一、2005年审计教材的主要变化1.第二章“注册会计师行业管理体制”一节,增加了英国现行的行业管理民事框架图。由于第二章既不是审计理论,也不是审计实务,因此增加的内容对今年的考试基本不产生影响。2.第三章“质量控制准则”一节,删除了独立审计准则与质量控制准则的关系。 First, the main changes in the 2005 audit textbooks 1. Chapter II, “CPA industry management system” section, an increase of the British civil administration framework for the current industry management. Since the second chapter is neither an audit theory nor an auditing practice, the added content does not basically affect the examination this year. 2. The chapter “Guidelines for quality control” in chapter III removes the relationship between the independent auditing standards and the quality control guidelines.