独立审计准则

从注册会计师的注意义务看独立审计准则的法律地位

Legal Status of the Independent Auditing Standards Viewed from Duty of Care for CPA

注册会计师的风险、角色定位与独立审计准则的法律地位

Audit Risks , Auditor 's Role and the Legal Status of Independent Auditing Standards

其次，独立审计准则的作用；

The next , in independence audit standard 's function .

论独立审计准则的法律性质&现有审计规则不能作为审计失败的抗辩依据

Legal Nature of Independent Audit Convention : On Defense of Audit Failure

中国独立审计准则中若干理论问题

Several Theoretical Problems about the Independent Audit Standards in China

关于独立审计准则审计报告的思考

Consider : Auditor 's Report About Independent Auditing Standard

中国独立审计准则：制定、实施与发展

The China 's Independent Auditing Standard s : The Establishment , Implementation and Development

独立审计准则在中国具有法规的地位。

Chinese Independent Auditing Standards are one of sources of law made through legislative procedure .

这实际上可以归结为独立审计准则的法律地位问题。

In fact , this could be attributed to the legal status of Independent Auditing Standards .

《〈中国注册会计师独立审计准则〉释义（第三辑）》提出了合并净利润≤母公司净利润的勾稽关系。

CPA Independent Audit Norm put forward the multi relationship of merging net profit equal or less than the net profit of parent company .

注册会计师协会应加强注册会计师法律责任的研究，确立独立审计准则在司法实践中的主导地位；

CICPA should reinforce the research on the legal liability of CPAs , accelerate the leading position of Independent Auditing Standards in the statutary practice .

这一部分首先简要回顾民间审计目标的历史演进，阐明审计人员应该合理承担披露舞弊的审计责任，接着又讨论了我国独立审计准则对审计人员揭露舞弊的要求。

The paper briefly reviews the history of auditing object . After that the paper draws a conclusion that auditors should take on the responsibility of discovering fraud .

当《独立审计准则》所规定的注册会计师审计责任与社会需求二者存在矛盾时，注册会计师审计责任究竟要何去何从，怎样发展？

When there are variances in the society demand and the CPA auditing responsibilities regulated by " independent auditing standard " , what are the auditing responsibilities of CPAs ?

运用代理论说分析了独立审计准则的产生机理，支持以其作为确定注册会计师法律责任的主要标准。

Secondly , it analyzes the function of CPAs ' legal liabilities , proposes that the Audit Standards be the main measures to determine the auditors ' litigation facts .

针对这一准则，本文拟从审计报告的签署、独立审计准则体系的层次、《盈利预测审核》第十五条存在的问题进行探讨。

Based on the signature of auditing report , the arrangement of independent auditing criterion system and the question of the fifteenth item in " Profit Forecasting Audit " .

独立审计准则是否可以作为判断注册会计师应否承担某种不利后果或赔偿民事责任的标准？

Can we consider Independent Auditing Standards as a judging criterion on the basis of which accountants should assume some of the negative consequences or compensation of civil liability ?

在审计实务中，注册会计师的专业胜任能力至关重要，而提高注册会计师的专业胜任能力的关键在于正确理解与运用独立审计准则；

The professional competence of certified public accountants is essential in auditing practice , and the key to improving their competence is to correctly understand and apply independent auditing standards ;

自颁布《中国注册会计师独立审计准则》以来，风险导向模式审计逐渐在我国成形并得到发展，注册会计师基于审计风险出具恰当的审计意见。

Since promulgating the " Independent Auditing Standards of China ", risk-oriented audit mode has been established , and then CPAs issue the appropriate audit opinion based on audit risk .

为了适应这种新的审计模式，国际审计准则已经作了大量的修订，我国为此也正准备完善独立审计准则。

In view of this new auditing mode , the international auditing rules have been greatly modified . Accordingly , China is also preparing for improving the independent auditing rules .

应加强独立审计准则的制定，提高注册会计师的专业能力，加大对违规者的惩戒力度，以有效防范审计风险。

Should strengthen the formulation of independent auditing criterion , improve the certified accountant 's professional ability , strengthen the discipline of the violator , in order to take precautions against the risk of auditing effectively .

经过相关学者的分析可以发现，这其中的一些诉讼确实是由审计师的过失造成的，但是，也有一些审计师已经按照独立审计准则的要求进行了合理的审计却仍然遭受诉讼的情况出现。

Some relevant scholars found that some of these proceedings were indeed due to the fault of auditors , but there were also some cases in which the auditors have deferred to the extant criterions but still be received .

独立审计准则的实质是审计活动的利益相关者所达成的契约，这一性质决定了审计准则制定的允当程序是相关利益者充分博弈的过程。

The nature of Independent Auditing Standards ( IASs ) is that it is a series of contracts made by those whose interest is affected by the standards , which means the ' due process ' of IAS setting is a process of ' perfect game ' among various constituencies .

独立审计具体准则第17号&持续经营（摘要）

Specific Independent Auditing Standard No.17 & Going Concern ( Abstaced )

独立审计具体准则第18号&违反法规行为

Specific Independent Auditing Standard No.18 & Noncompliance with laws and regulations

关于《独立审计具体准则第一号&会计报表审计》的意见

Views on Specific Standard of Independent Auditing No.1 & Auditing of Accounting Report

独立审计具体准则第16号&关联方及其交易

Specific Independent Auditing Standard No.16 & Related Parties and Transactions with Such Parties