內地準則等效
審計準則
《聯合聲明》
	《聯合聲明》
	《聯合聲明》附件一: 比較項目背景及比較過程的詳盡說明
		附件一附錄: 比較項目所涵蓋的香港審計準則及內地審計準則列表
	《聯合聲明》附件二: 等效的持續維持機制
其他有關文件 (即將發佈)
	截至二零零七年十二月六日前已發佈但未生效的所有相關公告
	中國審計準則委員會與香港會計師公會聯合聲明簽署日後的後續發展
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Mainland Standards Convergence
Auditing standards
Joint Declaration
	Joint Declaration
	Annex I to the Joint Declaration: Elaboration on the background to the comparison project and the comparison process
		Appendix to Annex I: List of HKAuSs and CAuSs under the comparison project
	Annex II to the Joint Declaration: Mechanism for ongoing maintenance of convergence
Other related documents (forthcoming)
	Pronouncements that are issued before, but are not effective as at, 6 December 2007
	Developments subsequent to the date of signing the Joint Declaration between the China Auditing Standards Board and the Hong Kong Institute of CPAs
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