Accountant's Handbook (2002 Edition): 2002 Edition

Author: Editorial Committee of "CPA Handbook"
Publisher:
Publication Date: 2002-09-01
Features:
1. Basic Knowledge
Overview of CPA Audit
Scope of Business and Legal Liability of CPAs
Overview of Current Laws and Regulations for CPAs in China
2. Selected Regulations
The Law of the People's Republic of China on Certified Public Accountants
The Accounting Law of the People's Republic of China
Measures for the Financial Accounting Reports of Enterprises
Independent Audit Standards for Chinese CPAs
Preface
Basic Standards for Independent Audit
Specific Standards for Independent Audit
Specific Standard No. 1 for Independent Audit – Audit of Financial Statements
Specific Standard No. 2 for Independent Audit – Audit Engagement Letter
Specific Standard No. 3 for Independent Audit – Audit Plan
Specific Standard No. 4 for Independent Audit – Audit Sampling
Specific Standard No. 5 for Independent Audit – Audit Evidence
Specific Standard No. 6 for Independent Audit – Audit Working Papers
Specific Standard No. 7 for Independent Audit – Audit Report
Specific Standard No. 8 for Independent Audit – Misstatements and Fraud
Specific Standard No. 9 for Independent Audit – Internal Control and Audit Risk
Specific Standard No. 10 for Independent Audit – Audit Materiality
Specific Standard No. 11 for Independent Audit – Analytical Procedures
Specific Standard No. 12 for Independent Audit – Use of Expert Work
Specific Standard No. 13 for Independent Audit – Use of Work of Other CPAs
Specific Standard No. 14 for Independent Audit – Opening Balances
Specific Standard No. 15 for Independent Audit – Subsequent Events
Specific Standard No. 16 for Independent Audit – Related Parties and Transactions
Specific Standard No. 17 for Independent Audit – Going Concern
Specific Standard No. 18 for Independent Audit – Non-Compliance with Laws and Regulations
Specific Standard No. 19 for Independent Audit – Other Information Disclosed with Audited Financial Statements
Specific Standard No. 20 for Independent Audit – Audit in the Context of Computer Information Systems
Specific Standard No. 21 for Independent Audit – Understanding the Auditee
Specific Standard No. 22 for Independent Audit – Consideration of Internal Audit Work
Specific Standard No. 23 for Independent Audit – Management's Representation
Specific Standard No. 24 for Independent Audit – Communication with Management
Specific Standard No. 25 for Independent Audit – Accounting Estimates
Specific Standard No. 26 for Independent Audit – Inventory Observation
Specific Standard No. 27 for Independent Audit – Confirmation
Practice Announcements on Independent Audit
Practice Announcement No. 1 for Independent Audit – Capital Verification
Practice Announcement No. 2 for Independent Audit – Management Letter
Practice Announcement No. 3 for Independent Audit – Special Considerations for Auditing Small-Scale Enterprises
Practice Announcement No. 4 for Independent Audit – Review of Profit Forecasts
Practice Announcement No. 5 for Independent Audit – Special Considerations for Auditing Consolidated Financial Statements
Practice Announcement No. 6 for Independent Audit – Audit Reports for Special Purpose Engagements
Practice Announcement No. 7 for Independent Audit – Audit of Financial Statements of Commercial Banks
Practice Announcement No. 8 for Independent Audit – Interbank Confirmation Procedures
Practice Announcement No. 9 for Independent Audit – Performance of Agreed-Upon Procedures on Financial Information
Practice Announcement No. 10 for Independent Audit – Guide for Review of Financial Statements
Guidelines for Practice of Chinese CPAs
Guideline No. 1 for Practice of Chinese CPAs – Annual Financial Statement Audit
Guideline No. 2 for Practice of Chinese CPAs – Audit Working Papers
Guideline No. 3 for Practice of Chinese CPAs – Capital Verification
Guideline No. 4 for Practice of Chinese CPAs – Guidelines for Auditing Small-Scale Enterprises
Guidelines for Audit of Asset Impairment Allowance
Guidelines for Internal Control Review
Guidelines for Professional Ethics of Chinese CPAs
Other Relevant Standards
Basic Standards of Professional Ethics for Chinese CPAs
Basic Standards of Quality Control for Chinese CPAs
Basic Standards of Continuing Professional Education for Chinese CPAs
Main References
Postscript