国际审计准则

IFAC除通过独立的准则制定理事会制定国际审计准则外，还制定职业道德、教育准则以及公营部门会计准则。

In addition to setting International Standards on Auditing , IFAC , through its independent standard-setting boards , also establishes ethical , education and public sector accounting standards .

IAASB需要确保所制定的国际审计准则能被不同司法体系、历史和文化的国家所采纳。

At IAASB , we need to ensure that we write ISAs that can be adopted in jurisdictions with such different legal systems , histories and cultures .

本文介绍和分析了国际审计准则第260号（ISA260）《与治理层的沟通》的最新发展，并分析评价了其改进和对我国的启示。

This paper mainly introduces the new developments of ISA260 ( Revised and Redrafted ), Communication with Those Charged with Governance , and analyses its improvement and revelation for China .

国际审计准则第260号的新发展及其借鉴

New Developments of International Standard on Auditing 260 and Its Revelation for China

这还有助于各国准则制定者在当地采纳国际审计准则。

It may also help national standard setters to adopt the ISAs locally .

国际审计准则620号利用专家的工作

Isa 620 using the work of an expert

国际审计准则第320号和450号的新发展及其对我国的启示

New Developments of International Standards on Auditing 320 and 450 and Its Revelation for China

国际审计准则505号：函证

International Standard on Auditing 505 External Confirmations

国际审计准则520号分析性复核

International Standard on Auditing 520 Analytical procedures

国际审计准则对计算机审计及内部控制技术的揭示

The Revelation of the Internal Control and Auditing Technology Through Computers by the International Auditing Standard

从一定层面上说，我们通过国际审计准则制定中稳健而透明的程序来实现该目标。

We do this , in part , by having a sound and transparent process for the development of the ISAs .

在使国际审计准则变得清晰的过程中，我们有机会来考虑其他准则是否需要大范围的修订。

The process of clarifying our ISAs will give us an opportunity to consider whether any other standards require more extensive revision .

我们认为，这种分别列示的做法有助于各国准则制定者正确地实施国际审计准则。

We think that for us to make that separation will assist national standard setters in the proper implementation of the ISAs .

欧盟也作出了类似的决定，很快将开始采用国际审计准则。

A similar decision has been taken by the European Union , which will shortly be going through the process of endorsing the ISAs .

这一项目更新了关于舞弊方面的国际审计准则，使审计能更有效地识别舞弊所造成的财务报告错报。

That project updated our ISA on fraud to try to make the audit more effective in identifying when financial statements are misstated because of fraud .

我们确信我们的准则制定程序是经得起比较的，这将使我们的准则使用者有信心相信国际审计准则是高质量的。

We believe that ours stood up well to this comparison , and should give those who use our standards confidence that the ISAs will be of high quality .

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 .

审计准则在不断的修订过程中，体现出寻求与国际审计准则接轨的同时适应我国资本市场发展现状的特点，从而提高了审计意见的可参考性。

Auditing standards in the constant process of revision reflects seeking convergence with international auditing standards at the same time to adapt to the characteristics of Chinese capital market development status , thereby enhancing the reference of audit opinions .

我国新颁布的审计准则体系就建立在风险导向审计模式之上，这有助于我国审计业的发展，拉近我国注册会计师行业标准与国际审计准则的距离。

Our country new promulgation audit criterion system on the establishment above the risk-oriented audit mode , this is helpful audits development in our country the development , pulls closer our country chartered accountant the profession standard and the international audit criterion distance .

在这一背景下我国审计实务界要适应这种变化，及时变更审计思路，借鉴国际审计准则最新规定，降低审计风险。

Under the background , the auditing business in China should adjust timely the auditing thought to adapt to this kind of change and the latest regulations on international auditing standards should be applied into the auditing practices to lower the audit risk .

中国注册会计师协会根据国际审计准则的最新发展，于2004年10月对已修订的四个新审计风险准则在全国范围内征求意见，计划于2005年内正式发布。

ISSAB issued three new international standards on auditing risk and the standards were implemented in Dec , 2004 . Accordingly , CICPA solicits opinions in the whole country about the standards on auditing risk which revised in Oct , 2004 and will issue in 2005 formally .

新旧国际审计报告准则比较及启示

Comparison and Enlightenment of the New and Old International Auditor 's Report Standards

国际舞弊审计准则的最新变化及其启示

The Changing of the International Auditing Standard on Fraud

国际审计报告准则的变迁及其对我国的影响

The Changes of the International Auditor 's Report Standard on Financial Statements and its Impact to China

本文结合美国舞弊审计准则、新的国际审计风险准则研究成果，试图从管理层中性假设变更、舞弊风险评估及舞弊审计程序三方面描述管理舞弊审计策略。

By using the U.S.principles of Fraud Audit and the new results of International Standard on Audit ( ISA ), this paper explores the tactics on management fraud audit from such aspects as change of management " neutrality " hypotheses , fraud risks evaluation and fraud audit procedures .

很高兴今天能代表国际审计与鉴证准则理事会（IAASB）来到北京。

It is a great pleasure to be able to represent the International Auditing and Assurance Standards Board ( IAASB ) in Beijing today .

新国际审计风险系列准则使传统审计模式发生了深刻的变化。

The new international audit risk standards make the traditional audit mode to produce profound change .

国际审计与鉴证准则理事会主席约翰·卡洛斯先生，将就国际审计与鉴证准则理事会的工作以及国际审计准则演讲。

International Auditing and Assurance Standards Board Chairman John Kellas will address you in a few moments on the work of the IAASB and on International Standards on Auditing .