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新审计准则体系2010-11-20第1页共148页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共148页新审计准则体系一、审计、审阅与其他鉴证业务准则中国注册会计师鉴证业务基本准则····································································································3（一）中国注册会计师审计准则1、一般原则与责任中国注册会计师审计准则第1101号——财务报表审计的目标和一般原则··································································8中国注册会计师审计准则第1111号——审计业务约定书························································································9中国注册会计师审计准则第1121号——历史财务信息审计的质量控制···································································10中国注册会计师审计准则第1131号——审计工作底稿·························································································13中国注册会计师审计准则第1141号——财务报表审计中对舞弊的考虑···································································15中国注册会计师审计准则第1142号——财务报表审计中对法律法规的考虑·····························································21中国注册会计师审计准则第1151号——与治理层的沟通······················································································23中国注册会计师审计准则第1152号——前后任注册会计师的沟通········································································282、风险评估以及风险的应对中国注册会计师审计准则第1201号——计划审计工作·························································································29中国注册会计师审计准则第1211号——了解被审计单位及其环境并评估重大错报风险·············································30中国注册会计师审计准则第1212号——对被审计单位使用服务机构的考虑························································39中国注册会计师审计准则第1221号——重要性······························································································40中国注册会计师审计准则第1231号——针对评估的重大错报风险实施的程序·························································413、审计证据中国注册会计师审计准则第1301号——审计证据·······························································································...