摘要
该准则旨在为期后事项审计中的审计人员应承担的责任提供准则和指导。在本准则中，期后事项是指资产负债表日至审计报告日发生的，以及审计报告日至会计报表公布日发生的对会计报表产生影响的事项。
The purpose of this Intermational Standard on Auditing （ISA）is to establish standards and provide guidance on the auditor＇s responsibility regarding subsepuent events.In this ISA,the term ＂subsequent events＂ is used to refer to both events occurring between perido end and the date of the auditor＇s report ,and facts discovered after the date of the auditor＇s repor.
