| 书名 | 中国注册会计师职业道德守则(2011) |
| 分类 | 人文社科-法律-法律法规 |
| 作者 | 中国注册会计师协会 |
| 出版社 | 中国财政经济出版社 |
| 下载 | 抱歉，不提供下载，请购买正版图书。 |
| 简介 | 编辑推荐 由中国注册会计师协会主编的《中国注册会计师职业道德守则》分为《中国注册会计师职业道德守则》和《中国注册会计师协会非执业会员职业道德守则》两大部分。其中，《中国注册会计师职业道德守则》具体包括《中国注册会计师职业道德守则第1号——职业道德基本原则》、《中国注册会计师职业道德守则第2号——职业道德概念框架》、《中国注册会计师职业道德守则第3号——提供专业服务的具体要求》、《中国注册会计师职业道德守则第4号——审计和审阅业务对独立性的要求》和《中国注册会计师职业道德守则第5号——其他鉴证业务对独立性的要求》。 目录 China Code of Ethiscs for Certified Public Accountants China Code of Ethics for Certified Public Accountants No．1——Fundamental Principles of Professional Ethics Chapter 1 GeneraJ Provisions Chapter 2 Integnty Chapter 3 Independence Chapter 4 Objectivity Chapter 5 Professional Competence and Due Care Chapter 6 Confidentiality Chapter 7 Professional Behavior Chapter 8 Supplementary Provisions China Code of Ethics for Certified Public Accountants No．2——Conceptual Framework Chapter 1 General Provisions Chapter 2 Threats to Compliance with the Fundamental Principles Chapter 3 Safeguards to Respond to Threats Chapter 4 Ethical Conflict Resolution Chapter 5 Supplementary Provisions China Code of Ethics for Certified Public Accountants No．3——Specific Requirements in Providing Professional Services Chapter 1 General Provisions Chapter 2 Professional Appointment Chapter 3 Conflicts of Interest Chapter 4 Second Opinions Chapter 5 Fees Chapter 6 Marketing Professional Services Chapter 7 Gifts and Hospitality Chapter 8 Custody of Client Assets Chapter 9 Requirements for Objectivity Chapter 10 Supplementary Provisions China Code of Ethics for Certified Public Accountants No．4——Independence Requirements for Audit and Review Engagements Chapter 1 Genera]Provisions Chapter 2 Basic Requirements Chapter 3 Financial Interests Chapter 4 Loans and Guarantees Chapter 5 Business Relationships Chapter 6 Family and Personal Relationships Chapter 7 Employment with an Audit Client Chapter 8 Temporary Staff Assignments Chapter 9 The Member of the Audit Team Recently that Served as a Director，Officer or Specific Employee of the Audit Client Chapter 10 Acting as a Director or Officer of the Audit Client Chapter 11 Long Association with an Audit Client Chapter 12 Provision of Non—assurance Services to Audit Clients Chapter 13 Fees Chapter 14 Compensation and Evaluation Policies Chapter 15 Girls and Hospitality Chapter 16 Actual or Threatened Litigation Chapter 17 Reports that Include a Restriction on Use and Distribution Chapter 18 Supplementary Provisions China Code of Ethics for Certified Public Accountants No．5——Independence Requirements for Other Assurance Engagements Chapter 1 General Provisions Chapter 2 Basic Requirements Chapter 3 Financial Interests Chapter 4 Loans and Guarantees Chapter 5 Business Relationships Chapter 6 Family and Personal Relationships Chapter 7 Employment with Assurance Clients Chapter 8 The Member of the Assurance Team that Recently Served as a Director，Officer or Specific Employee of the Assurance Client Chapter 9 Acting as a Director or Officer of the Assurance Client Chapter 10 Long Association with Assurance Clients Chapter 11 Provision of Non—assurance Services to Assurance Clients Chapter 12 Fees Chapter 13 Gifts and Hospitality Chapter 14 Actual or Threatened Litigation Chapter 15 Supplementary Provisions Definitions in China Code of Ethics for Cerlified Public Accountants China Code of Ethics for Non-Practising CICPA Members China Code of Ethics for Non-Practising CICPA Members Chapter 1 GeneraJ Provisions Chapter 2 Fundamental Principles of Professional Ethics Chapter 3 Conceptual Framework Chapter 4 Potential Conflicts Chapter 5 Preparation and Reposing of Information Chapter 6 Acting with Sufficient Expertise Chapter 7 Financial Interests Chapter 8 Inducements Chapter 9 Supplementary Provisions Definitions in China Code of Ethics for Non．practising CICPA Members Postscript |
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