中华人民共和国审计署令第2号《审计机关审计方案准则》、《审计机关审计证据准则》、《审计机关审计工作底稿准则(试行)》、《审计机关审计报告编审准则》、《审计机关审计复核准则》已经审计署审计长会议通过,现予发布,自发布之日起施行。审计长李金华2000年8月7日 Audit Committee Order No. 2 of the People’s Republic of China, Auditing Organization Auditing Scheme Guidelines, Auditing Organization Auditing Evidence Standards, Auditing Standards for Auditing Working Paper (for Trial Implementation), Auditing Organization Auditing Standards Compilation and Editing, Auditing Organization Auditing Review Guidelines "has been approved by the Auditor General of the Audit Commission, and is hereby promulgated and will be implemented as of the date of promulgation. Auditor-General Li Jinhua August 7, 2000