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国际审计准则3:《指导审计的基本原则》,已由国际会计师联合会于1991年10月作了修改,从标题到内容都有变动,顺序也改为国际审计准则1。原来的国际审计准则1:《财务报表审计的目的和范围》撤销并以这个准则取代。现译出供阅读和使用者参考。——译者注
International Standards on Auditing 3: “The Basic Principles for Directing Auditing” have been revised by the International Federation of Accountants in October 1991 with changes from the title to the content, and the order has been changed to IAS 1. The original International Auditing Standard 1: “The purpose and scope of the audit of financial statements” revoked and replaced by this standard. Now translated for reading and user reference. - Translator’s Note