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中国注册会计师职业道德守则 2011【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】
- 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 Accountants3
China Code of Ethics for Certified Public Accountants No.1——Fundamental Principles of Professional Ethics3
Chapter 1 General Provisions3
Chapter 2 Integrity4
Chapter 3 Independence4
Chapter 4 Objectivity5
Chapter 5 Professional Competence and Due Care5
Chapter 6 Confidentiality6
Chapter 7 Professional Behavior8
Chapter 8 Supplementary Provisions8
China Code of Ethics for Certified Public Accountants No.2——Conceptual Framework9
Chapter 1 General Provisions9
Chapter 2 Threats to Compliance with the Fundamental Principles10
Chapter 3 Safeguards to Respond to Threats12
Chapter 4 Ethical Conflict Resolution16
Chapter 5 Supplementary Provisions17
China Code of Ethics for Certified Public Accountants No.3——Specific Requirements in Providing Professional Services18
Chapter 1 General Provisions18
Chapter 2 Professional Appointment19
Chapter 3 Conflicts of Interest23
Chapter 4 Second Opinions25
Chapter 5 Fees26
Chapter 6 Marketing Professional Services28
Chapter 7 Girls and Hospitality29
Chapter 8 Custody of Client Assets30
Chapter 9 Requirements for Objectivity31
Chapter 10 Supplementary Provisions32
China Code of Ethics for Certified Public Accountants No.4——Independence Requirements for Audit and Review Engagements33
Chapter 1 General Provisions33
Chapter 2 Basic Requirements34
Chapter 3 Financial Interests45
Chapter 4 Loans and Guarantees52
Chapter 5 Business Relationships54
Chapter 6 Family and Personal Relationships56
Chapter 7 Employment with an Audit Client59
Chapter 8 Temporary Staff Assignments63
Chapter 9 The Member of the Audit Team Recently that Served as a Director,Officer or Specific Employee of the Audit Client63
Chapter 10 Acting as a Director or Officer of the Audit Client64
Chapter 11 Long Association with an Audit Client65
Chapter 12 Provision of Non-assurance Services to Audit Clients68
Chapter 13 Fees93
Chapter 14 Compensation and Evaluation Policies97
Chapter 15 Gifts and Hospitality98
Chapter 16 Actual or Threatened Litigation99
Chapter 17 Reports that Include a Restriction on Use and Distribution100
Chapter 18 Supplementary Provisions104
China Code of Ethics for Certified Public Accountants No.5——Independence Requirements for Other Assurance Engagements105
Chapter 1 General Provisions105
Chapter 2 Basic Requirements106
Chapter 3 Financial Interests115
Chapter 4 Loans and Guarantees119
Chapter 5 Business Relationships121
Chapter 6 Family and Personal Relationships122
Chapter 7 Employment with Assurance Clients126
Chapter 8 The Member of the Assurance Team that Recently Served as a Director,Officer or Specific Employee of the Assurance Client128
Chapter 9 Acting as a Director or Officer of the Assurance Client129
Chapter 10 Long Association with Assurance Clients129
Chapter 11 Provision of Non-assurance Services to Assurance Clients130
Chapter 12 Fees133
Chapter 13 Gifts and Hospitality136
Chapter 14 Actual or Threatened Litigation137
Chapter 15 Supplementary Provisions137
Definitions in China Code of Ethics for Certified Public Accountants138
China Code of Ethics for Non-Practising CICPA Members145
China Code of Ethics for Non-Practising CICPA Members145
Chapter 1 General Provisions145
Chapter 2 Fundamental Principles of Professional Ethics146
Chapter 3 Conceptual Framework149
Chapter 4 Potential Conflicts153
Chapter 5 Preparation and Reporting of Information154
Chapter 6 Acting with Sufficient Expertise156
Chapter 7 Financial Interests157
Chapter 8 Inducements159
Chapter 9 Supplementary Provisions160
Definitions in China Code of Ethics for Non-practising CICPA Members161
Postscript163
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