注冊(cè)會(huì)計(jì)師編制的審計(jì)工作底稿,應(yīng)當(dāng)使"未曾接觸該項(xiàng)審計(jì)工作"的"有經(jīng)驗(yàn)的專業(yè)人士"清楚地了解:
(1)(程序)按照審計(jì)準(zhǔn)則和相關(guān)法律法規(guī)的規(guī)定實(shí)施的審計(jì)程序的性質(zhì)、時(shí)間安排和范圍;
(2)(證據(jù))實(shí)施審計(jì)程序的結(jié)果和獲取的審計(jì)證據(jù);
(3)(結(jié)論)審計(jì)中遇到的重大事項(xiàng)和得出的結(jié)論,以及在得出結(jié)論時(shí)作出的重大職業(yè)判斷.