中国注册会计师执业准则

出版时间：1970-1  出版社：大连出版社  作者：中华人民共和国财政部  页数：387  译者：中国注册会计师协会  

内容概要

　　《中国注册会计师执业准则（英文版）》主要内容包括China General Standard on Assurance Engagements，　　China Standards on Auditing （CSAs），China Standard on Auditing No. 1101——Objective and General Principles Governing an Audit of ，Financial Statements，China Standard on Auditing No. 1111——Terms of Audit Engagements，China Standard on Auditing No. 1121——Quality Control for Audits of Historical Financial Information，China Standard on Auditing No. 1131——Audit Documentation，China Standard on Auditing No. 1141——The Auditors Responsibility to ConsiderFraud in an Audit of Financial Statements，China Standard on Auditing No. 1142——Consideration of Laws and Regulations in an Audit of Financial Statements，China Standard on Auditing No. 1151——The Auditors Communication with Those Charged with Governance China Standard on Auditing No. 1152——Communication between Predecessor and Successor Auditors.

书籍目录

China General Standard on Assurance EngagementsChina Standards on Auditing （CSAs）China Standard on Auditing No. 1101——Objective and General Principles Governing an Audit of Financial StatementsChina Standard on Auditing No. 1111——Terms of Audit EngagementsChina Standard on Auditing No. 1121——Quality Control for Audits of Historical Financial InformationChina Standard on Auditing No. 1131——Audit DocumentationChina Standard on Auditing No. 1141——The Auditors Responsibility to Consider Fraud in an Audit of Financial StatementsChina Standard on Auditing No. 1142——Consideration of Laws and Regulations in an Audit of Financial StatementsChina Standard on Auditing No. 1151——The Auditors Communication with Those Charged with GovernanceChina Standard on Auditing No. 1152——Communication between Predecessor and Successor AuditorsChina Standard on Auditing No. 1201——Planning an Audit of Financial StatementsChina Standard on Auditing No. 1211——Understanding the Entity and Its Environment and Assessing the Risks of Material MisstatementChina Standard on Auditing No. 1212——Audit Considerations Relating to Entities Using Service Organizations　1China Standard on Auditing No. 1221——Audit Materiality……