中国注册会计师执业准则

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．and 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

Postscript

《中国注册会计师执业准则2010（英文版）》主要内容包括：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等。