SAS Statement of Auditing Standard

<Abstrcat> When stipulating China s independent auditing principles we borrowed from the international principles.

我国独立审计准则在制订时大量借鉴了国际审计准则,二者在具体的准则条文规定方面基本相同,但在审计实务方面却存在审计出发点不同、证券市场监管环境不同以及注册会计师执业素质差异较大等。

The current problem with China CPA trade is the quality of its personnel with high professional ability but low moral character,which makes rule-based auditing standard unsuitable to CPA trade.

中国注册会计师行业整体业务素质较高而职业道德水平令人堪忧,因此,规则导向的审计准则越来越不适应注册会计师行业的发展,中国选择原则导向审计准则的时机已经成熟。

since our countrys independent auditing standards have been continuously formulated and published,it safeguards auditing to develop healthly and at the sametime a few problems appear before us.

我国独立审计准则陆续制定并颁布实施 ,有力地维护了审计行业的健康发展 ,但也存在一定问题。

Based on the feedback and assessment of the implementary status of AS2,PCAOB came out with a new auditing standard to substitute for the AS2 in December,2006.

奥克斯利法案》404条款的执行,美国采用了PCAOB(公众公司会计监督委员会)制定的第2号审计准则———《与财务报表审计相整合的财务报告内部控制审计》。

Performing audit standard mechanically may not be regarded as well performing audit standard.

超前的审计准则不能作为认定职业关注的标准 ,机械执行审计准则不能认定已尽了职业关

Current government audit standards actually have included some ideas of audit postulates.

现行国家审计准则其实已蕴含若干审计假设思想。

Viewing the Evolution of Risk-based Auditing——A case study on the history of US auditing standards

风险导向审计思想的历史演进——对美国审计准则发展史的案例研究

There are conflicts between the law and the accounting on the legal status of the independent auditing standards.

法学界和会计学界在独立审计准则法律地位上的意见分歧必然影响司法实践,也会影响到注册会计师行业的健康发展。

Economic analysis of auditing standards establishment and transit include expenses of transaction theory and institution-transit theory.

审计准则制定与变迁的经济学分析观点包括采用交易费用理论解释准则的制定、采用制度变迁理论解释准则的变迁。

To Define Audit Supposing,Auditting Criterion and Auditting Responsibility;

审计假设、审计准则与审计责任的界定

Research on Audit Risk of CPA in the New Auditing Standards;

我国新审计准则下CPA审计风险研究

Breakthrough and Innovation of Fraud Auditing in New Audit Criterion;

新审计准则中舞弊审计的突破与创新

Influence and Countermeasures of New Auditing Standards on Auditing Teaching

新审计准则对审计教学的影响及对策

The Comparison of Internal Auditing Standards between China and International;

中国内部审计准则与国际内部审计准则比较研究

Research on Fair Value Auditing Standards in China based on International Auditing Standards;

基于国际审计准则的我国公允价值审计准则研究

Games Analyses of the Variance of CPA Auditing Standards;

注册会计师审计准则变迁的博弈分析

China Auditing Standard Transforming from Rule-based to Principle-based;

论中国审计准则由规则导向到原则导向的转变

Evaluation and Control on Data Auditing Risk Under New Auditing Standards;

新审计准则下的数据式审计风险评估与控制

An Empirical Study of the Implementation of New Auditing Standards and Auditing Fees

新审计准则的实施与审计收费的实证研究

causes and effects of non-adherence to audit criteria

违背审计准则的原因及结果

New Auditing Standards Imrovement of Subsequent Events;

简评新审计准则关于期后事项的改进

Several Understandings of the Newly-revised Independent Auditing Standards;

对新修订的独立审计准则的几点理解

The Development and Reflection on the Belief of International Internal Audit Standards;

国际内部审计准则理念的发展及启示

A Comparison of Internal Control Criteria Between China and Japan;

中日内部控制审计准则的比较与思考

The China s Independent Auditing Standards: The Establishment, Implementation and Development;

中国独立审计准则:制定、实施与发展

The Impact of 2006 New Accounting & Audit Rule on Accounting Information Distortion;

新会计审计准则对遏制会计信息失真的作用

The Revelation of the Internal Control and Auditing Technology Through Computers by the International Auditing Standard

国际审计准则对计算机审计及内部控制技术的揭示