国际审计报告准则的新发展——ISA705和ISA706简介与评析

New Developments of International Standards on Auditing——An Introduction to ISA705 and ISA706

本文深入分析国际审计报告准则的最新发展,着重阐述IAASB2005年3月发布的国际审计报告准则ISA705和ISA706征求意见稿的改革背景和主要内容,分析评价其重大改进及不足之处,以期对我国审计报告准则的完善起到借鉴作用。

This paper first explores some new developments of International Standards on Auditing （ISA） and background of proposed ISA705 and ISA706 issued by IAASB on March 2005. And then compares the improvements and flaws of the two standards. And finally the authors believe China could learn something from the two standards.