审计基本准则 一、一般准则 一、应由具备适当的专业能力和实务经验且独立于被审计企业的注册会计师对企业报出的会计报表进行审计。 二、当注册会计师在认定事实、对会计处理进行判断以及表述意见时，应当总是保持不偏不倚的公正态度。 三、当注册会计师实施审计以及编制审计 Basic principles for auditing I. General guidelines 1. The accounting statements reported by the enterprise shall be audited by a certified public accountant who has appropriate professional abilities and practical experience and is independent of the audited enterprise. Second, when certified public accountants in determining the facts, the accounting treatment to judge and express their views, they should always maintain an impartial and fair attitude. Third, when a certified public accountant to implement the audit and preparation of the audit