這本《中國注冊會計(jì)師執(zhí)業(yè)準(zhǔn)則應(yīng)用指南(2010)(英文版)》由中國注冊會計(jì)師協(xié)會編著，主要內(nèi)容是：This book is theEnglish edition of these newly revised 38 Application Materials.The publication of this book is intended to strengthencommunication with international and regional professionalaccounting organizations, and accounting organizations in otherjurisdictions, promote knowledge sharing and internationalcooperation on auditing, and actively promote bilateral ormultilateral recognition of equivalence of auditing standards onthe basis of international convergence.
Application Materials of China Standards on AuditingApplication Material of China Standard on Auditing 1101 OverallObjectives of the Auditor and the Fundamental Requirements of an AuditApplication Material of China Standard on Auditing 1111 Agreeingthe Terms of Audit EngagementsApplication Material of China Standard on Auditing 1121 QualityControl for an Audit of Financial StatementsApplication Material of China Standard on Auditing 1131 AuditDocumentationApplication Material of China Standard on Auditing 1141 TheAuditor's Responsibilities in Relation to Fraud in an Audit of FinancialStatementsApplication Material of China Standard on Auditing 1142Consideration on Laws and Regulations in an Audit of Financial StatementsApplication Material of China Standard on Auditing 1151Communication with Those Charged with GovernanceApplication Material of China Standard on Auditing 1152Communicating Deficiencies in Internal Control to Those Charged withGovernance and ManagementApplication Material of China Standard on Auditing 1153Communieation between the Predecessor Auditor and Successor AuditorApplication Material of China Standard on Auditing 1201 Planning anAudit of Financial StatementsApplication Material of China Standard on Auditing 1211 Identifyingand Assessing the Risks of Material Misstatement throughUnderstanding the Entity and Its EnvironmentApplication Material of China Standard on Auditing 1221 Materialityin Planning and Performing an AuditApplication Material of China Standard on Auditing 1231 TheResponses to Assessed Risks of Material MisstatementsApplication Material of China Standard on Auditing 1241 AuditConsiderations Relating to an Entity Using Service OrganizationsApplication Material of China Standard on Auditing 1251 Evaluationof Misstatements Identified During the AuditApplication Material of China Standard on Auditing 1301 AuditEvidenceApplication Material of China Standard on Auditing 1311 AuditEvidence—Specific Considerations for Inventory, Litigation and Claims, SegmentInformationApplication Material of China Standard on Auditing 1312ConfirmationsApplication Material of China Standard on Auditing 1313 AnalyticalProceduresApplication Material of China Standard on Auditing 1314 AuditSamplingApplication Material of China Standard on Auditing 1321 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresApplication Material of China Standard on Auditing 1323 RelatedPartiesApplication Material of China Standard on Auditing 1324 GoingConcernApplication Material of China Standard on Auditing 1331 InitialAudit Engagements— Opening BalancesApplication Material of China Standard on Auditing 1332 SubsequentEventsApplication Material of China Standard on Auditing 1341 WrittenRepresentationsApplication Material of China Standard on Auditing 1401 SpecialConsiderations— Audits of Group Financial StatementsApplication Material of China Standard on Auditing 1411 Using theWork of Internal AuditorsApplication Material of China Standard on Auditing 1421 Using theWork of an ExpertApplication Material of China Standard on Auditing 1501 Forming anOpinion and Reporting on Financial StatementsApplication Material of China Standard on Auditing 1502Modifications to the Opinion in the Auditor's ReportApplication Material of China Standard on Auditing 1503 Emphasis ofMatter Paragraphs and Other Matter Paragraphs in the Auditor's ReportApplication Material of China Standard on Auditing 1511 ComparativeInformation— Corresponding Figures and Comparative Financial StatementsApplication Material of China Standard on Auditing 1521 TheAuditor's Responsibilities in Relation to Other Information in DocumentsContaining Audited Financial StatementsApplication Material of China Standard on Auditing 1601 SpecialConsiderations— Audits of Financial Statements Prepared in Accordance withSpecial Purpose FrameworksApplication Material of China Standard on Auditing 1603 Special Considerations—Audits of Single Financial Statements and Specific Elements of a Financial StatementApplication Material of China Standard on Auditing 1604 Engagementsto Report on Summary Financial StatementsApplication Materials of China Standards on Quality ControlApplication Material of China Standard on Quality Control 5101Quality Control for Firms that Perform Audits and Reviews of Financial Statements,and Other Assurance and Related Services EngagementsPostscript
Application Materials of China Standards on AuditingApplication Material of China Standard on Auditing 1101 OverallObjectives of the Auditor and the Application Materials of China Standards on AuditingApplication Material of China Standard on Auditing 1101 OverallObjectives of the Auditor and the Fundamental Requirements of an AuditApplication Material of China Standard on Auditing 1111 Agreeingthe Terms of Audit EngagementsApplication Material of China Standard on Auditing 1121 QualityControl for an Audit of Financial StatementsApplication Material of China Standard on Auditing 1131 AuditDocumentationApplication Material of China Standard on Auditing 1141 TheAuditor's Responsibilities in Relation to Fraud in an Audit of FinancialStatementsApplication Material of China Standard on Auditing 1142Consideration on Laws and Regulations in an Audit of Financial StatementsApplication Material of China Standard on Auditing 1151Communication with Those Charged with GovernanceApplication Material of China Standard on Auditing 1152Communicating Deficiencies in Internal Control to Those Charged withGovernance and ManagementApplication Material of China Standard on Auditing 1153Communieation between the Predecessor Auditor and Successor AuditorApplication Material of China Standard on Auditing 1201 Planning anAudit of Financial StatementsApplication Material of China Standard on Auditing 1211 Identifyingand Assessing the Risks of Material Misstatement throughUnderstanding the Entity and Its EnvironmentApplication Material of China Standard on Auditing 1221 Materialityin Planning and Performing an AuditApplication Material of China Standard on Auditing 1231 TheResponses to Assessed Risks of Material MisstatementsApplication Material of China Standard on Auditing 1241 AuditConsiderations Relating to an Entity Using Service OrganizationsApplication Material of China Standard on Auditing 1251 Evaluationof Misstatements Identified During the AuditApplication Material of China Standard on Auditing 1301 AuditEvidenceApplication Material of China Standard on Auditing 1311 AuditEvidence—Specific Considerations for Inventory, Litigation and Claims, SegmentInformationApplication Material of China Standard on Auditing 1312ConfirmationsApplication Material of China Standard on Auditing 1313 AnalyticalProceduresApplication Material of China Standard on Auditing 1314 AuditSamplingApplication Material of China Standard on Auditing 1321 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresApplication Material of China Standard on Auditing 1323 RelatedPartiesApplication Material of China Standard on Auditing 1324 GoingConcernApplication Material of China Standard on Auditing 1331 InitialAudit Engagements— Opening BalancesApplication Material of China Standard on Auditing 1332 SubsequentEventsApplication Material of China Standard on Auditing 1341 WrittenRepresentationsApplication Material of China Standard on Auditing 1401 SpecialConsiderations— Audits of Group Financial StatementsApplication Material of China Standard on Auditing 1411 Using theWork of Internal AuditorsApplication Material of China Standard on Auditing 1421 Using theWork of an ExpertApplication Material of China Standard on Auditing 1501 Forming anOpinion and Reporting on Financial StatementsApplication Material of China Standard on Auditing 1502Modifications to the Opinion in the Auditor's ReportApplication Material of China Standard on Auditing 1503 Emphasis ofMatter Paragraphs and Other Matter Paragraphs in the Auditor's ReportApplication Material of China Standard on Auditing 1511 ComparativeInformation— Corresponding Figures and Comparative Financial StatementsApplication Material of China Standard on Auditing 1521 TheAuditor's Responsibilities in Relation to Other Information in DocumentsContaining Audited Financial StatementsApplication Material of China Standard on Auditing 1601 SpecialConsiderations— Audits of Financial Statements Prepared in Accordance withSpecial Purpose FrameworksApplication Material of China Standard on Auditing 1603 Special Considerations—Audits of Single Financial Statements and Specific Elements of a Financial StatementApplication Material of China Standard on Auditing 1604 Engagementsto Report on Summary Financial StatementsApplication Materials of China Standards on Quality ControlApplication Material of China Standard on Quality Control 5101Quality Control for Firms that Perform Audits and Reviews of Financial Statements,and Other Assurance and Related Services EngagementsPostscript
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