审计准则.（Auditing standards.）.docVIP

审计准则.（Auditing standards.） The first chapter China auditing system The first section outlines the practice standards of Certified Public Accountants Chinese A professional standards framework Two, professional standards. Three, Professional Standards No. The second section auditing system China characteristics: 1. based on the characteristics of Chinese and international auditing standards to improve the convergence of the 2. existing professional auditing standards system 3. strengthen the ideas and methods of quality control 4. introduction of risk audit of accounting firm 5. that consider b