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各省、自治区、直辖市财政厅(局):为了规范注册会计师的执业行为,提高执业质量,维护社会公共利益,促进社会主义市场经济的健康发展,中国注册会计师协会拟订了《独立审计具体准则第26号——存货监盘》、《独立审计具体准则第27号——函证》、《独立审计实务公告第9号——对财务信息执行商定程序》和《独立审计实务公告第10号——会计报表审阅》,现予以发布,于2002年7月1日起施行。
In order to regulate the practice of certified public accountants, improve the quality of practicing, safeguard the social public interests and promote the healthy development of the socialist market economy, the Chinese Institute of Certified Public Accountants has formulated the “Detailed Guidelines for Independent Auditing” No. Stock Monitor, Independent Auditing Standards No. 27 - Letter of Merger, Independent Auditing Practice No. 9 - Procedures for the Implementation of Financial Information, and Independent Audit Practices No. 10 - Accounting Report Review ", is to be released on July 1, 2002 shall come into force.