审计准则. （Auditing standards）
The first chapter is about the practice standard system of
Chinese CPA
Section 1 Outline of China' s CPA practice standards system
I. framework of the practice standards system
Two, the code of practice name
Three. Code of practice
The second section is about the characteristics of the practice
standards system of Chinese certified public accountants:
1. , on the basis of considering the Chinese characteristics,
convergence with the international auditing standards, 2. ,
improve the existing practice auditing standards system
3. strengthen the quality control of accounting firms 4.
introduce the concept and method of risk audit
5. , it emphasizes the consideration of fraud in the financial
statement audit, 6. , the increasing business items and the
auditing regulations of high-risk items
7. , step by step, strengthen and promote the new requirements
of the CPA profession, professionals and skills
The second chapter: basic standards of China' s certified
accounting attestation business