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独立审计准则在中国具有部门规章的效力,对注册会计师及社会公众具有普遍的约束力,而不仅仅是“行业协会制定的内部自律性规则”。独立审计准则对注册会计师执业活动的约束应包括两个方面:履行必要的审计程序和保持适当的职业谨慎。
Independent auditing standards in China have the effect of departmental rules, CPA and the general public has a binding, not just “industry self-regulation rules.” Independent auditing standards for CPA practice activities should include two aspects: to perform the necessary audit procedures and maintain proper professional cautious.