英文共同题名:China code of ethics for certified public accountants

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作   者:中国注册会计师协会[编译]

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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

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英文共同题名:China code of ethics for certified public accountants
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    东野圭吾 (作者), 李盈春 (译者)

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