1, Auditing Standards for Certified Public Accountants of China No.65438+010/-Objectives and general principles of auditing financial statements.
2. Auditing Standards for Certified Public Accountants of ChinaNo.111-Audit engagement letter.
3. Auditing Standards of China Certified Public AccountantsNo. 1 12 1-Audit Quality Control of Historical Financial Information
4. Auditing Standards for Certified Public Accountants of ChinaNo. 1 13 1-Audit Working Papers.
5. Auditing Standards of China Certified Public AccountantsNo. 1 14 1-Consideration on Auditing Fraud in Financial Statements.
6. Auditing Standards for Certified Public Accountants of ChinaNo. 1 142-Consideration of laws and regulations when auditing financial statements.
7. Auditing Standards for Certified Public Accountants of ChinaNo. 1 15 1-Communication with management.
8. Auditing Standards for Certified Public Accountants of ChinaNo. 1 152-Communication between Former and Former Certified Public Accountants
9. China CPA Auditing Standards No.65438 +020 1- Planned Audit.
10, Auditing Standards for Certified Public Accountants of China No.65438 +02 1 1- Understand the audited entity and its environment, and evaluate the risk of material misstatement.
1 1, Auditing Standards for Certified Public Accountants of ChinaNo. 12 12-Consideration on the use of service organizations by audited units.
12, auditing standards for certified public accountants of China No.65438 +022 1- Importance
13, Auditing Standards for Certified Public Accountants of ChinaNo. 123 1-Risk Assessment Procedure for Material Misreporting.
14, Auditing Standards for Certified Public Accountants of China No.65438 +030 1- Audit evidence.
15, Auditing Standards for Certified Public Accountants of China No.65438 +03 1 1- Inventory Supervision.
16, Auditing Standards for Certified Public Accountants of ChinaNo. 13 12-Credit Certificate.
17, Auditing Standards for Certified Public Accountants of ChinaNo. 13 13-Analysis Procedure
18, Auditing Standards for Certified Public Accountants of ChinaNo. 13 14-Audit sampling and other methods for selecting test items.
19, Auditing Standards for Certified Public Accountants of China No.65438 +032 1- Accounting Estimation Audit.
20. Auditing Standards for Certified Public Accountants of ChinaNo. 1322-Fair Value Measurement and Disclosure Audit
2 1. Auditing Standards for Certified Public Accountants of ChinaNo. 1323-Related Parties.
22. Auditing Standards for Certified Public Accountants of ChinaNo. 1324-Going concern
23. Auditing Standards for Certified Public Accountants of China No.65438 +033 1- Audit the opening balance when accepting the entrustment for the first time.
24. Auditing Standards for Certified Public Accountants of ChinaNo. 1332-Later Matters
25. Auditing Standards for Certified Public Accountants of ChinaNo. 134 1-Management Statement
26. Auditing Standards for Certified Public Accountants of ChinaNo. 140 1-Using the Work of Other Certified Public Accountants
27. Auditing Standards for Certified Public Accountants of ChinaNo. 14 1 1-Consider internal auditing.
28. Auditing Standards for Certified Public Accountants in ChinaNo. 142 1-Using the Work of Experts
29. Auditing Standards for Certified Public Accountants of ChinaNo. 150 1-Audit Report
30. Auditing Standards for Certified Public Accountants of ChinaNo. 1502-Non-standard Audit Report
3 1, Auditing Standards for Certified Public Accountants of ChinaNo. 1. 15 1 1- comparison data.
32. Auditing Standards for Certified Public Accountants of China No.65438 +052 1- contains other information in the documents of audited financial statements.
33. Auditing Standards for Certified Public Accountants of China No.65438 +062 1-Special Notes for Auditing Small Audited Units.
34. Auditing Standards for Certified Public Accountants of ChinaNo. 16 13-Relationship with Banking Regulators
35. Auditing Standards for Certified Public Accountants of ChinaNo. 163 1-Consideration of Environmental Matters in Auditing Financial Statements.
36. Auditing Standards for Certified Public Accountants of ChinaNo. 160 1-Issuing Audit Reports for Special Purpose Auditing.
37. Auditing Standards for Certified Public Accountants of ChinaNo. 1632-Audit of Derivative Financial Instruments.
38. Auditing Standards for Certified Public Accountants of ChinaNo. 1602-Capital Verification
39. Auditing Standards for Certified Public Accountants of ChinaNo.161KLOC-0/-Auditing of Financial Statements of Commercial Banks.
40. Auditing Standards for Certified Public Accountants of ChinaNo. 1633-The Impact of E-commerce on the Audit of Financial Statements.
4 1, Auditing Standards for Certified Public Accountants of China No.65438 +06 12- Inter-bank letter authentication procedure
42. Auditing Standards for Certified Public Accountants of China No.2101-Review of Financial Statements.
Extended data:
The specific content of the basic framework of professional standards for certified public accountants in China;
The first part of the audit, review and other authentication business standards, including China CPA authentication business standards, China CPA auditing standards, China CPA auditing business standards, China CPA other authentication business standards;
The second part is the relevant service standards of certified public accountants in China;
The third part is the quality control standard of accounting firm.
Baidu Encyclopedia-Practice Guide for Certified Public Accountants in China