Audit (including disk) -- CPA 2005 National Unified CPA Examination Tutorial Materials

Author: Chinese Institute of Certified Public Accountants
Publisher:
Publish Date: 2005-05-01
Features: This book is printed on light blue writing paper and comes with an economic regulations compilation (Economic Law) CD-ROM for reference during exam preparation. If not included, it is not an authentic version; please identify carefully. For any inquiries, please visit www.cicpa.org.cn.
Since the reform and opening-up, and particularly in the process of establishing and improving the socialist market economy system, the Chinese government has placed great emphasis on the development of intermediary service industries. It was the first to restore the certified public accountant (CPA) system during the early stages of reform and opening-up. After more than two decades of development, the Chinese CPA industry has grown substantially, with rapidly improving professional quality and standards. It has played a significant role in assisting the government with macroeconomic policies, maintaining orderly capital market operations, and protecting the interests of investors and the public.
The Third Plenary Session of the 16th Central Committee proposed the historical task of improving China's market economy system and put forward new requirements for the development of intermediary service industries, including the CPA profession. The State Council's opinions on promoting the reform, opening-up, and stability of the capital market further emphasized strengthening the management of accounting firms and other intermediary institutions, as well as fully leveraging the self-regulatory role of industry associations like the CPA profession. This was identified as a key component of the strategic decision to develop the capital market. The Fourth Plenary Session of the 16th Central Committee again affirmed the importance of leveraging the role of intermediary institutions and industry organizations from the perspective of enhancing governance capacity. All these measures fully demonstrate the central committee and the State Council's high regard for market intermediary industries, including the CPA profession, providing an unprecedentedly favorable policy environment for its future development, which is both inspiring and uplifting.
At the same time, these developments have also placed new demands on the comprehensive improvement of the quality of the CPA workforce. Selecting and cultivating highly competent CPA candidates through exams is a crucial step in standardizing and developing the CPA profession. Since the implementation of the national CPA uniform examination system in 1991, China has successfully held 13 exams. As of the end of 2004, 116,028 candidates had passed all subjects, providing the profession with a substantial pool of qualified talent.
To support the 2005 national CPA uniform examination and better serve candidates, the Chinese Institute of Certified Public Accountants organized experts to compile study materials for five subjects—Accounting, Auditing, Financial Management, Economic Law, and Taxation—as well as a supplementary reference book titled Economic Regulations Compilation, based on the 2005 National CPA Uniform Examination Syllabus released by the Ministry of Finance's CPA Examination Committee. The five subjects' study materials were revised and compiled based on the 2004 edition, incorporating changes in regulations and new developments in theoretical research. After revision, the entire set of textbooks fully reflects the fundamental requirements for CPA knowledge structure and professional competence.
The Economic Regulations Compilation supplements the 2004 edition by including the latest relevant laws, regulations, and systems, aiding candidates in better understanding the entire set of textbooks. It deepens their comprehensive grasp of relevant professional knowledge while also serving as a practical reference for CPAs and other relevant personnel in society. Additionally, to facilitate candidates' reference, we have produced CDs for each subject, which are appended to the end of each textbook.