【導(dǎo)讀】審閱報告的格式和內(nèi)容建立標(biāo)準(zhǔn)，提供指導(dǎo)。本準(zhǔn)則要連同國際審計準(zhǔn)則120號“國際審計準(zhǔn)則框架”一并閱?！奥殬I(yè)會計師道德守則”。析程序獲取充分、適當(dāng)?shù)淖C據(jù)，形成結(jié)論。8．“審閱范圍”是指為了實現(xiàn)審閱目的，在各種情況下認(rèn)為必要的審閱程序。法律和法規(guī)的要求，以及審閱業(yè)務(wù)約定條件及報告要求確定。，即審閱的信息不存在重大的錯報，達(dá)成一致的條款應(yīng)當(dāng)。業(yè)務(wù)委托書，對客戶和審計人員均有益處。式等事項發(fā)生誤解。·管理當(dāng)局對財務(wù)報表的責(zé)任。·審閱范圍，包括提及本準(zhǔn)則。·不受限制地接觸審閱中所需要的記錄、文件及其他信息。·擬提交的報告樣本。·表明該項事實，即不能依賴業(yè)務(wù)委托揭示錯誤、非法行為或其他違法行為，應(yīng)當(dāng)聲明審計人員沒有實施審計，因而不能發(fā)表審計意見。進行有關(guān)查詢，設(shè)計適當(dāng)程序，并有利于評價各方反應(yīng)及獲得的其他信息。·設(shè)計分析程序以識別出現(xiàn)的異常的關(guān)系及特定項目。架進行真實、公允地反映，或在重大方面沒有公允地反映;

　　

【正文】 auditors can not provide any level of assurance, and therefore can not provide a guarantee. 28. Auditors report signed by the date of review should be pleted working day review, including review of the reporting date as of recent events of the implementation of review procedures. However, because the auditor39。s responsibilities is to manage the preparation and reporting of financial statements report, the auditors review report to the date of the signing of the management should not be earlier than the date of approval of financial statements. Review of financial statements (2) Appendix 1 Sample power of attorney review the financial statements Here are the instructions for guidance purposes only, may be bined with the international audit who is in paragraph 10 (Business Terms and Conditions))) f, consider the content listed, and the need to project requirements and circumstances of each adjustment . Provided to the Board of Directors (or appropriate representative of senior management): This power of attorney is to confirm our terms and objectives of the mission, and the nature of the services we provide and understanding of constraints. We will provide the following services: We will review under the applicable international auditing standards (or the state guidelines or practices) requirements review ABC Company 19 on December 31 balance sheet and profit and loss account and cash flow statement for the year. We do not these the implementation of the audit report, therefore, we do not express an audit opinion they are. Guer, We would like to issue a report on the financial statements form: (See criteria in Appendix 3) The responsibility of the financial statements, including the appropriate disclosure, the management authorities. This responsibility includes proper accounting records and internal control maintenance, and accounting policy choice and use. (As part of review process, we require from the relevant authorities to obtain and review a written statement of the statement.) (If applicable) of the standing proxy in subsequent years, unless terminated, modified or replaced. Do not rely on the work of our mission to reveal the existence of fraud, error or illegal acts. However, we note that we will inform you of any major issues. Please return the signed copy of power of attorney to show for our review of financial statements are consistent with your understanding. Company representatives confirmed by ABC (Signature) Name and position Date Appendix 2 A review of the implementation of the financial statements may be executed in the hasty detailed description of the procedures 1. In the financial statements reviewed in the investigation and analysis of the implementation of procedures determined by the auditors to judge. The following lists the drug was ordered for illustrative purposes only. Do not intend to provide for a review of each cane handling all three procedures. This appendix does not have reviewed or a list of programs for female wing General procedures 2. With the principal and the review panel missioned by the terms and scope of study. 3. To draft a mission to determine the conditions and scope of power of attorney. 4. To understand business activities and records of financial information and financial reporting systems. 5. Investigate whether all financial information has been recorded: A, integrity B, timeliness C. has the necessary authority 6. Get Shisuanpingheng and determine whether the general ledger and financial statements. 7. To consider and review the results before the audit, including accounting adjustments required. 8 investigation last year since it has undergone major changes (ie, ownership or capital structure changes). 9. Investigate and consider whether the accounting policies: A, consistent with local or international norms。 B, have been properly implemented。 c, has been consistently implemented, if not implemented, whether the change in accounting policy has been revealed. 10 read the shareholders, board of directors or other related proceedings of the Committee to determine the work of the review of important issues. 11. Survey shareholders, board of directors or other related conferences, the impact of the financial statements of the actions in the financial statements have been properly reflected. 12. Investigation of related party transactions, to identify how the people of this transaction is accounted for and whether related parties for r the appropriate disclosure. 13. Investigate accidents and mitment issues. 14. The survey period, the disposal of assets or business unit plans. 15. Obtained the financial statements and discuss with management. 16. To consider the appropriateness of the financial statements reveal, and classification and to reflect the appropriateness. 17. The results of the current financial statements show the results of the previous parable period to pare, if possible, pared with the budget and forecast. 18. Obtained from the management of nonnormal fluctuations in the financial statements or consistent explanation. 19. Unadjusted error to consider the impact of an individually and as a whole, so that the authorities pay attention to the type of error and determine how it will affect the unadjusted error review report. 20. Consider the statement of acquisitio