中国注册会计师职业道德守则

中国注册会计师职业道德守则

中国注册会计师协会, 编译

出版社:中国财政经济出版社

年代:2011

定价:25.0

书籍简介:

本书系《中国注册会计师职业道德守则》的英文译本,包括职业道德守则和非执业会员职业道德守则两部分内容及相应的术语表。

书籍目录:

chinacodeofethiscsforcertifiedpublicaccountants

chinacodeofethicsforcertifiedpublicaccountantsno.1--fundamentalprinciplesofprofessionalethics

chapter1generalprovisions

chapter2integrity

chapter3independence

chapter4objectivity

chapter5professionalcompetenceandduecare

chapter6confidentiality

chapter7professionalbehavior

chapter8supplementaryprovisions

chinacodeofethicsforcertifiedpublicaccountantsno.2--conceptualframework

chapter1generalprovisions

chapter2threatstocompliancewiththefundamentalprinciples

chapter3safeguardstorespondtothreats

chapter4ethicalconflictresolution

chapter5supplementaryprovisions

chinacodeofethicsforcertifiedpublicaccountantsno.3--specificrequirementsinprovidingprofessionalservices

chapter1generalprovisions

chapter2professionalappointment

chapter3conflictsofinterest

chapter4secondopinions

chapter5fees

chapter6marketingprofessionalservices

chapter7giftsandhospitality

chapter8custodyofclientassets

chapter9requirementsforobjectivity

chapter10supplementaryprovisions

chinacodeofethicsforcertifiedpublicaccountantsno.4--independencerequirementsforauditandreviewengagements

chapter1generalprovisions

chapter2basicrequirements

chapter3financialinterests

chapter4loansandguarantees

chapter5businessrelationships

chapter6familyandpersonalrelationships

chapter7employmentwithanauditclient

chapter8temporarystaffassignments

chapter9thememberoftheauditteamrecentlythatservedasadirector,officerorspecificemployeeoftheauditclient

chapter10actingasadirectororofficeroftheauditclient

chapter11longassociationwithanauditclient

chapter12provisionofnon-assuranceservicestoauditclients

chapter13fees

chapter14compensationandevaluationpolicies

chapter15giftsandhospitality

chapter16actualorthreatenedlitigation

chapter17reportsthatincludearestrictiononuseanddistribution

chapter18supplementaryprovisions

chinacodeofethicsforcertifiedpublicaccountantsno.5--independencerequirementsforotherassuranceengagements

chapter1generalprovisions

chapter2basicrequirements

chapter3financialinterests

chapter4loansandguarantees

chapter5businessrelationships

chapter6familyandpersonalrelationships

chapter7employmentwithassuranceclients

chapter8thememberoftheassuranceteamthatrecently

servedasadirector,officerorspecificemployeeoftheassuranceclient

chapter9actingasadirectororofficeroftheassuranceclient

chapter10longassociationwithassuranceclients

chapter11provisionofnon-assuranceservicestoassuranceclient

chapter12fees

chapter13giftsandhospitality

chapter14actualorthreatenedlitigation

chapter15supplementaryprovisions

definitionsinchinacodeofethicsforcertifiedpublicaccountants

chinacodeofethicsfornon-practisingcicpamembers

chinacodeofethicsfornon-practisingcicpamembers

chapter1generalprovisions

chapter2fundamentalprinciplesofprofessionalethics

chapter3conceptualframework

chapter4potentialconflicts

chapter5preparationandreportingofinformation

chapter6actingwithsufficientexpertise

chapter7financialinterests

chapter8inducements

chapter9supplementaryprovisions

definitionsinchinacodeofethicsfornon-practisingcicpamembers

postscript

内容摘要:

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.

书籍规格:

书籍详细信息
书名中国注册会计师职业道德守则站内查询相似图书
9787509527108
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出版地北京出版单位中国财政经济出版社
版次1版印次1
定价(元)25.0语种英文
尺寸25 × 18装帧平装
页数 133 印数 3000

书籍信息归属:

中国注册会计师职业道德守则是中国财政经济出版社于2011.1出版的中图分类号为 F233 的主题关于 会计师-职业道德-中国-英文 的书籍。