中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則2010（英文版）

China Standard on Auditing 1101 Overall Objectives of the Auditor and the Fundamental Requirements of an Audit
China Standard on Auditing 1111 Agreeing the Terms of Audit Engagements
China Standard on Auditing 1121 Quality Control for an Audit of Financial Statements
China Standard on Auditing 1131 Audit Documentation
China Standard on Auditing 1141 The Auditor's Responsibilities in Relation to Fraud in an Audit of Financial Statements
China Standard on Auditing 1142 Consideration of Laws and Regulations in an Audit of Financial Statements
China Standard on Auditing 1151 Communication with Those Charged with Governance　
China Standard on Auditing 1152 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
China Standard on Auditing 1153 Communication between Predecessor Auditor and Successor Auditor
China Standard on Auditing 1201 Planning an Audit of Financial Statements
China Standard on Auditing 1211 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
China Standard on Auditing 1221 Materiality in Planning and Performing an Audit
China Standard 0n Auditing 1231 The Responses to Assessed Risks of Material Misstatements
China Standard on Auditing 1241 Audit Considerations Relating to an Entity Using Service Organizations
China Standard on Auditing 1251 Evaluation of Misstatements Identified During the Audit
China Standard on Auditing 1301 Audit Evidence
China Standard on Auditing 1311 Audit Evidence-Specifie Considerations for Inventory. Litigation and Claims Segment Information
China Standard on Auditing 1312 Confirmations
China Standard on Auditing 1313 Analytical Procedures
China Standard on Auditing 1314 Audit Sampling
China Standard on Auditing 1321 Auditing Accounting Estimates，Including Fair Value Accounting Estimates．a(chǎn)nd Related Disclosures
China Standard on Auditing 1323 Related Parties
China Standard on Auditing 1324 Going Concern
China Standard on Auditing 1331 Initial Audit Engagements--Opening Balances
China Standard on Auditing 1332 Subsequent Events
China Standard on Auditing 1341 Written Representations
China Standard on Auditing 1401 Special Considerations--Audits of Group Financial Statements
China Standard on Auditing 141 1 Using the Work of Internal Auditors
China Standard on Auditing 1421 Using the Work of an Expert
China Standard on Auditing 1501 Forming an Opinion and Reporting on Financial Statements
China Standard on Auditing 1502 Modifications to the Opinion in the Auditor's Report'
China Standard on Auditing 1503 Emphasis of Matter Paragraphs and Other Matter
Paragraphs in the Auditor's Report
China Standard on Auditing 1511 Comparative Information-Corresponding Figures and Comparative Financial Statements
China Standard on Auditing 1521 The Auditor's Responsibilities in Relation to Other Information in Documents Containing Audited Financial Statements
China Standard on Auditing 1601 Special Considerations--Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
China Standard on Auditing 1603 Special Considerations--Audits of Single Financial Statements and Specific Elements of a Financial Statement
China Standard on Auditing 1604 Engagements to Report on Summary Financial Statements
China Standards on Quality Control 5101 Quality Control for Finns that Perform Audits and Reviews of Financial Statements，and Other Assurance and Related Services Engagements
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