中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則應(yīng)用指南2010

內(nèi)容概要

這本《中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則應(yīng)用指南(2010)(英文版)》由中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)編著，主要內(nèi)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.

書籍目錄

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
  Those Charged with Governance
Application Material of China Standard on Auditing 1152
Communicating
   Deficiencies in Internal Control to Those Charged with
Governance and
   Management
Application Material of China Standard on Auditing 1153
Communieation between the
   Predecessor Auditor and Successor Auditor
Application Material of China Standard on Auditing 1201 Planning an
Audit of
   Financial Statements
Application Material of China Standard on Auditing 1211 Identifying
and
   Assessing the Risks of Material Misstatement through
Understanding the Entity and
   Its Environment
Application Material of China Standard on Auditing 1221 Materiality
in Planning and
   Performing an Audit
Application Material of China Standard on Auditing 1231 The
Responses to Assessed
   Risks of Material Misstatements
Application Material of China Standard on Auditing 1241 Audit
Considerations
   Relating to an Entity Using Service Organizations
Application Material of China Standard on Auditing 1251 Evaluation
of Misstatements
   Identified During the Audit
Application Material of China Standard on Auditing 1301 Audit
Evidence
Application Material of China Standard on Auditing 1311 Audit
Evidence—Specific
   Considerations for Inventory, Litigation and Claims, Segment
Information
Application Material of China Standard on Auditing 1312
Confirmations
Application Material of China Standard on Auditing 1313 Analytical
Procedures
Application Material of China Standard on Auditing 1314 Audit
Sampling
Application Material of China Standard on Auditing 1321 Auditing
   Accounting Estimates, Including Fair Value Accounting Estimates,
   and Related Disclosures
Application Material of China Standard on Auditing 1323 Related
Parties
Application Material of China Standard on Auditing 1324 Going
Concern
Application Material of China Standard on Auditing 1331 Initial
Audit Engagements—
   Opening Balances
Application Material of China Standard on Auditing 1332 Subsequent
Events
Application Material of China Standard on Auditing 1341 Written
Representations
Application Material of China Standard on Auditing 1401 Special
Considerations—
   Audits of Group Financial Statements
Application Material of China Standard on Auditing 1411 Using the
Work of Internal
   Auditors
Application Material of China Standard on Auditing 1421 Using the
Work of an
   Expert
Application Material of China Standard on Auditing 1501 Forming an
Opinion and
   Reporting on Financial Statements
Application Material of China Standard on Auditing 1502
Modifications to the
   Opinion in the Auditor's Report
Application Material of China Standard on Auditing 1503 Emphasis of
Matter
   Paragraphs and Other Matter Paragraphs in the Auditor's Report
Application Material of China Standard on Auditing 1511 Comparative
Information—
   Corresponding Figures and Comparative Financial Statements
Application Material of China Standard on Auditing 1521 The
Auditor's
   Responsibilities in Relation to Other Information in Documents
Containing Audited
   Financial Statements
Application Material of China Standard on Auditing 1601 Special
Considerations—
   Audits of Financial Statements Prepared in Accordance with
Special
   Purpose Frameworks
Application Material of China Standard on Auditing 1603 Special
  Considerations—Audits of Single Financial Statements and Specific
  Elements of a Financial Statement
Application Material of China Standard on Auditing 1604 Engagements
to Report on
  Summary Financial Statements
Application Materials of China Standards on Quality Control
Application Material of China Standard on Quality Control 5101
Quality Control for
  Firms that Perform Audits and Reviews of Financial Statements,
and Other
  Assurance and Related Services Engagements
Postscript

圖書封面

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