作者：中国注册会计师协会
页数：438
出版社：经济科学出版社
出版日期：2011
ISBN：9787514107715
电子书格式：pdf/epub/txt
内容简介
这本《中国注册会计师执业准则应用指南(2010)(英文版)》由中国注册会计师协会编著，主要内容是：this book is the
english edition of these newly revised 38 application materials.
the publication of this book is intended to strengthen
communication with international and regional professional
accounting organizations, and accounting organizations in other
jurisdictions, promote knowledge sharing and international
cooperation on auditing, and actively promote bilateral or
multilateral recognition of equivalence of auditing standards on
the basis of international convergence.
目录
application materials of china standards on auditing
application material of china standard on auditing 1101 overall
objectives of the
auditor and the fundamental requirements of an audit
application material of china standard on auditing 1111 agreeing
the terms of
audit engagements
application material of china standard on auditing 1121 quality
control for an
audit of financial statements
application material of china standard on auditing 1131 audit
documentation
application material of china standard on auditing 1141 the
auditor’s
responsibilities in relation to fraud in an audit of financial
statements
application material of china standard on auditing 1142
consideration on laws and
regulations in an audit of financial statements
application material of china standard on auditing 1151
communication with
tho
