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图书简介

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 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

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