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Chapter I the professional standards system for certified
public accountants in China
Section 1 an overview of the practice standards system of
certified public accountants in China
I. the framework of the standard of practice
The name of the practice standard
Third, the practice standard number
Section 2 features of the practice standards system of
certified public accountants in China:
On the basis of considering the characteristics of China, we
have been able to converge with the international standards of
auditing to improve the existing standards of practice auditing
Strengthen the accounting firm' s quality control 4. Introduce
the idea and method of risk audit
Emphasis on the accounting of fraud in the financial statements
audit. The increased business items and the audit provisions
of the higher risk matters
Step 7 reinforce and facilitate new requirements for certified
public accountants industry professionals and skills
Chapter ii the basic norms of the business of certified
Auditing standards.pdf
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