目冬占被彈審計(jì)辮單位圾會(huì)計(jì)毀報(bào)表燥整體份各該病項(xiàng)目洽的比率例。嚇管⑾杜如果貍其他戒注冊(cè)之會(huì)計(jì)卻師出忍具帶枕說(shuō)明低段的抹審計(jì)魔報(bào)告演，主畏審注陡冊(cè)會(huì)鳳計(jì)師攀應(yīng)當(dāng)模考慮跡其理畢由及險(xiǎn)對(duì)會(huì)傳計(jì)報(bào)柳表整民體的皺影響哪程度酸，以列決定竄對(duì)會(huì)司計(jì)報(bào)搶表整溉體發(fā)掀表審放計(jì)意控見的旋類型客。毛15乘、《捆獨(dú)立盞審計(jì)添具體價(jià)準(zhǔn)則邊第蹦14意號(hào)獄--看期初窩余額島》鏈闊訪①妥本準(zhǔn)臉則所職稱期慚初余利額，葬是指岸首次綁接受偉委托咱時(shí)，陜所審預(yù)計(jì)會(huì)礙計(jì)期婆間期夕初已洪存在嗓的余士額。飯它以福上期摧期末活余額搜為基踏礎(chǔ)，疫反映掏了前樹期交壇易、江事項(xiàng)選及其館會(huì)計(jì)院處理汗的結(jié)比果。脈后完注冊(cè)曉會(huì)計(jì)化師應(yīng)職當(dāng)保斷持應(yīng)毀有的違職業(yè)申謹(jǐn)慎呢，充粗分考洗慮期者初余配額對(duì)奮所審辣計(jì)會(huì)粘計(jì)報(bào)蓋表的濾影響潤(rùn)。網(wǎng)②虹注冊(cè)最會(huì)計(jì)剪師應(yīng)觸當(dāng)根果據(jù)期言初余卷額對(duì)業(yè)所審輩計(jì)會(huì)劃計(jì)報(bào)立表的俱影響卡程度做，合役理運(yùn)爪用專谷業(yè)判喜斷，駕以確排定期緞初余頌額的杯審計(jì)員范圍芒。倦③累注冊(cè)慕會(huì)計(jì)悲師進(jìn)梯行會(huì)帆計(jì)報(bào)覺表審膽計(jì)時(shí)求，一丟般無(wú)微需專躲門對(duì)聞期初吹余額墾發(fā)表疲審計(jì)希意見有，但羅應(yīng)實(shí)甩施適梳當(dāng)?shù)膹貙徲?jì)眉程序延，并宰充分叼考慮奶相關(guān)炎審計(jì)遞結(jié)論總對(duì)所押審計(jì)犬會(huì)計(jì)邀報(bào)表亞發(fā)表料審計(jì)予意見餃的影腥響。興④壯如上依期會(huì)陵計(jì)報(bào)鍋表已蔥經(jīng)其畜他會(huì)遍計(jì)師園事務(wù)齡所審肥計(jì)，箭注冊(cè)榆會(huì)計(jì)尖師可良與前向任注軌冊(cè)會(huì)丘計(jì)師罷聯(lián)系廟，以狠獲取暗必要徒的審叉計(jì)證發(fā)據(jù)，聾但應(yīng)從征得拿被審賭計(jì)單矛位同著意。覆前任繼注冊(cè)庸會(huì)計(jì)草師應(yīng)們當(dāng)提屠供必勒要的沒協(xié)助榴。賢⑤偶如上日期會(huì)烈計(jì)報(bào)增表已孫經(jīng)其艙他會(huì)昏計(jì)師濫事務(wù)棄所審籮計(jì)，搬注冊(cè)蜜會(huì)計(jì)置師可往通過(guò)棚查閱托前任鉆注冊(cè)皆會(huì)計(jì)話師的羞審計(jì)級(jí)工作匙底稿崖，獲僚取有天關(guān)期堵初余培額的筒審計(jì)釣證據(jù)滴，但龍應(yīng)當(dāng)腔考慮戚前任控注冊(cè)揮會(huì)計(jì)部師的赴專業(yè)腿勝任役能力懶和獨(dú)稿立性睡。如碌前任啊注冊(cè)符會(huì)計(jì)睛師出純具了喊帶說(shuō)礎(chǔ)明段陡的審如計(jì)報(bào)紋告，報(bào)注冊(cè)陣會(huì)計(jì)仁師應(yīng)會(huì)當(dāng)特桑別關(guān)岡注其竄原因研，并鉆考慮肯對(duì)本援期會(huì)帆計(jì)報(bào)剃表的捏影響策。盞祖⑥企如期箏初余衣額存貢在嚴(yán)南重影期響本當(dāng)期會(huì)丹計(jì)報(bào)虜表的悠錯(cuò)報(bào)恩或漏代報(bào)，駛注冊(cè)剪會(huì)計(jì)祖師應(yīng)遞當(dāng)提沖請(qǐng)被條審計(jì)朗單位凈進(jìn)行予調(diào)整布或披杏露。糾如被少審計(jì)正單位他不接吧受建坐議，乞注冊(cè)熔會(huì)計(jì)轟師應(yīng)克當(dāng)對(duì)飛本期團(tuán)會(huì)計(jì)魂報(bào)表繳發(fā)表預(yù)保留茅意見布或否哪定意允見。承上期殘會(huì)計(jì)燙報(bào)表吊如經(jīng)潮其他屠會(huì)計(jì)鍋師事世務(wù)所勤審計(jì)押，注灶冊(cè)會(huì)景計(jì)師耕應(yīng)當(dāng)現(xiàn)提請(qǐng)祥被審自計(jì)單解位或雁經(jīng)其緞授權(quán)頌，將民上述惹情況米告知伯前任辰注冊(cè)鬧會(huì)計(jì)保師。登⑦招如前腥任注腳冊(cè)會(huì)道計(jì)師彎出具塞了帶房說(shuō)明熄段的集審計(jì)敵報(bào)告抹，注禮冊(cè)會(huì)折計(jì)師浪應(yīng)當(dāng)搶考慮渠相關(guān)畢事項(xiàng)核對(duì)本沫期會(huì)妙計(jì)報(bào)莖表的俘影響允。如注其影叫響尚露未消肯除，杏注冊(cè)舉會(huì)計(jì)召師仍濱應(yīng)在朗審計(jì)架報(bào)告喘中進(jìn)緩行適爸當(dāng)反熔映。獅16疏、《籠獨(dú)立京審計(jì)圖具體丑準(zhǔn)則勻第虧15賤號(hào)幻--贊期后炮事項(xiàng)舊》糠伴慎①毒在審導(dǎo)計(jì)報(bào)呢告日突之前把，注堆冊(cè)會(huì)賠計(jì)師蠶應(yīng)當(dāng)姨實(shí)施談必要柿的審描計(jì)程還序，猛獲取宮充分伴、適有當(dāng)?shù)哪_審計(jì)洗證據(jù)炎，以怒確認(rèn)劃期后障事項(xiàng)代是否閃發(fā)生折。如槽期后勿事項(xiàng)后確已浴發(fā)生毫，注域冊(cè)會(huì)伙計(jì)師戶應(yīng)當(dāng)坡在實(shí)青施必罰要的旨審計(jì)眾程序排后，告確定哪期后拼事項(xiàng)箏的類喚型及初對(duì)會(huì)完計(jì)報(bào)妻表的挪影響桃程度訪，并偽形成設(shè)審計(jì)妹結(jié)論靠。斑鐘向②枝注冊(cè)塵會(huì)計(jì)屬師沒殊有責(zé)初任實(shí)井施審畢計(jì)程涉序或雀進(jìn)行崖專門夠詢問(wèn)結(jié)，以蹦發(fā)現(xiàn)谷審計(jì)曠報(bào)告眠日至包會(huì)計(jì)玉報(bào)表抖公布響日發(fā)堡生的致期后摟事項(xiàng)坊，但仁應(yīng)對(duì)擋其已嗎知悉緣的期魄后事忍項(xiàng)予靜以關(guān)急注，訪并實(shí)石施相夜應(yīng)的放審計(jì)視程序恰。組狠申芝③先被審?qiáng)W計(jì)單持位管牧理當(dāng)快局有辜責(zé)任另及時(shí)竄向注隸冊(cè)會(huì)劃計(jì)師侵告知棋可能活影響醉會(huì)計(jì)疾報(bào)表郵的期績(jī)后事撒項(xiàng)。巖剖④駱注冊(cè)價(jià)會(huì)計(jì)塌師可央以結(jié)弄合對(duì)辮會(huì)計(jì)五報(bào)表竹實(shí)施僚的實(shí)餡質(zhì)性咐測(cè)試素程序獻(xiàn)或另沈行實(shí)配施審心計(jì)程撫序?qū)ΠW期后究事項(xiàng)稿進(jìn)行填審計(jì)際。注系冊(cè)會(huì)瓣計(jì)師涉另行傭?qū)嵤┠z的審依計(jì)程擠序，吊應(yīng)當(dāng)芝盡量患在接系近審罷計(jì)報(bào)階告日棍時(shí)進(jìn)餓行。消熟⑤狀注冊(cè)扯會(huì)計(jì)筐師如芒在審會(huì)計(jì)報(bào)捕告日楚至?xí)谟?jì)報(bào)都表公在布日冶之間順獲知饞可能干影響撿會(huì)計(jì)招報(bào)表氏的期黨后事?lián)犴?xiàng)，粗應(yīng)當(dāng)邊及時(shí)此與被匪審計(jì)為單位剖管理肯當(dāng)局宋討論拋。必府要時(shí)非，還患應(yīng)追淋加適靜當(dāng)?shù)谋M審計(jì)挽程序輸，以京確定獻(xiàn)期后勤事項(xiàng)核的類擊型及之其對(duì)棕會(huì)計(jì)駝報(bào)表蓮和審輩計(jì)報(bào)綿告的戶影響漿程度河。助喬趟⑥紋如決失定更吸改審樓計(jì)報(bào)旺告日呈期，餅注冊(cè)闖會(huì)計(jì)得師應(yīng)明當(dāng)實(shí)理施必欺要的壺審計(jì)威程序潑，以刮發(fā)現(xiàn)撿原定啟審計(jì)功報(bào)告等日至但更改僑后的抱審計(jì)濾報(bào)告畜日發(fā)感生的姜可能嶼嚴(yán)重澤影響替會(huì)計(jì)學(xué)報(bào)表久的其醬他期涉后事漠項(xiàng)。盟隔⑦陡如在華會(huì)計(jì)經(jīng)報(bào)表倆公布她日后迎獲知總審計(jì)奧報(bào)告楚日已屢經(jīng)存縱在但睜尚未刊發(fā)現(xiàn)題的期喪后事而項(xiàng)，惕注冊(cè)漲會(huì)計(jì)驢師應(yīng)刊當(dāng)與麗被審慘計(jì)單落位討?yīng)z論如閑何處戀理，嚴(yán)并考仍慮是引否需若要修糾改已平審計(jì)毒會(huì)計(jì)旱報(bào)表桌。如虛被審酸計(jì)單混位拒環(huán)絕采縫取適訪當(dāng)措津施，堡注冊(cè)鮮會(huì)計(jì)余師應(yīng)屠當(dāng)考斬慮是憐否修兩改審件計(jì)報(bào)規(guī)告。斃17過(guò)、《遲獨(dú)立打?qū)徲?jì)歲具體禍準(zhǔn)則啞第梨16燈號(hào)設(shè)──蘭關(guān)聯(lián)霜方及毛其交睛易》寨嘉①感按照澆企業(yè)繡會(huì)計(jì)探準(zhǔn)則序的要桿求識(shí)繼別和樓披露亮關(guān)聯(lián)塔方及訓(xùn)其交至易是諒被審纏計(jì)單遺位管燭理當(dāng)侵局的竊責(zé)任繼。實(shí)凈施必跡要的喇審計(jì)梅程序怒，獲蘇取充軟分、博適當(dāng)曲的審?fù)陀?jì)證替據(jù)，倒以確城定被宅審計(jì)昏單位婦是否倚按照占企業(yè)惑會(huì)計(jì)駐準(zhǔn)則瞞的要蝕求識(shí)否別和背披露狂關(guān)聯(lián)琴方及麻其交莊易是剖注冊(cè)帖會(huì)計(jì)棚師的攀責(zé)任燙。刪律②閣由于柏關(guān)聯(lián)鉗方及疑其交伙易的跟復(fù)雜穿性及去內(nèi)部恢控制輕、審會(huì)計(jì)測(cè)郵試的肆固有范限制月，注您冊(cè)會(huì)宋計(jì)師傍依據(jù)姑獨(dú)立悶審計(jì)遙準(zhǔn)則飯進(jìn)行圣審計(jì)您，并劇不能挽保證進(jìn)發(fā)現(xiàn)侵關(guān)聯(lián)童方及鄙其交赤易的窯所有蘆錯(cuò)報(bào)氣、漏遷報(bào)。灑久③膚如發(fā)慣現(xiàn)被涌審計(jì)加單位粒管理怖當(dāng)局茂故意墨隱瞞嬸關(guān)聯(lián)茅方或慚關(guān)聯(lián)核方交澡易，池表明釋可能騰存在講其他都未予甜披露吹的關(guān)炕聯(lián)方狐或關(guān)瞎聯(lián)方統(tǒng)交易當(dāng)，注屢冊(cè)會(huì)安計(jì)師源應(yīng)當(dāng)疾予以窩充分內(nèi)關(guān)注桂。糧拿18劃、《絹獨(dú)立桂審計(jì)譽(yù)具體專準(zhǔn)則券第賓17終號(hào)泳──嗓持續(xù)亂經(jīng)營(yíng)束》念僵①晨注冊(cè)街會(huì)計(jì)號(hào)師的慘審計(jì)強(qiáng)報(bào)告絕應(yīng)當(dāng)莫為會(huì)姜計(jì)報(bào)昏表使嘩用人紋確定坦已審蝦計(jì)會(huì)償計(jì)報(bào)飽表的萬(wàn)可靠紅程度群提供牙合理漢保證葬，但栽不應(yīng)球被認(rèn)叮為是輛對(duì)被濕審計(jì)綱單位宏持續(xù)攏經(jīng)營(yíng)雪能力素所作定出的昌承諾革。幕霸②蔬在編螺制審婆計(jì)計(jì)嶄劃、紫執(zhí)行紛審計(jì)兄程序漢及評(píng)午價(jià)審薯計(jì)結(jié)疊果時(shí)淡，注劇冊(cè)會(huì)爬計(jì)師籍應(yīng)當(dāng)鐮考慮診被審稠計(jì)單概位編猛制會(huì)景計(jì)報(bào)娃表所卷依據(jù)抖的持償續(xù)經(jīng)扔營(yíng)假烏設(shè)的儀合理梯性。飲粘③口注冊(cè)原會(huì)計(jì)轟師應(yīng)鞭當(dāng)保晶持應(yīng)右有的泳職業(yè)供謹(jǐn)慎絮，合振理運(yùn)忘用專資業(yè)判姜斷，惕充分蝕考慮款在可北預(yù)見倆的將陷來(lái)持熔續(xù)經(jīng)肉營(yíng)假筒設(shè)不茅再合偷理的篩可能概性。挨邁④慶注冊(cè)姓會(huì)計(jì)剛師應(yīng)棕當(dāng)充莖分關(guān)唇注被狂審計(jì)韻單位沸在財(cái)厲務(wù)、康經(jīng)營(yíng)花等方并面存悄在的壺持續(xù)節(jié)經(jīng)營(yíng)露假設(shè)鑒不再踐合理喚的各憐種跡映象。千卵診⑤恭注冊(cè)掃會(huì)計(jì)題師對(duì)弱持續(xù)士經(jīng)營(yíng)軋假設(shè)匆的合貧理性于存有通疑慮嚇時(shí)，請(qǐng)應(yīng)當(dāng)嘉追加眼必要起的審姜計(jì)程置序，籠獲取份充分窄、適夫當(dāng)?shù)男鋵徲?jì)宴證據(jù)潑，以銹判斷剪持續(xù)使經(jīng)營(yíng)釋假設(shè)去的合惑理性栗。蚊苦⑥溝在審蹲計(jì)過(guò)俗程中抵，注殊冊(cè)會(huì)暑計(jì)師劍應(yīng)當(dāng)達(dá)獲取股被審悉計(jì)單嘆位管渾理當(dāng)相局關(guān)匠于持粘續(xù)經(jīng)訴營(yíng)假彩設(shè)的堆書面惠聲明摔。如終果持畏續(xù)經(jīng)返營(yíng)假船設(shè)不獲合理作，注胡冊(cè)會(huì)暗計(jì)師永應(yīng)當(dāng)村提請(qǐng)服被審河計(jì)單石位管答理當(dāng)貨局在榴聲明約中說(shuō)男明擬裹采取叼的改違善措木施。讓繳⑦缸如果氧被審隆計(jì)單逢位存汪在對(duì)犬其持壘續(xù)經(jīng)隆營(yíng)能覆力產(chǎn)叉生重直大影條響的打情況顛，但分管理焦當(dāng)局破計(jì)劃喂采取奮相應(yīng)竿的改撫善措冠施，翅且這夢(mèng)些措蘇施能翻夠消綿除注榴冊(cè)會(huì)秧計(jì)師蘋的疑禁慮，接注冊(cè)論會(huì)計(jì)紙師應(yīng)半當(dāng)考興慮是狂否要志提請(qǐng)兵被審袍計(jì)單害位在乖會(huì)計(jì)醒報(bào)表屬中披請(qǐng)露改抽善措洲施。易如果旱被審沖計(jì)單縫位拒音絕披吵露或即披露初不充原分，景注冊(cè)巨會(huì)計(jì)搖師應(yīng)竊當(dāng)考?jí)魬]其搶對(duì)審芒計(jì)報(bào)膛告的樓影響耀。殊啞仗⑧威如果類被審拒計(jì)單帖位存幕在對(duì)態(tài)其持核續(xù)經(jīng)速營(yíng)能逗力產(chǎn)悔生重長(zhǎng)大影午響的豆情況宰，且消管理慨當(dāng)局燥沒有篇相應(yīng)挽的改括善措繼施，綢或雖鬧有改痰善措蝴施，港但疑才慮仍榮然不咸能消率除，扮注冊(cè)藥會(huì)計(jì)之師應(yīng)賊當(dāng)提風(fēng)請(qǐng)被穴審計(jì)念單位餅在會(huì)合計(jì)報(bào)倚表中調(diào)披露興以下缸事項(xiàng)蘋：在營(yíng)可預(yù)接見的亭將來(lái)逮影響祝持續(xù)葬經(jīng)營(yíng)抱能力逝的主如要情鑰形；檢持續(xù)狡經(jīng)營(yíng)貍能力桌存在跟重大區(qū)不確躺定性告，可聯(lián)能無(wú)帥法在糠正常癢的經(jīng)船營(yíng)過(guò)寄程中視變現(xiàn)奸資產(chǎn)債，清武償債恒務(wù)；欺未對(duì)裹資產(chǎn)側(cè)、負(fù)迎債的切數(shù)額怎和分渡類作蓄出在摩無(wú)法略持續(xù)辰經(jīng)營(yíng)牌情況形下所宇必的旋調(diào)整固。如戰(zhàn)果被阻審計(jì)干單位羨已在啦會(huì)計(jì)變報(bào)表鴨中進(jìn)絞行充斑分披嶺露，米注冊(cè)施會(huì)計(jì)質(zhì)師應(yīng)銜當(dāng)在我審計(jì)尸報(bào)告貞的意椅見段肥后增芽列說(shuō)斗明段辨，對(duì)精持續(xù)緊經(jīng)營(yíng)啄假設(shè)康不再易合理攜的疑喪慮予裕以說(shuō)尚明。遭如果呀被審臣計(jì)單此位未故在會(huì)貍計(jì)報(bào)枯表中者進(jìn)行自充分伍披露駕，注我冊(cè)會(huì)潮計(jì)師付應(yīng)當(dāng)穿發(fā)表較保留抱意見統(tǒng)或否熱定意害見。絡(luò)璃絨⑨聞如果沫認(rèn)為賊被審焰計(jì)單懂位在栗可預(yù)張見的歇將來(lái)域無(wú)法頓持續(xù)顛經(jīng)營(yíng)燙，繼碰續(xù)運(yùn)鄙用持歲續(xù)經(jīng)絨營(yíng)假寶設(shè)編邀制會(huì)季計(jì)報(bào)朋表，茫將對(duì)襖會(huì)計(jì)養(yǎng)報(bào)表紀(jì)使用化人產(chǎn)把生嚴(yán)勉重誤領(lǐng)導(dǎo)，鮮注冊(cè)蛙會(huì)計(jì)象師應(yīng)教當(dāng)發(fā)寄表保瓜留意表見或校否定暢意見漸。偶19龍、《布獨(dú)立祥審計(jì)惰具體浴準(zhǔn)則陳第詠18帥號(hào)楚──象違反連法規(guī)純行為費(fèi)》義彈①揀本準(zhǔn)賢則所劍稱法暑規(guī)，泛是指尊除企爭(zhēng)業(yè)會(huì)調(diào)計(jì)準(zhǔn)街則及貴國(guó)家醬其他天有關(guān)動(dòng)財(cái)務(wù)眠會(huì)計(jì)運(yùn)法規(guī)利之外需的國(guó)弦家法計(jì)律、式行政有法規(guī)銅、部印門規(guī)劫章和括地方春性法景規(guī)、其規(guī)章倆。清偷②煩建立因健全毅內(nèi)部先控制痛，保源證經(jīng)柴營(yíng)活產(chǎn)動(dòng)符閱合法悠規(guī)要斗求，令防止穴發(fā)生乓、及掛時(shí)發(fā)弱現(xiàn)和扣糾正色違反惰法規(guī)篩行為茄，是且被審潮計(jì)單鋒位管追理當(dāng)眨局的雹責(zé)任蒼。蜓循竄③軟由于閱審計(jì)慰測(cè)試腦及被候?qū)徲?jì)刮單位氣內(nèi)部伴控制體的固閘有限脊制，緞注冊(cè)休會(huì)計(jì)為師依香據(jù)獨(dú)燃立審案計(jì)準(zhǔn)結(jié)則進(jìn)凳行審回計(jì)，輩并不晚能保椅證發(fā)勻現(xiàn)所孫有的我違反寧法規(guī)佩行為京。誰(shuí)省④三注冊(cè)鑒會(huì)計(jì)帥師對(duì)剃會(huì)計(jì)鉗報(bào)表粘的審手計(jì)，菠并非津?qū)槠瓢l(fā)現(xiàn)趣被審怨計(jì)單取位的橫違反易法規(guī)夾行為甲。如泰果委槳托人鹿要求松對(duì)可協(xié)能存咳在的押特定夕違反靈法規(guī)智行為鳥進(jìn)行林專門遭審計(jì)腐，注俯冊(cè)會(huì)輔計(jì)師匪應(yīng)當(dāng)位考慮朋自身拆能力寫和審呈計(jì)風(fēng)襯險(xiǎn)，子并另蛙行簽拴訂業(yè)丙務(wù)約秧定書線。咽菜⑤世在編勸制和涼實(shí)施徑審計(jì)棗計(jì)劃娛時(shí)，忙注冊(cè)勵(lì)會(huì)計(jì)驢師應(yīng)友當(dāng)保關(guān)持應(yīng)五有的桑職業(yè)椅謹(jǐn)慎這，充磚分關(guān)紐注可哥能對(duì)證會(huì)計(jì)話報(bào)表帝產(chǎn)生屯重大聽影響駁的違勾反法副規(guī)行霸為。漂⑥糞注冊(cè)箭會(huì)計(jì)興師應(yīng)調(diào)當(dāng)向劇管理昆當(dāng)局抱獲取雖書面杏聲明據(jù)，以遍表明痰被審很計(jì)單鮮位已踏將其彈知悉蘇的、聲影響下會(huì)計(jì)酒報(bào)表叢的所銹有違釀反或必可能童違反區(qū)相關(guān)碰法規(guī)衰情況扒告知礙注冊(cè)再會(huì)計(jì)租師。盯國(guó)狡⑦縱注冊(cè)索會(huì)計(jì)皺師發(fā)擋現(xiàn)可喜能存頃在違鏡反法續(xù)規(guī)行奶為時(shí)陳，應(yīng)泥當(dāng)了遷解其構(gòu)性質(zhì)天及原叢因，線獲取飼適當(dāng)弊證據(jù)國(guó)，以嚼評(píng)價(jià)毯對(duì)會(huì)因計(jì)報(bào)找表可致能產(chǎn)閉生的贈(zèng)影響文。僵蓋⑧約如被瞇審計(jì)箱單位甘確實(shí)編存在稠影響估會(huì)計(jì)哀報(bào)表飛的違張反法肢規(guī)行喉為，啟注冊(cè)弊會(huì)計(jì)津師應(yīng)盆當(dāng)考寺慮其短對(duì)審冠計(jì)的槳影響幣。必歷要時(shí)眠，應(yīng)喬當(dāng)重邀新評(píng)踏估審愿計(jì)風(fēng)伐險(xiǎn)。膝補(bǔ)⑨喂注冊(cè)鑄會(huì)計(jì)闊師應(yīng)孟當(dāng)向厭被審夏計(jì)單昆位管韻理當(dāng)香局告姐知審祖計(jì)過(guò)擴(kuò)程中咱注意炊到的蛇影響蜂會(huì)計(jì)揮報(bào)表到的違蒜反法愿規(guī)行事為。礙如認(rèn)番為違薯反法遭規(guī)行懇為是際故意臘和重新大的尋，注縫冊(cè)會(huì)寫計(jì)師內(nèi)應(yīng)當(dāng)溪立即割告知種。當(dāng)川懷疑她高層尊管理吸人員緞涉及鵝違反點(diǎn)法規(guī)資行為阿時(shí)，頸注冊(cè)聯(lián)會(huì)計(jì)加師應(yīng)納當(dāng)向?qū)帽粚徠?jì)單茫位更珍高層干次的孫管理資人員君報(bào)告慌。航缺找⑩忘如懷的疑被套審計(jì)殼單位非最高晨層管鋪理人首員涉暴及違今反法未規(guī)行也為，塵或被香審計(jì)恰單位崇拒絕鴉采取露必要雪措施品糾正繪違反摧法規(guī)話行為珍，注棉冊(cè)會(huì)過(guò)計(jì)師寄應(yīng)當(dāng)罵考慮宋采取膜適當(dāng)戰(zhàn)措施哭。必傍要時(shí)范，應(yīng)窗當(dāng)征寧求律剩師意賤見或總解除渠業(yè)務(wù)冠約定取。下些⑾鋒如果無(wú)被審腐計(jì)單程位依秋據(jù)的級(jí)地方艇性法宵規(guī)、粒規(guī)章隆與國(guó)溜家法眾律、襲行政躁法規(guī)括和部御門規(guī)傻章的潑要求什不一捆致，稍且對(duì)齡會(huì)計(jì)頃報(bào)表脂產(chǎn)生仇影響謠，注絡(luò)冊(cè)會(huì)蔥計(jì)師氏應(yīng)當(dāng)難根據(jù)綢其重餐要程居度，恒考慮喂是否安提請(qǐng)輪被審班計(jì)單冬位在刃會(huì)計(jì)煉報(bào)表僅中以示適當(dāng)?shù)谭绞椒脚短?，并敗考慮鄉(xiāng)同時(shí)戚在審屑計(jì)報(bào)濤告中尿予以限適當(dāng)降反映遙。惰20黑、《淡獨(dú)立總審計(jì)絹具體控準(zhǔn)則衡第影19材號(hào)諷──肅與已弦審計(jì)溫會(huì)計(jì)疤報(bào)表柳一同酸披露息的其蹄他信洲息》茫榜悄①?gòu)乇緶?zhǔn)護(hù)則所蘋稱其琴他信稀息，昏是指肢被審擱計(jì)單臣位根匆據(jù)有夠關(guān)法哭規(guī)或爺慣例主在年黎度報(bào)束告、長(zhǎng)招股灑說(shuō)明所書等驚文件急中披下露的系、除沫已審百計(jì)會(huì)鋤計(jì)報(bào)花表以感外的姓其他說(shuō)會(huì)計(jì)松信息貴或非柜會(huì)計(jì)次信息恢，主養(yǎng)要包陣?yán)〞?huì)摘計(jì)數(shù)照據(jù)和哥業(yè)務(wù)振數(shù)據(jù)柿的摘幻要、抱資本檢支出桿預(yù)算叔、董明事會(huì)蝴報(bào)告肥、總端經(jīng)理與業(yè)務(wù)厲報(bào)告帳等。坑雖②錄會(huì)計(jì)戴報(bào)表們審計(jì)拖的目顫的是赤對(duì)被象審計(jì)誦單位良會(huì)計(jì)秧報(bào)表陳的合潮法性姑、公隔允性并及會(huì)燒計(jì)處痛理方悔法的和一貫腰性發(fā)皆表審闖計(jì)意匪見，蠻注冊(cè)術(shù)會(huì)計(jì)倉(cāng)師沒掛有責(zé)須任專拿門對(duì)劈其他碌信息飲披露消的適榆當(dāng)性棚發(fā)表溫意見擺。如旋果委火托人布要求刮對(duì)其瓣他信溉息進(jìn)思行專流門審襯閱，步注冊(cè)滲會(huì)計(jì)麻師應(yīng)個(gè)當(dāng)考毒慮自統(tǒng)身能稼力的暖審閱碼風(fēng)險(xiǎn)弄，另傍行簽撒訂業(yè)孔務(wù)約月定書完，并犯遵循竊相關(guān)再獨(dú)立斥審計(jì)鎮(zhèn)準(zhǔn)則脹的要課求。頓坑散③帥其他預(yù)信息告與會(huì)薯計(jì)報(bào)推表的幫不一漫致或遞其他馳信息璃的錯(cuò)享報(bào)，晨可能蝦損害前已審海計(jì)會(huì)嘉計(jì)報(bào)痛表的妻可信論性，駁注冊(cè)芬會(huì)計(jì)采師應(yīng)輕當(dāng)予梅提關(guān)掠注。合重大香不一城致是嘩指其婆他信憑息與念已審藝計(jì)會(huì)犯計(jì)報(bào)按表中很的相箱關(guān)信鹽息相帝互矛慰盾，厭并可騾能導(dǎo)畝致注聽冊(cè)會(huì)瑞計(jì)師枕對(duì)審蕩計(jì)結(jié)略論和迷審計(jì)尺意見見產(chǎn)生除懷疑復(fù)。不勸一致婦的事券項(xiàng)通夢(mèng)常包演括：退其他組信息馬中的智數(shù)據(jù)惱和文觸字表披述與白已審柴計(jì)會(huì)夾計(jì)報(bào)付表相草關(guān)信阻息不雄一致?lián)?；其梨他信濃息中斤的?xiàng)咬目與莖已審籌計(jì)會(huì)沸計(jì)報(bào)曉表相怨關(guān)項(xiàng)聽目的王編制效基礎(chǔ)雀不一趴致；健其他豆信息洲中對(duì)影數(shù)據(jù)返影響詠的解僵釋與掀已審諒計(jì)會(huì)穗計(jì)報(bào)續(xù)表相桐關(guān)數(shù)章?lián)坏恳恢路?。犧群④界如其燦他信抄息與叨已審撿計(jì)會(huì)懷計(jì)報(bào)莊表可尼能存見在重蘭大不霉一致宅，注邀冊(cè)會(huì)膨計(jì)師靜應(yīng)當(dāng)欠考慮桑其影較響，透并與舊被審步計(jì)單兵位管教理當(dāng)所局商賺討，郵必要宿時(shí)，躲應(yīng)當(dāng)孝以書昨面形謝式告電知其疲意見撒。獻(xiàn)革遵⑤矮如重何大不括一致綠確實(shí)舅存在在，注訴冊(cè)會(huì)當(dāng)計(jì)師趁應(yīng)當(dāng)治提請(qǐng)撲被審荷計(jì)單移位修集改會(huì)皺計(jì)報(bào)驚表或浸其他饑信息異。傷熔⑥殊如已五審計(jì)搜會(huì)計(jì)拆報(bào)表基需作乒修改錯(cuò)，但摩被審鄰計(jì)單黃位予鼠以拒鉛絕，住注冊(cè)件會(huì)計(jì)系師應(yīng)靈當(dāng)根豐據(jù)需科作修話改的輕事項(xiàng)枝對(duì)會(huì)落計(jì)報(bào)育表的似影響惰程度展，發(fā)厚表保嶄留意必見或持否定粒意見芝。帖閣⑦波如其喝他信病息需盆作修花改，允但被公審計(jì)儀單位信予以倉(cāng)拒絕純，注就冊(cè)會(huì)拐計(jì)師杜應(yīng)當(dāng)督根據(jù)幣不一拿致事恭項(xiàng)的識(shí)性質(zhì)括及重丹要程乓度，冶決定絹是否藏在審碑計(jì)報(bào)均告意銷見段旺后增浪加對(duì)幅重大頁(yè)不一肯致事妨項(xiàng)的郊說(shuō)明污，或側(cè)者考變慮采彎取以懶下措努施，尊并可貞以同眾時(shí)征勻求律堅(jiān)師的富意見懸：拒船絕出壁具審?fù)掠?jì)報(bào)淋告；備解除銀業(yè)務(wù)普約定智；在蹈被審廣計(jì)單溜位股清東大僅會(huì)等旺重要顆會(huì)議競(jìng)上進(jìn)抓行陳咐述。扔位竹⑧謊對(duì)事然實(shí)的閣重大霜錯(cuò)報(bào)后是指現(xiàn)在其苗他信越息中歉，對(duì)培與會(huì)想計(jì)報(bào)落表所戴反映催事項(xiàng)侄不相我關(guān)的嘴重要貼信息榨作出脆了不鉤正確寨的披兵露。顧腥⑨櫻如認(rèn)效為可該能存帖在對(duì)遭事實(shí)脂的重詞大錯(cuò)兼報(bào)，棒注冊(cè)帳會(huì)計(jì)勵(lì)師應(yīng)河當(dāng)與茅被審散計(jì)單林位管披理當(dāng)伏局商購(gòu)討。莖在商州討后細(xì)，如愉仍然津認(rèn)為曠可能峽存在努對(duì)事粘實(shí)的完重大側(cè)錯(cuò)報(bào)燈，注紛冊(cè)會(huì)哀計(jì)師件應(yīng)當(dāng)端要求埋被審歐計(jì)單漁位管醉理當(dāng)怕局向成律師疼等第氣三者申咨詢迷，并液對(duì)咨咽詢意升見進(jìn)蝦行研疲究和伏評(píng)價(jià)隆。撈雹⑩魯如對(duì)謠事實(shí)什的重恰大錯(cuò)身報(bào)確竟實(shí)存泥在，暈注冊(cè)毛會(huì)計(jì)霜師應(yīng)竊當(dāng)提格請(qǐng)被性審計(jì)梅單位夏予以宣修改催。如煌被審魯計(jì)單老位拒肥絕修民改，翻注冊(cè)脖會(huì)計(jì)炊師應(yīng)引當(dāng)將床其對(duì)密其他晃信息噴的關(guān)夕注以襯書面暑形式倉(cāng)告知黑被審蕩計(jì)單鉗位最時(shí)高管贏理當(dāng)信局，爆并在毫征求旋律師輪意見棵后作捐出適飄當(dāng)處病理。肝番⑾姨注冊(cè)跡會(huì)計(jì)汽師應(yīng)嗎當(dāng)就控在審概計(jì)報(bào)晴告日室前獲礦取其霸他信彈息事木宜與歇被審遠(yuǎn)計(jì)單槳位管訊理當(dāng)禁局進(jìn)巧行商果討，儀以便難及時(shí)愚、全奔面地爹查閱昆與已心審計(jì)爺會(huì)計(jì)廉報(bào)表咐一同富披露憂的其喬他信翁息。土凈哭⑿芝如在忠審計(jì)束報(bào)告笨日前澡未獲嘴取全關(guān)部其旬他信允息，濃注冊(cè)私會(huì)計(jì)波師應(yīng)臟當(dāng)在骨審計(jì)寶報(bào)告瘋?cè)蘸蠊癖M快惕獲取嗚并查湊閱。突博⒀長(zhǎng)注冊(cè)涌會(huì)計(jì)般師在蟻查閱松審計(jì)蘿報(bào)告墾日后文獲取形的其蓋他信素息時(shí)扛，如譜注意督到存優(yōu)在重給大不些一致弄或明搶顯的組對(duì)事術(shù)實(shí)的刷重大臺(tái)錯(cuò)報(bào)永，應(yīng)話當(dāng)提度請(qǐng)被財(cái)審計(jì)稻單位茄修改被已審夢(mèng)計(jì)會(huì)盡計(jì)報(bào)閑表或鹽其他舟信息銅。如捧需修倦改已咽審計(jì)銷會(huì)計(jì)獸報(bào)表歐，注店冊(cè)會(huì)肥計(jì)師賞應(yīng)當(dāng)孕按照摟《獨(dú)出立審答計(jì)具躬體準(zhǔn)艇則第塌15擔(dān)號(hào)然──臥期后壽事項(xiàng)和》的妖有關(guān)包規(guī)定焦進(jìn)行貸處理完。防謎⒁滅當(dāng)被初審計(jì)括單位川同意夢(mèng)修改級(jí)其他重信息彼時(shí)，至注冊(cè)淋會(huì)計(jì)頭師可食實(shí)施遠(yuǎn)檢查玉被審汁計(jì)單勵(lì)位所葬采取兩的借鴉施是鍵否適屈當(dāng)?shù)冉颖匾獜V的程陳序，免提合陽(yáng)理確乏信會(huì)令計(jì)報(bào)像表使局用人乳知悉柳修改炭情況寨。當(dāng)產(chǎn)被審絕計(jì)單波位拒序絕修柿改其題他信脂息時(shí)仿，注脆冊(cè)會(huì)識(shí)計(jì)師娃應(yīng)當(dāng)式考慮肝以書卵面形哥式告紛知被迎審計(jì)薯單位狂最高堆管理檢當(dāng)局亂，并勤考慮擺征求懷律師丟的意伐見?；?fù)21俊、《志獨(dú)立鐘審計(jì)液具體率準(zhǔn)則譜第悶20員號(hào)隔──厲計(jì)算芽機(jī)信香息系隸統(tǒng)環(huán)餐境下索的審筑計(jì)》陰欄①擺注冊(cè)寬會(huì)計(jì)灰?guī)熢诟扔?jì)算特機(jī)信筋息系賠統(tǒng)環(huán)煩境下浴執(zhí)行掀會(huì)計(jì)調(diào)報(bào)表敵審計(jì)第業(yè)務(wù)蒙，應(yīng)住當(dāng)考追慮其裕對(duì)審曉計(jì)的胞影響任，但唐不應(yīng)具改變邀審計(jì)館目的糾和范柱圍。魂碌②箱如果產(chǎn)被審俗計(jì)單攏位的較計(jì)算這機(jī)信緞息系昂統(tǒng)對(duì)爽會(huì)計(jì)都報(bào)表湖整體雙有重本要影苦響，蠶注冊(cè)肥會(huì)計(jì)株師還振應(yīng)當(dāng)乳了解醬計(jì)算聚機(jī)信等息系撐統(tǒng)環(huán)柳境，坑并考專慮其蹤對(duì)固滋有風(fēng)肝險(xiǎn)和敘控制嘗風(fēng)險(xiǎn)敏評(píng)估情的影唐響。四早③論注冊(cè)麥會(huì)計(jì)冤師在串研究區(qū)、評(píng)那價(jià)內(nèi)娛部控搬制及劃評(píng)估端審計(jì)醫(yī)風(fēng)險(xiǎn)綁時(shí)，貢應(yīng)當(dāng)籃考慮醬計(jì)算理機(jī)信槽息系而統(tǒng)的堅(jiān)以下血特征詞：缺乎乏交泛易軌止跡；呈同類區(qū)交易痛處理厭的一柄致性略；缺睬乏職座責(zé)分眠工；孤在特難定方掠面發(fā)喊生錯(cuò)蠻誤與恒舞弊體行為仇的可今能性瑞較大塔；交囑易授譽(yù)權(quán)、姓?qǐng)?zhí)行桑與手蹈工處摧理存鎖在差塑異；愁其他接內(nèi)部趕控制碌依賴醬于計(jì)殘算機(jī)東處理蠶；有茫利于符加強(qiáng)溜管理臂監(jiān)督虛；有導(dǎo)利于磚計(jì)算閱機(jī)輔涂助審錯(cuò)計(jì)技夏術(shù)的彈利用牙。揚(yáng)栽熔④育計(jì)算什機(jī)信違息系爽統(tǒng)環(huán)紫境下幼的內(nèi)跨部控炎制包女括一路般控滲制和隨應(yīng)用蟻控制舞，注賓冊(cè)會(huì)育計(jì)師緞應(yīng)當(dāng)攜對(duì)其南進(jìn)行外研究扎和評(píng)男價(jià)。育壩⑤劑注冊(cè)塌會(huì)計(jì)炸師在生制定隙和實(shí)兇施審端計(jì)程香序時(shí)學(xué)，應(yīng)陡當(dāng)充例分考徒慮計(jì)沖算機(jī)喊信息禮系統(tǒng)斧環(huán)境柄對(duì)審紋計(jì)測(cè)塑試的傲性質(zhì)芝、時(shí)毛間和聲范圍摸可能記產(chǎn)生翻的影舊響，朱以將溜審計(jì)目風(fēng)險(xiǎn)凱降低鐮至可露接受皺的水查平。晌宗在計(jì)截算機(jī)資信息委系統(tǒng)拘環(huán)境夫下，蟲注冊(cè)牙會(huì)計(jì)扮師可沿以采諸用以筑下方候式實(shí)佩施審棟計(jì)程家序，秋獲取江審計(jì)咽證據(jù)禾：手劣工審飼計(jì)方鹽式；密計(jì)算醬機(jī)輔無(wú)助審評(píng)計(jì)方扎式；遺以上較兩種搖方式盲結(jié)合繪使用冤。隱22慎、《室獨(dú)立顆審計(jì)宴具體涌準(zhǔn)則到第其21則號(hào)籍──狠了解送被審尺計(jì)單惕位情蒼況》寸遷①腸本準(zhǔn)兇則所妙稱了窄解被燃審計(jì)家單位屆情況構(gòu)，是慕指對(duì)衡被審悔計(jì)單奴位所聞處經(jīng)聾濟(jì)環(huán)猶境及嗓所在超行業(yè)的的一按般了廊解和梁對(duì)被月審計(jì)云單位隱內(nèi)部竟情況咐的具賣體了賄解。葛衡②榮由于平了解征被審排計(jì)單羊位情建況是辮一個(gè)耕連續(xù)住累積墾的收匠集、煙評(píng)價(jià)認(rèn)并使角用信勞息的夸過(guò)程歸，注抵冊(cè)會(huì)才計(jì)師次接受忽委托朱后；塞應(yīng)當(dāng)凡進(jìn)一糕步了寶解被腫審計(jì)亞單位預(yù)情況骨。母原③泳注冊(cè)券會(huì)計(jì)性師連襲續(xù)接羨受委逢托時(shí)君，應(yīng)材當(dāng)及膛時(shí)更軌新和奴重新扭評(píng)價(jià)南以前鄉(xiāng)獲知俯的被糟審計(jì)互單位駛有關(guān)粥信息惡，并包實(shí)施枝相應(yīng)康審計(jì)樣程序須，以戒識(shí)別獄上次悠審計(jì)攤后有適關(guān)情唐況發(fā)盛生的黎重大猛變化套。褲沸④砍注冊(cè)膽會(huì)計(jì)鍬師應(yīng)直當(dāng)確旬保業(yè)鏈務(wù)助往理人嗓員充詢分了艙解被迷審計(jì)鬼單位索相關(guān)竟情況系，使埋其能乓夠完繁成委建派的剖審計(jì)濁工作饑，并史要求叨其充針分關(guān)籃注和隨及時(shí)或反映息被審裹計(jì)單如位出辜現(xiàn)的配新情奏況。壯背⑤陰為有企效利遺用所考了解準(zhǔn)的被撿審計(jì)份單位需情況黑，注橡冊(cè)會(huì)黎計(jì)師渠應(yīng)當(dāng)狡考慮哲：所針了解生的被絮審計(jì)舍單位表情況慌對(duì)會(huì)呆計(jì)報(bào)孟表整庫(kù)體的池影響包；所階了解嗎的被嗓審計(jì)愁單位奪情況殘是否發(fā)與會(huì)府計(jì)報(bào)基表認(rèn)雄定一吼致。許23嘆、《丘獨(dú)立梁審計(jì)類具體論準(zhǔn)則敬第坊22畏號(hào)－兼－考借慮內(nèi)繭部審肚計(jì)工傷作》融見①孟內(nèi)部紡審計(jì)親工作宜通常賠有助喝于注寬冊(cè)會(huì)粱計(jì)師鮮確定消或修扛改審敢計(jì)程巾序的差性質(zhì)快和時(shí)壁間，肌調(diào)整爪審計(jì)壘范圍院。注乳冊(cè)會(huì)滅計(jì)師焰應(yīng)當(dāng)戶在制孤定、堤實(shí)施艘審計(jì)懷程序處時(shí)，賄考慮省與會(huì)府計(jì)報(bào)司表審竹計(jì)相賓關(guān)的聯(lián)內(nèi)部花審計(jì)記工作股及其膨可能絡(luò)產(chǎn)生捆的影敏響，僻并對(duì)蘋利用蝕內(nèi)部先審計(jì)酒工作慶所形抄成的嚷審計(jì)禍結(jié)論絞負(fù)責(zé)由。屬祥②臭由于溉內(nèi)部單審計(jì)碑與注蔥冊(cè)會(huì)婚計(jì)師狗審計(jì)莫在審轟計(jì)目煙的、疫審計(jì)染范圍川和獨(dú)膝立性偽等方胸面存導(dǎo)在差難異，集注冊(cè)言會(huì)計(jì)旺師應(yīng)吃當(dāng)對(duì)死與會(huì)賤計(jì)報(bào)縣表審漫計(jì)有廁關(guān)的誕所有川重大宅事項(xiàng)競(jìng)獨(dú)立厭作出飯專業(yè)丘判斷貧，不探應(yīng)完傻全依臺(tái)賴內(nèi)忽部審灶計(jì)工行作。菠估③爛注冊(cè)很會(huì)計(jì)森師通雕常應(yīng)響當(dāng)將服注意訴到的細(xì)可能接影響姜內(nèi)部遲審計(jì)史的重迫大事伏項(xiàng)及橋時(shí)告太知內(nèi)姓部審遍計(jì)人鐮員，秤并提蓋請(qǐng)內(nèi)葉部審詢計(jì)人閥員將估其發(fā)弊現(xiàn)的笨可能輕影響遙注冊(cè)倘會(huì)計(jì)躲師審泛計(jì)的饞所有狀重大蝦事項(xiàng)樹，及金時(shí)告浙知注銀冊(cè)會(huì)泛計(jì)師姿。牢叛④鴉注冊(cè)貪會(huì)計(jì)臟師在釀對(duì)特嘩定內(nèi)屋部審慕計(jì)工粘作評(píng)應(yīng)價(jià)和封測(cè)試招后，爺如認(rèn)柳為特豪定內(nèi)嶺部審霞計(jì)工添作不濫能達(dá)抽到其跨預(yù)期尚目的殼，應(yīng)齡當(dāng)擴(kuò)評(píng)大審縫計(jì)范寧圍，索追加觀審計(jì)玩程序當(dāng)，以撒獲取末充分究、適鬼當(dāng)?shù)母鍖徲?jì)柏證據(jù)巖。昂24運(yùn)、《脂獨(dú)立駕審計(jì)謎具體乘準(zhǔn)則乎第肥23幸號(hào)鳥--擁--蹈管理演當(dāng)局組聲明叢》團(tuán)微①戴注冊(cè)父會(huì)計(jì)暈師執(zhí)于行會(huì)擴(kuò)計(jì)報(bào)始表審盲計(jì)業(yè)常務(wù)，書應(yīng)當(dāng)岡向被性審計(jì)平單位賺管理昌當(dāng)局眾獲取響適當(dāng)持的聲憂明。告管理潛當(dāng)局圾聲明畫包括汪書面紛聲明差和口就頭聲極明。棒書面厭聲明渣通常片比口霸頭聲賠明可戰(zhàn)靠。卻注冊(cè)株會(huì)計(jì)痛師如禍認(rèn)為鈔口頭諸聲明糟對(duì)會(huì)息計(jì)報(bào)午表具泛有重捐大影概響，盆應(yīng)當(dāng)族提請(qǐng)老管理僅當(dāng)局歷予以令書面佩確認(rèn)蔬。質(zhì)買②購(gòu)注冊(cè)少會(huì)計(jì)豈師獲廊取的里管理攝當(dāng)局闊書面捎聲明助通常兩包括遣：管番理當(dāng)楊局直國(guó)接提堅(jiān)供的累聲明閣書；常注冊(cè)黑會(huì)計(jì)采師為始正確插理解萬(wàn)管理校當(dāng)局猜聲明語(yǔ)所提霧供的憐且經(jīng)奮管理表當(dāng)局陽(yáng)確認(rèn)泳的函井；管俗理當(dāng)梯局的虧相關(guān)住會(huì)議畫記錄捧；管待理當(dāng)臥局簽嘉署的導(dǎo)會(huì)計(jì)方報(bào)表依。貫顫③尾注冊(cè)衛(wèi)會(huì)計(jì)校師應(yīng)攪當(dāng)獲右取審黎計(jì)證澆據(jù)，奸以確徹定被臥審計(jì)緒單位院管理牌當(dāng)局贊承認(rèn)襲其已蝶依法咱履行承了會(huì)公計(jì)報(bào)雅表的房編報(bào)奇責(zé)任發(fā)，且膠會(huì)計(jì)禿報(bào)表掀已經(jīng)管其批習(xí)準(zhǔn)。隸爪④外如合介理確響信其造他充熟分、骨適當(dāng)劉的審漆計(jì)證扎據(jù)并角不存慮在，榨注冊(cè)希會(huì)計(jì)網(wǎng)師應(yīng)督當(dāng)就仗對(duì)會(huì)傍計(jì)報(bào)興表具四有重沫大影微響的旱事項(xiàng)特向被蕩審計(jì)慨單位聯(lián)管理棕當(dāng)局萬(wàn)獲取卻書面淺聲明薪。昌訪⑤仇注冊(cè)貪會(huì)計(jì)給師要鍛求被托審計(jì)順單位漏管理?yè)洚?dāng)局勵(lì)提供遭的書渣面聲跌明可奶僅限餡于對(duì)懶會(huì)計(jì)屢報(bào)表尖具有泰重大燕影響蒼的事剩項(xiàng)，靈或個(gè)蠻別雖溝不重所要，戚但累憤計(jì)起業(yè)來(lái)重瓦要的概事項(xiàng)移。必授要時(shí)告，注援冊(cè)會(huì)挑計(jì)師晴應(yīng)將貨其對(duì)務(wù)聲明回事項(xiàng)包重要邀性的好理解蔽告知醋被審秀計(jì)單馬位管卡理當(dāng)國(guó)局。洞當(dāng)存撐在以滔下情洗況之撥一時(shí)埋，注巨冊(cè)會(huì)遵計(jì)師渾應(yīng)當(dāng)物進(jìn)行安調(diào)查預(yù)，必臭要時(shí)輝，應(yīng)概重新伐考慮庸管理擾當(dāng)局癥其他渴聲明碧的可束靠性旬：管睛理當(dāng)借局的私某項(xiàng)擋聲明領(lǐng)與其標(biāo)他審?fù)煊?jì)證喪據(jù)相成矛盾摩；管途理當(dāng)喇局拒瑞絕就標(biāo)對(duì)會(huì)寬計(jì)報(bào)甜表具稀有重潔大影踏響的格事項(xiàng)權(quán)提供慚書面昏聲明笑；管揚(yáng)理當(dāng)潛局拒疼絕就迫重要庭的口奇頭聲凡明予極以書取面確踐認(rèn)。皇負(fù)⑥梳注冊(cè)乏會(huì)計(jì)非師不踢應(yīng)以遣管理擱當(dāng)局固聲明掉替代呈能夠羊預(yù)期蜓獲取齊的其弄他審反計(jì)證鉗據(jù)。瓦練⑦雄管理張當(dāng)局雀聲明卻書的燕收件由人為貌接受輸委托檢的會(huì)鋼計(jì)師長(zhǎng)事務(wù)薯所及播簽署懷審計(jì)大報(bào)告下的注瞧冊(cè)會(huì)社計(jì)師鍬。緒形⑧但管理禍當(dāng)局哭聲明煉書通稻常應(yīng)唉當(dāng)由鉛被審蠻計(jì)單盲位及茅其會(huì)需計(jì)機(jī)江構(gòu)負(fù)潑責(zé)人驢簽署慎，并伴加蓋永被審射計(jì)單鏡位公竭章。聾旨⑨徹管理釣當(dāng)局啞聲明立書的嘗日期呢通常頑應(yīng)當(dāng)填與審結(jié)計(jì)報(bào)漿告日肺一致粒。但廉某些嶺交易抽或事糠項(xiàng)的皆聲明添書日辟期，混可以烤是注猛冊(cè)會(huì)障計(jì)師黃獲取艱該聲筐明書神的日檢期。腐忽⑩環(huán)如被蜂審計(jì)蘆單位雜管理疊當(dāng)局致拒絕泛就對(duì)長(zhǎng)會(huì)計(jì)傲報(bào)表競(jìng)具有捎重大鑒影響從的事映項(xiàng)提耐供必覺要的貢書面擇聲明臥，或米拒絕機(jī)就重嫁要的烤口頭艦聲明刮予以禁書面漿確認(rèn)致，注灶冊(cè)會(huì)倘計(jì)師固應(yīng)將浪其視姐為審爭(zhēng)計(jì)范恰圍受域到嚴(yán)法重限批制，渣并發(fā)詞表保北留意冷見或各拒絕猴表示肌意見岡。耐藝⑾紀(jì)注冊(cè)進(jìn)會(huì)計(jì)歉師如量對(duì)影柳響會(huì)詠計(jì)報(bào)校表的姜重大嗚事項(xiàng)商無(wú)法烈實(shí)施博必要夜的審陽(yáng)計(jì)程霉序，氣獲取純充分園、適帽當(dāng)?shù)姆麑徲?jì)央證據(jù)賀，即過(guò)使取末得管貢理當(dāng)賴局聲嚷明，律仍應(yīng)踏視為騰審計(jì)剛范圍返受到莊嚴(yán)重祝限制襪，并慌發(fā)表恒保留諒意見電或拒擺絕表清示意箏見。憤25鳳、《支獨(dú)立餡審計(jì)的具體低準(zhǔn)則吩第容24凱號(hào)名--炊與管疲理當(dāng)廟局的像溝通既》結(jié)掌①暖注冊(cè)昨會(huì)計(jì)碼師應(yīng)讓當(dāng)在牙遵守?zé)o職業(yè)費(fèi)道德放原則境的前國(guó)提下財(cái)，與吧被審隊(duì)計(jì)單肯位管顆理當(dāng)芝局進(jìn)該行必河要的座溝通酷，建細(xì)立良資好的憐工作弱關(guān)系油，以剛提高戰(zhàn)審計(jì)矮效率儉和效鳴果。罰巧②軍注冊(cè)休會(huì)計(jì)錘師應(yīng)依當(dāng)根那據(jù)獨(dú)汗立審稱計(jì)準(zhǔn)桌則、蘿有關(guān)藏法規(guī)棉和審坡計(jì)業(yè)固務(wù)約癥定書越的要漫求，其合理遲運(yùn)用扛專業(yè)掙判斷直，確饑定與揮管理咽當(dāng)局踐溝通揉的內(nèi)劇容及支方式或，并托考慮呈溝通蹤事項(xiàng)濃的重炭要性形和緊謊迫性冒，適路時(shí)地心與管愚理當(dāng)竟局的抱適當(dāng)珍層次貫進(jìn)行倦溝通納。寨倦③眾注冊(cè)壟會(huì)計(jì)闊師可型以采駛用口擁頭或峰書面果方式蠢與管閱理當(dāng)傲局溝損通。將對(duì)于釀重要帽事項(xiàng)必，應(yīng)奏當(dāng)采兇用書黎面方余式。靜必要憂時(shí)，黨注冊(cè)肅會(huì)計(jì)荷師應(yīng)賤當(dāng)在潑溝通添函中練指明禿其僅旬供管扶理當(dāng)揚(yáng)局內(nèi)載部使穗用，濟(jì)因被誘審計(jì)敢單位窯使用宋不當(dāng)鞭造成析的后瞧果與畢注冊(cè)狡會(huì)計(jì)棉師及托其所絮在會(huì)夸計(jì)師坑事務(wù)酬所無(wú)石關(guān)。死卡④每注冊(cè)總會(huì)計(jì)變師通眉常應(yīng)火當(dāng)就世上期毫與管項(xiàng)理當(dāng)拍局溝啄通的若事項(xiàng)悉檢查限管理梯當(dāng)局室采取仗的措級(jí)施，席據(jù)以春確定飾是否雄需要缺再次滔溝通迎。秧脅⑤矛注冊(cè)悉會(huì)計(jì)蹦師應(yīng)罩當(dāng)將魄審計(jì)張過(guò)程半中注腳意到稈的內(nèi)罪部控哈制重泥大缺拔陷及饞時(shí)告蟲知管掠理當(dāng)拌局。溝必要寺時(shí)，崗可出逐具管塵理建火議書付。售馬⑥疼如認(rèn)紅為已五審計(jì)擇會(huì)計(jì)句報(bào)表每和與吃其一暴同披孟露的祥其他妄信息負(fù)存在核重大拆不一考致，重或認(rèn)給為其羞他信盲息可軌能存挽在重沉大錯(cuò)倆報(bào)，雙注冊(cè)真會(huì)計(jì)妻師應(yīng)我當(dāng)及梨時(shí)與虎被審使計(jì)單錫位管脅理當(dāng)盞局溝饑通。業(yè)然⑦唇在審豬計(jì)報(bào)招告日很至?xí)D(zhuǎn)計(jì)報(bào)精表公炕布日血期間惜，披欺審計(jì)昂?jiǎn)挝惶J管理乘當(dāng)局毒有責(zé)盟任及跳時(shí)向薦注冊(cè)舟會(huì)計(jì)度師告豐知可硬能影富響會(huì)研計(jì)報(bào)衫表的盈期后煙事項(xiàng)災(zāi)及會(huì)水計(jì)報(bào)針表公吹布的嚷內(nèi)容蠶、范底圍、撐方式扯等。麥注冊(cè)飼會(huì)計(jì)餃師如