独立审计具体准则第15号——期后事项 SPECIFIC INDEPENDENT AUDITING STANDARD NO.15——SUBSEQUENT EVENTS

独立审计具体准则第15号——期后事项 SPECIFIC INDEPENDENT AUDITING STANDARD NO.15——SUBSEQUENT EVENTS

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 and to define the responsibility of Certified Public Accountants （“CPAs”） for the audit of events subsequent to the date of the financial statements and to ensure a high standard of professional work.

　　Article 2

　　The term “subsequent events” in this standard refers to both events occurring between the balance sheet date and the date of the audit report and events occurring between the date of the audit report and the date the financial statements are issued， which have an impact on the financial statements.

　　The term “the date the financial statements are issued” in this standard refers to the date the entity discloses the audited financial statements to the public.

　　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

　　The CPA should maintain professional scepticism and pay adequate attention to the impact of the following two types of subsequent events on the financial statements：

　　（1） events that provide further evidence of conditi

[1] [2] [3] [4] [5] [6] 下一页