一、新审计证据准则的变化新发布的《中国注册会计师审计准则第1301号——审计证据》(以下简称“新准则”)与《独立审计准则第5号——审计证据》相比,其主要变化表现在:(一)规范了作为审计证据的其他信息新准则第三条规定:“本准则所称审计证据,是指注册会计师为了得出 I. Changes in the Standards for New Auditing Evidence The newly released ”China Auditing Standards for Certified Public Accountants No. 1301 - Auditing Evidence“ (hereinafter referred to as ”the new standard“) is compared with ”Independent Auditing Standards No. 5 - Auditing Evidence“ , The main changes are as follows: (I) regulate the other information as evidence of audit Article III of the new standard: ”The audit evidence referred to in these guidelines refers to the certified public accountant in order to draw