
英文共同题名:China code of ethics for certified public accountants
副标题:无
作 者:中国注册会计师协会[编译]
分类号:
ISBN:9787509527108
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简介
《中国注册会计师职业道德守则(2011)(英文版)》内容简介:This book is the English version of "China Code of Ethics for Certified Public Accountants" and "China Code of Ethics for Non-Practising CICPA Members". The publication of this book is intended to strengthen commu-nication with international and regional professional accounting organiza-tions, and accounting organizations in other jurisdictions, promote knowl-edge sharing and international cooperation on ethics, and actively promote bilateral or multilateral recognition of equivalence of code of ethics on the basis of international convergence.
目录
china code of ethiscs for certified public accountants
china code of ethics for certified public accountants no. 1--fundamental principles of professional ethics
chapter 1 general provisions
chapter 2 integrity
chapter 3 independence
chapter 4 objectivity
chapter 5 professional competence and due care
chapter 6 confidentiality
chapter 7 professional behavior
chapter 8 supplementary provisions
china code of ethics for certified public accountants no. 2--conceptual framework
chapter 1 general provisions
chapter 2 threats to compliance with the fundamental principles
chapter 3 safeguards to respond to threats
chapter 4 ethical conflict resolution
chapter 5 supplementary provisions
china code of ethics for certified public accountants no. 3--specific requirements in providing professional services
chapter 1 general provisions
chapter 2 professional appointment
chapter 3 conflicts of interest
chapter 4 second opinions
chapter 5 fees
chapter 6 marketing professional services
chapter 7 gifts and hospitality
chapter 8 custody of client assets
chapter 9 requirements for objectivity
chapter 10 supplementary provisions
china code of ethics for certified public accountants no. 4--independence requirements for audit and review engagements
chapter 1 general provisions
chapter 2 basic requirements
chapter 3 financial interests
chapter 4 loans and guarantees
chapter 5 business relationships
chapter 6 family and personal relationships
chapter 7 employment with an audit client
chapter 8 temporary staff assignments
chapter 9 the member of the audit team recently that served as a director, officer or specific employee of the audit client
chapter 10 acting as a director or officer of the audit client
chapter 11 long association with an audit client
chapter 12 provision of non-assurance services to audit clients
chapter 13 fees
chapter 14 compensation and evaluation policies
chapter 15 gifts and hospitality
chapter 16 actual or threatened litigation
chapter 17 reports that include a restriction on use and distribution
chapter 18 supplementary provisions
china code of ethics for certified public accountants no.5--independence requirements for other assurance engagements
chapter 1 general provisions
chapter 2 basic requirements
chapter 3 financial interests
chapter 4 loans and guarantees
chapter 5 business relationships
chapter 6 family and personal relationships
chapter 7 employment with assurance clients
chapter 8 the member of the assurance team that recently
served as a director, officer or specific employee of the assurance client
chapter 9 acting as a director or officer of the assurance client
chapter 10 long association with assurance clients
chapter 11 provision of non-assurance services to assurance client
chapter 12 fees
chapter 13 gifts and hospitality
chapter 14 actual or threatened litigation
chapter 15 supplementary provisions
definitions in china code of ethics for certified public accountants
china code of ethics for non-practising cicpa members
china code of ethics for non-practising cicpa members
chapter 1 general provisions
chapter 2 fundamental principles of professional ethics
chapter 3 conceptual framework
chapter 4 potential conflicts
chapter 5 preparation and reporting of information
chapter 6 acting with sufficient expertise
chapter 7 financial interests
chapter 8 inducements
chapter 9 supplementary provisions
definitions in china code of ethics for non-practising cicpa members
postscript
china code of ethics for certified public accountants no. 1--fundamental principles of professional ethics
chapter 1 general provisions
chapter 2 integrity
chapter 3 independence
chapter 4 objectivity
chapter 5 professional competence and due care
chapter 6 confidentiality
chapter 7 professional behavior
chapter 8 supplementary provisions
china code of ethics for certified public accountants no. 2--conceptual framework
chapter 1 general provisions
chapter 2 threats to compliance with the fundamental principles
chapter 3 safeguards to respond to threats
chapter 4 ethical conflict resolution
chapter 5 supplementary provisions
china code of ethics for certified public accountants no. 3--specific requirements in providing professional services
chapter 1 general provisions
chapter 2 professional appointment
chapter 3 conflicts of interest
chapter 4 second opinions
chapter 5 fees
chapter 6 marketing professional services
chapter 7 gifts and hospitality
chapter 8 custody of client assets
chapter 9 requirements for objectivity
chapter 10 supplementary provisions
china code of ethics for certified public accountants no. 4--independence requirements for audit and review engagements
chapter 1 general provisions
chapter 2 basic requirements
chapter 3 financial interests
chapter 4 loans and guarantees
chapter 5 business relationships
chapter 6 family and personal relationships
chapter 7 employment with an audit client
chapter 8 temporary staff assignments
chapter 9 the member of the audit team recently that served as a director, officer or specific employee of the audit client
chapter 10 acting as a director or officer of the audit client
chapter 11 long association with an audit client
chapter 12 provision of non-assurance services to audit clients
chapter 13 fees
chapter 14 compensation and evaluation policies
chapter 15 gifts and hospitality
chapter 16 actual or threatened litigation
chapter 17 reports that include a restriction on use and distribution
chapter 18 supplementary provisions
china code of ethics for certified public accountants no.5--independence requirements for other assurance engagements
chapter 1 general provisions
chapter 2 basic requirements
chapter 3 financial interests
chapter 4 loans and guarantees
chapter 5 business relationships
chapter 6 family and personal relationships
chapter 7 employment with assurance clients
chapter 8 the member of the assurance team that recently
served as a director, officer or specific employee of the assurance client
chapter 9 acting as a director or officer of the assurance client
chapter 10 long association with assurance clients
chapter 11 provision of non-assurance services to assurance client
chapter 12 fees
chapter 13 gifts and hospitality
chapter 14 actual or threatened litigation
chapter 15 supplementary provisions
definitions in china code of ethics for certified public accountants
china code of ethics for non-practising cicpa members
china code of ethics for non-practising cicpa members
chapter 1 general provisions
chapter 2 fundamental principles of professional ethics
chapter 3 conceptual framework
chapter 4 potential conflicts
chapter 5 preparation and reporting of information
chapter 6 acting with sufficient expertise
chapter 7 financial interests
chapter 8 inducements
chapter 9 supplementary provisions
definitions in china code of ethics for non-practising cicpa members
postscript
英文共同题名:China code of ethics for certified public accountants
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