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中国注册会计师职业道德守则 2011pdf电子书版本下载

中国注册会计师职业道德守则  2011
  • 中国注册会计师协会编译 著
  • 出版社: 北京:中国财政经济出版社
  • ISBN:9787509527108
  • 出版时间:2011
  • 标注页数:164页
  • 文件大小:5MB
  • 文件页数:174页
  • 主题词:会计师-职业道德-中国-英文

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图书目录

China Code of Ethiscs for Certified Public Accountants 3

China Code of Ethics for Certified Public Accountants No.1——Fundamental Principles of Professional Ethics 3

Chapter 1 General Provisions 3

Chapter 2 Integrity 4

Chapter 3 Independence 4

Chapter 4 Objectivity 5

Chapter 5 Professional Competence and Due Care 5

Chapter 6 Confidentiality 6

Chapter 7 Professional Behavior 8

Chapter 8 Supplementary Provisions 8

China Code of Ethics for Certified Public Accountants No.2——Conceptual Framework 9

Chapter 1 General Provisions 9

Chapter 2 Threats to Compliance with the Fundamental Principles 10

Chapter 3 Safeguards to Respond to Threats 12

Chapter 4 Ethical Conflict Resolution 16

Chapter 5 Supplementary Provisions 17

China Code of Ethics for Certified Public Accountants No.3——Specific Requirements in Providing Professional Services 18

Chapter 1 General Provisions 18

Chapter 2 Professional Appointment 19

Chapter 3 Conflicts of Interest 23

Chapter 4 Second Opinions 25

Chapter 5 Fees 26

Chapter 6 Marketing Professional Services 28

Chapter 7 Girls and Hospitality 29

Chapter 8 Custody of Client Assets 30

Chapter 9 Requirements for Objectivity 31

Chapter 10 Supplementary Provisions 32

China Code of Ethics for Certified Public Accountants No.4——Independence Requirements for Audit and Review Engagements 33

Chapter 1 General Provisions 33

Chapter 2 Basic Requirements 34

Chapter 3 Financial Interests 45

Chapter 4 Loans and Guarantees 52

Chapter 5 Business Relationships 54

Chapter 6 Family and Personal Relationships 56

Chapter 7 Employment with an Audit Client 59

Chapter 8 Temporary Staff Assignments 63

Chapter 9 The Member of the Audit Team Recently that Served as a Director,Officer or Specific Employee of the Audit Client 63

Chapter 10 Acting as a Director or Officer of the Audit Client 64

Chapter 11 Long Association with an Audit Client 65

Chapter 12 Provision of Non-assurance Services to Audit Clients 68

Chapter 13 Fees 93

Chapter 14 Compensation and Evaluation Policies 97

Chapter 15 Gifts and Hospitality 98

Chapter 16 Actual or Threatened Litigation 99

Chapter 17 Reports that Include a Restriction on Use and Distribution 100

Chapter 18 Supplementary Provisions 104

China Code of Ethics for Certified Public Accountants No.5——Independence Requirements for Other Assurance Engagements 105

Chapter 1 General Provisions 105

Chapter 2 Basic Requirements 106

Chapter 3 Financial Interests 115

Chapter 4 Loans and Guarantees 119

Chapter 5 Business Relationships 121

Chapter 6 Family and Personal Relationships 122

Chapter 7 Employment with Assurance Clients 126

Chapter 8 The Member of the Assurance Team that Recently Served as a Director,Officer or Specific Employee of the Assurance Client 128

Chapter 9 Acting as a Director or Officer of the Assurance Client 129

Chapter 10 Long Association with Assurance Clients 129

Chapter 11 Provision of Non-assurance Services to Assurance Clients 130

Chapter 12 Fees 133

Chapter 13 Gifts and Hospitality 136

Chapter 14 Actual or Threatened Litigation 137

Chapter 15 Supplementary Provisions 137

Definitions in China Code of Ethics for Certified Public Accountants 138

China Code of Ethics for Non-Practising CICPA Members 145

China Code of Ethics for Non-Practising CICPA Members 145

Chapter 1 General Provisions 145

Chapter 2 Fundamental Principles of Professional Ethics 146

Chapter 3 Conceptual Framework 149

Chapter 4 Potential Conflicts 153

Chapter 5 Preparation and Reporting of Information 154

Chapter 6 Acting with Sufficient Expertise 156

Chapter 7 Financial Interests 157

Chapter 8 Inducements 159

Chapter 9 Supplementary Provisions 160

Definitions in China Code of Ethics for Non-practising CICPA Members 161

Postscript 163

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