Transcription of 中国注册会计师审计准则第 1131 号 ——审计工作底稿
1 1 1131 2022 1 5 1121 2 3 4
2 5 6 1. 1111 2. 1121 3. 1141 4. 1142 5. 1151 6. 1201 7. 1211 8.
3 1221 9. 1231 10. 1251 7 11. 1321 12. 1323 13. 1401 14. 1411 15. 1521
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中国注册会计师审计准则第 1131 号 ——审计工作底稿
1 1131 2022 1 5 1121 2 3
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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