（PCPA注：This is a translation into English of the PRC Auditing Standard officially promulgated in Chinese. This English version is for reference only. The Chinese version should prevail in all cases.）

中国注册会计师协会　　财会协字[1995]48号　　1995年12月25日

Chapter 1　General provisions

Article 1

This standard is prepared in accordance with the General Independent Auditing Standard to establish standards for the preparation, review, use and management of audit working papers.

Article 2

The term "audit working papers" in this standard refers to the audit working records and materials prepared, or obtained, by Certified Public Accountants ("CPAs") in connection with the performance of the audit.

Article 3

CPAs may refer to this standard in performing accounting advisory or accounting service engagements.

Chapter 2　General principles

Article 4

Audit working papers should objectively reflect the preparation and execution of the audit plan, including all significant m