审计准则内容更新.pdfVIP

How to Use this course You can navigate through this course using the control panel at the bottom of the screen. Use the ?Page Forward? and ?Page Back? Pause / Play Page Forward buttons to move from screen to screen. Seek Bar Slide Duration Page Back The seek bar contains information on how long each screen lasts. When the seek bar has travelled to the far right, the Play/Pause button will flash. This indicates that the screen is over and you will need to click on ?Page Forward? to move to the next one. To navigate to a specific screen anywhere in the course, use the menu on the left of this screen. Please note that you have to view each slide before you are able to access the screens that follow. You will find all attachments related to this program by clicking on ?Attachments? in the top right hand corner of the screen. There is audio for this webcast, so please ensure that the volume is turned up. You can view the slides on a full screen by clicking on this icon. PwC 中国审计准则2010 内容 一、中国注册会计师执业准则体系介绍 二、中国审计准则2010与明晰国际审计准则的比较 三、中国审计准则2010与中国审计准则2006的比较 四、参考资料、指南及帮助 （注：本文件中所指中国注册会计师执业准则与国际审计准则均为截止 2011年5月31日止已公布的准则） PwC 2 中国注册会计师执业准则体系介绍 PwC 3 中国注册会计师执业准则体系介绍 （一）中国注册会计师执业准则体系简介 中国注册会计师职 业道德守则(2009) 注册会计师法(1993) 中国注册会计师执业准则2010 鉴证业务基本准则 (2006) 质量控制准 则(2010) 相关服务准则 (2006) 审计准则 (2010) 审阅准则 (2006) 其他鉴证业务 准则(2006) 执业准则应用指南 PwC 专项审计指引 指导意见 4 中国注册会计师执业准则体系介绍 （一）中国注册会计师执业准则体系简介 与国际审计准则在结构上的差异 ? 鉴证业务基本准则 - International Framework for Assurance Engagements ? 6个International Auditing Practice Statements在中国为审计准则 ? 审计准则体例差异 PwC 5 中国注册会计师执业准则体系介绍 （一）中国注册会计师执业准则体系简介 与国际审计准则在内容上的差异 - 中国特有： ? CSA1153号 - 前后任注册会计师的沟通 ? CSA1602号- 验资 ? 企业内部控制审计指引 ? 高新技术企业认定专项审计指引 ? 医院财务报表审计指引 ? 外汇收支情况表审核指导意见 PwC 6 中国注册会计师执业准则体系介绍 （一）中国注册会计师执业准则体系简介 与国际审计准则在内容上的差异 - 中国没有： ? Glossary of Terms (术语表) ? ISRE 2410 - Review of interim financial information performed by the independent auditor of the entity conforming amendments ? ISAE3402 - Assurance reports on controls at a third party service organization ? I