会协字[1996]457号
颁布日期：19961226 实施日期：19970101 颁布单位：中国注册会计师协会
Chapter 1 General provisions
Article 1
This standard is prepared in accordance with the General Independent Auditing Standard to establish standards for Certified Public Accountants （“CPAs”） on using the work of an expert in the audit of financial statements and to obtain appropriate audit evidence.
Article 2
The term “expert” in this standard refers to a person or firm possessing specific skills， knowledge and experience in a particular field other than accounting and auditing.
the expert may be engaged or employed by the entity or the accounting firm.
Article 3
Unless otherwise specified， CPAs should refer to this standard in performing audit work other than the audit of financial statements.
Chapter 2 General principles
Article 4
During the audit， the CPA may， according to his needs， involve and expert to assist him in his work. However， the CPA should be responsible for the audit conclusion drawn from using the results of the expert's work.
Article 5
When determining whether to involve an expert to assist him in his work， the CPA should consider：
（1） the materiality of the relevant items in the financial statements；
（2） the risk of missta
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