2011年注册会计师考试审计辅导讲义第四章.doc

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2011年注册会计师考试审计辅导讲义第四章第一节 注册会计师执业准则建设情况一、注册会计师执业准则制度历程二、注册会计师执业准则取得的成就三、注册会计师执业准则体系(一)中国注册会计师执业准则体系(如下图4-1和图4-2)(教材P45)鉴证业务准则由鉴证业务基本准则统领，按照鉴证业务提供的保证程度和鉴证对象的不同，分为中国注册会计师审计准则、中国注册会计师审阅准则和中国注册会计师其他鉴证业务准则(以下分别简称审计准则、审阅准则和其他鉴证业务准则)。其中，审计准则是整个执业准则体系的核心。(在做审计业务时，首