论文部分内容阅读
为了保持与国际审计准则的持续全面趋同,进一步规范注册会计师执业行为,提高执业质量,维护社会公众利益,针对国际审计准则的新变化以及我国审计实务需要解决的新问题,中注协正在对中国注册会计师审计准则进行全面修订,并于8月24日发布了《关于印发中国注册会计师审计准则第1101号——注册会计师的总体目标和审计工作的基本要求等38项审计准则征求意见稿的通知》(会协〔2010〕58号)。这是审计准则修订工作的第二次征求意见。
In order to maintain the continuous and overall convergence with the international auditing standards, to further standardize the CPA practice, improve the quality of practice, safeguarding the interests of the public, in view of the new changes in international auditing standards and the new problems to be solved in our audit practice, CPA audit guidelines for a comprehensive revision, and on August 24 issued the “Notice on the issuance of China Certified Public Accountants Auditing Standards No. 1101 - the overall objective of CPA and the basic requirements of the audit of 38 audit criteria such as the draft notice of the notice ”(Association [2010] No. 58). This is the second revision of the audit guidelines for comments.