1101总体目标和基本要求（1101 overall objectives and basic requirements）.docVIP

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1101总体目标和基本要求（1101 overall objectives and basic requirements）.doc

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1101总体目标和基本要求（1101 overall objectives and basic requirements）

1101总体目标和基本要求（1101 overall objectives and basic requirements） Chapter I General Provisions Article 1 in order to regulate the practice of certified public accountants, they shall be conducted in accordance with the auditing standards of Chinese Certified Public Accountants The audit of financial statements establishes the overall objective of certified public accountants and defines certified accountants as Achieving the overall objective requires the nature and scope of the audit work, and the implementation of financial statements These Guidelines shall be formulated in the light of the responsibilities of the audit business. The second audit standards apply to certified public accountants for the implementation of financial statements audit business. In the course of performing other auditing business of historical financial information, the certified public accountant may Comply with applicable auditing standards to meet the requirements of such business. Second chapter definition The third certified public accountant refers to the acquisition of certified public accountant certificate and the work of Certified Public Accountants A practitioner, usually a project partner or other member of a project group, sometimes referred to as a partner The CPA firm. When the auditing standards clearly indicate the obligations or responsibilities that shall be observed by the project partner The term project partner rather than certified public accountant is used. The term financial statements as mentioned in these standards refers to the basis for the preparation of a financial report on the basis of fourth financial statements A structured statement of the historical financial information of the audited entity, including the relevant notes, for the purpose of A change in the economic resources or obligations at a given point or a period of economic resources or obligations Of. The relevant notes usually contain important accounting policies, summaries and other explanatory