中英对照审计准则1142号.doc

中国注册会计师审计准则第1142号——财务报表审计中对法律法规的考虑（2010年11月1日修订） CHIN CPA STANDARD ON AUDITING 1142 － CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (As revised November 1, 2010) 第一章 总 则 Chapter I General Provisions 第一条 为了规范注册会计师在财务报表审计中对法律法规的考虑，制定本准则。 Article 1 This Standard on Auditing (CSA) is formulated to regulate the CPA’s responsibilities to consider laws and regulations in an audit of financial statements.. 第二条 本准则不适用于注册会计师接受专项委托，对被审计单位遵守特定法律法规进行单独测试并出具报告的鉴证业务。 Article 2 This SA does not apply to other assurance engagements in which the CPA is specifically engaged to test an