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中国注册会计师审计准则体系自2006年正式发布以来,经过3年的贯彻实施,总体运行情况良好。但由于当前审计环境发生了重大变化,注册会计师审计实务面临着一些新问题和新困难。同时,审计准则也需要和国际准则持续全面趋同。中国注册会计师协会从2009年初开始,即着手研究并启动中国审计准则的修订工作。事务所学习实践活动开展以来,中国注册会计师协会以此为契机,深入查找问题,加快修订工作进程,截至2010年1月27日,已全部完成38项审计准则的修订工作,并先后分四批发布了公开征求意见稿。
Since the formal issuance of the Chinese Auditing Standards System for Certified Public Accountants in 2006, the overall operation has been in good condition after three years of implementation. However, due to the significant changes in the current audit environment, the CPA audit practice faces some new problems and new difficulties. At the same time, auditing standards also need to be fully and consistently aligned with international standards. Since early 2009, the Chinese Institute of Certified Public Accountants has been studying and starting the revision of China’s auditing standards. Since the commencement of the study and practice of the firm, the Chinese Institute of Certified Public Accountants took this as an opportunity to find out the problems and accelerate the revision of the work process. As of January 27, 2010, the revision of 38 auditing standards has been completed and has been divided into four batches Released a public comment draft.