Foreign Exchange Income and Expenditure Statement Preparation and Review

Author: Chinese Institute of Certified Public Accountants
Publisher:
Publish Date: 2005-09-01
Features: To meet the needs of national foreign exchange management, standardize the practice of certified public accountants in auditing foreign exchange income and expenditure, clarify work requirements, and ensure the quality of practice, the Chinese Institute of Certified Public Accountants formulated the "Guidance on Auditing Foreign Exchange Income and Expenditure" in accordance with independent audit standards and implemented it on January 15, 2005. To help professionals better understand and implement the "Guidance on Auditing Foreign Exchange Income and Expenditure," the Chinese Institute of Certified Public Accountants organized experts, including responsible officials from the State Administration of Foreign Exchange and the China Bank, some certified public accountants who participated in drafting the "Guidance on Auditing Foreign Exchange Income and Expenditure," and colleagues from the Professional Standards Department of the Chinese Institute of Certified Public Accountants, to jointly compile the "Guidance on Preparing and Auditing Foreign Exchange Income and Expenditure Forms."