审计准则. （Auditing standards. ）
The first chapter China auditing system
The first section outlines the practice standards of Certified
Public Accountants Chinese
A professional standards framework
Two, professional standards.
Three, Professional Standards No.
The second section auditing system China characteristics:
1. based on the characteristics of Chinese and international
auditing standards to improve the convergence of the 2.
existing professional auditing standards system
3. strengthen the ideas and methods of quality control 4.
introduction of risk audit of accounting firm
5. that consider business matters, a 6. increase in the high
risk of the subject matter of the audit regulations of fraud
in a financial statement audit
In the 7. step to strengthen and promote the new requirements
of CPA professional personnel and skills
The second chapter Chinese CPA attestation business basic
standards