審計(jì)底稿一定要按照注冊會(huì)計(jì)師協(xié)會(huì)，根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則等有關(guān)規(guī)定，制定的審計(jì)底稿模板來做，中國注冊會(huì)計(jì)師協(xié)會(huì)會(huì)根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定制定了一整套會(huì)計(jì)審計(jì)底稿，下發(fā)給所有的會(huì)計(jì)師事務(wù)所，并會(huì)根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則的變化隨時(shí)修正會(huì)計(jì)底稿的內(nèi)容，所有的會(huì)計(jì)師事務(wù)所，要根據(jù)會(huì)計(jì)師協(xié)會(huì)下發(fā)的會(huì)計(jì)審計(jì)底稿開展工作，采集企業(yè)的財(cái)務(wù)數(shù)字。