注册会计师应在审计工作底稿中记录在审计过程中对具体审计计划作出的任何重大修改和理由。
Auditor shall record any significant modification and reason relating to specific audit plans m working paprers during audit process.
起草审计计划，具体审计工作，审阅助理的审计工作底稿，跟进以及年完成整个审计。
Perform and involved in audit planning, audit field work, reviewing, follow up and completion of the audit.
起草审计计划，具体审计工作，审阅助理的审计工作底稿，跟进以及年完成整个审计。
Perform and involved in audit planning, audit field work, reviewing, follow up and completion of the audit.
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