中国注册会计师审计准则第 1131 号 ——审计工作底稿
中国注册会计师审计准则第1131 号 ——审计工作底稿 （2022 年1 月5 日修订） 第一章 总 则 第一条 为了规范审计工作底稿的格式、内容和范围以及审计工 作底稿的归档，明确注册会计师在财务报表审计中编制审计工作底稿 的责任，制定本准则。
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