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各省、自治区、直辖市注册会计师协会:为了规范注册会计师执行外汇收支情况表审核业务,明确工作要求,保证执业质量,满足国家外汇管理的需要,我会制定了《外汇收支情况表审核指导意见》,现予以印发,自2005年1月15日起施行。附件:外汇收支情况表审核指导意见第一章总则第一条为了规范注册会计师执行外汇收支情况表审核业务,明确工作要求,保证执业质量,根据中国注册会计师独立
The Institute of Certified Public Accountants of all provinces, autonomous regions and municipalities directly under the Central Government: In order to standardize the CPA’s implementation of the foreign exchange receipts and payments auditing business, clarify the work requirements, ensure the quality of practicing and meet the needs of the state’s foreign exchange administration, I formulated the Guidance Opinion on Auditing Statements of Foreign Exchange Income and Expenditure It is hereby issued and shall come into force on January 15, 2005. Annex: Foreign Exchange Income and Expenditure Statement Auditing Guidance Chapter I General Provisions Article 1 In order to standardize the CPA implementation of the foreign exchange income and expenditure statement audit business, a clear job requirements, to ensure the quality of practice, according to the independent Chinese CPA