Accountant's Handbook: 2002 Edition

Author: Editorial Committee of "CPA Handbook"
Publisher:
Publish Date: 2002-09-01
Features:
1. Basic Knowledge
Overview of CPA Audit
Scope of Business and Legal Liability of CPAs
Overview of Current Regulations for CPAs in China
2. Selected Regulations
The CPA Law of the People's Republic of China
The Accounting Law of the People's Republic of China
Regulations on Enterprise Financial Accounting Reports
Independent Audit Standards for Chinese CPAs
Preface to Independent Audit Standards
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 Planning
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 Experts’ Work
Specific Standard No. 13 for Independent Audit – Use of Other CPAs’ Work
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
Specific Standard No. 19 for Independent Audit – Other Information Disclosed with Audited Financial Statements
Specific Standard No. 20 for Independent Audit – Audit in 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
Independent Audit Practice Bulletins
Practice Bulletin No. 1 for Independent Audit – Capital Verification
Practice Bulletin No. 2 for Independent Audit – Management Letter
Practice Bulletin No. 3 for Independent Audit – Special Considerations for Small-Scale Enterprise Audits
Practice Bulletin No. 4 for Independent Audit – Review of Profit Forecast
Practice Bulletin No. 5 for Independent Audit – Special Considerations for Consolidated Financial Statement Audits
Practice Bulletin No. 6 for Independent Audit – Audit Reports for Special Purpose Engagements
Practice Bulletin No. 7 for Independent Audit – Audit of Financial Statements of Commercial Banks
Practice Bulletin No. 8 for Independent Audit – Interbank Confirmation Procedures
Practice Bulletin No. 9 for Independent Audit – Performance of Agreed-Upon Procedures on Financial Information
Practice Bulletin No. 10 for Independent Audit – Financial Statement Review Professional Practice Guide
Professional Practice Guide for Chinese CPAs
Professional Practice Guide No. 1 for Chinese CPAs – Annual Financial Statement Audit
Professional Practice Guide No. 2 for Chinese CPAs – Audit Working Papers
Professional Practice Guide No. 3 for Chinese CPAs – Capital Verification
Professional Practice Guide No. 4 for Chinese CPAs – Guidelines for Auditing Small-Scale Enterprises
Guidelines for Audit of Asset Impairment Allowance
Guidelines for Audit of Internal Control
Guidelines for Professional Ethics of Chinese CPAs
Other Related Standards
Basic Standards for Professional Ethics of Chinese CPAs
Basic Standards for Quality Control of Chinese CPAs
Basic Standards for Continuing Professional Education of Chinese CPAs
Main References
Postscript