中国注册会计师执业准则应用指南2010
2011-7
经济科学出版社
中国注册会计师协会
438
这本《中国注册会计师执业准则应用指南(2010)(英文版)》由中国注册会计师协会编著，主要内容是：This book is the
English edition of these newly revised 38 Application Materials.
The publication of this book is intended to strengthen
communication with international and regional professional
accounting organizations, and accounting organizations in other
jurisdictions, promote knowledge sharing and international
cooperation on auditing, and actively promote bilateral or
multilateral recognition of equivalence of auditing standards on
the basis of international convergence.
Application Materials of China Standards on Auditing
Application Material of China Standard on Auditing 1101 Overall
Objectives of the
Auditor and the Fundamental Requirements of an Audit
Application Material of China Standard on Auditing 1111 Agreeing
the Terms of
Audit Engagements
Application Material of China Standard on Auditing 1121 Quality
Control for an
Audit of Financial Statements
Application Material of China Standard on Auditing 1131 Audit
Documentation
Application Material of China Standard on Auditing 1141 The
Auditor's
Responsibilities in Relation to Fraud in an Audit of Financial
Statements
Application Material of China Standard on Auditing 1142
Consideration on Laws and
Regulations in an Audit of Financial Statements
Application Material of China Standard on Auditing 1151
Communication with
Those Charged with Governance
Application Material of China Standard on Auditing 1152
Communicating
Deficiencies in Internal Control to Those Charged with
Governance and
Management
Application Material of China Standard on Auditing 1153
Communieation between the
Predecessor Auditor and Successor Auditor
Application Material of China Standard on Auditing 1201 Planning an
Audit of
Financial Statements
Application Material of China Standard on Auditing 1211 Identifying
and
Assessing the Risks of Material Misstatement through
Understanding the Entity and
Its Environment
Application Material of China Standard on Auditing 1221 Materiality
in Planning and
Performing an Audit
Application Material of China Standard on Auditing 1231 The
Responses to Assessed
Risks of Material Misstatements
Application Material of China Standard on Auditing 1241 Audit
Considerations
Relating to an Entity Using Service Organizations
Application Material of China Standard on Auditing 1251 Evaluation
of Misstatements
Identified During the Audit
Application Material of China Standard on Auditing 1301 Audit
Evidence
Application Material of China Standard on Auditing 1311 Audit
Evidence—Specific
Considerations for Inventory, Litigation and Claims, Segment
Information
Application Material of China Standard on Auditing 1312
Confirmations
Application Material of China Standard on Auditing 1313 Analytical
Procedures
Application Material of China Standard on Auditing 1314 Audit
Sampling
Application Material of China Standard on Auditing 1321 Auditing
Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures
Application Material of China Standard on Auditing 1323 Related
Parties
Application Material of China Standard on Auditing 1324 Going
Concern
Application Material of China Standard on Auditing 1331 Initial
Audit Engagements—
Opening Balances
Application Material of China Standard on Auditing 1332 Subsequent
Events
Application Material of China Standard on Auditing 1341 Written
Representations
Application Material of China Standard on Auditing 1401 Special
Considerations—
Audits of Group Financial Statements
Application Material of China Standard on Auditing 1411 Using the
Work of Internal
Auditors
Application Material of China Standard on Auditing 1421 Using the
Work of an
Expert
Application Material of China Standard on Auditing 1501 Forming an
Opinion and
Reporting on Financial Statements
Application Material of China Standard on Auditing 1502
Modifications to the
Opinion in the Auditor's Report
Application Material of China Standard on Auditing 1503 Emphasis of
Matter
Paragraphs and Other Matter Paragraphs in the Auditor's Report
Application Material of China Standard on Auditing 1511 Comparative
Information—
Corresponding Figures and Comparative Financial Statements
Application Material of China Standard on Auditing 1521 The
Auditor's
Responsibilities in Relation to Other Information in Documents
Containing Audited
Financial Statements
Application Material of China Standard on Auditing 1601 Special
Considerations—
Audits of Financial Statements Prepared in Accordance with
Special
Purpose Frameworks
Application Material of China Standard on Auditing 1603 Special
Considerations—Audits of Single Financial Statements and Specific
Elements of a Financial Statement
Application Material of China Standard on Auditing 1604 Engagements
to Report on
Summary Financial Statements
Application Materials of China Standards on Quality Control
Application Material of China Standard on Quality Control 5101
Quality Control for
Firms that Perform Audits and Reviews of Financial Statements,
and Other
Assurance and Related Services Engagements
Postscript
很不错，书封面很有质感，准备CPA~~~
是我需要的东西，书和快递都很给力！是正版的好书，印刷很好，看着很舒服，很有用！
的确很好的英文用书
如果用英语的注册会计，必备。
这几本书还不错，应付CPA英语不错，平时还能当工具书
很不错，很多专业表述可以查查。