新旧审计准则对比对法规的考虑（Comparison of new and old auditing standards and consideration of regulations）.docVIP

下载本文档

1
0
约1.24万字
约 9页
2017-07-24 发布于河南
举报
版权申诉

新旧审计准则对比对法规的考虑（Comparison of new and old auditing standards and consideration of regulations）.doc

1、本文档共9页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

新旧审计准则对比对法规的考虑（Comparison of new and old auditing standards and consideration of regulations）

新旧审计准则对比对法规的考虑（Comparison of new and old auditing standards and consideration of regulations） Comparison of new and old auditing standards: consideration of regulations 2010-6-4 10:15, Cui Yi, Shi Wenli The new auditing standards of Certified Public Accountants issued by the Ministry of Finance include attestation business standards, relevant service standards and quality control standards of accounting firms. The new standards reflect the convergence requirements of international auditing standards, meet the needs of Certified Public Accountants under the new situation, enhance the understandability and operability of auditing standards and achieve a historic breakthrough. The violation of law in specific Independent Auditing Standard No. eighteenth (the original criterion) and Chinese CPA Auditing Standards No. 1142nd: consideration of laws and regulations in the audit of financial statements (new standards) as an example, compares the new and old standards. First, the frame structure contrast The original standards are composed of six chapters and twenty-six, and the new guidelines are extended to seven chapters and thirty-seven. The new guidelines cancel the vague concept of the general principles in the previous second chapters and replace them with the chapter the responsibility of management to comply with laws and regulations, and add the sixth chapter, lifting the business agreement. Two, make target comparison The new standards will be the audit accounting statements to audit the financial statements , this is an important change of the new standards, reflects the basic purpose of the new standards; in other standards also followed this change. Because the accounting statements are not equal to the financial statements, the audit of accounting statements referred to in the original standards is actually the audit of financial statements, not the audit of accounting statements. Three, the scope of comparison The original standards mainly regulate the practi