这本《中国注册会计师执业准则应用指南(2010)(英文版)》由中国注册会计师协会编著，主要内容是：This book is the English edition of these newly revised 38 Application Materials. The publication of this book is intended to strengthen communication with international and regional professional accounting organizations, and accounting organizations in other jurisdictions, promote knowledge sharing and international cooperation on auditing, and actively promote bilateral or multilateral recognition of equivalence of auditing standards on the basis of international convergence.

Application Materials of China Standards on Auditing

Application Material of China Standard on Auditing 1101 Overall Objectives of the

  Auditor and the Fundamental Requirements of an Audit

Application Material of China Standard on Auditing 1111 Agreeing the Terms of

  Audit Engagements

Application Material of China Standard on Auditing 1121 Quality Control for an

  Audit of Financial Statements

Application Material of China Standard on Auditing 1131 Audit Documentation

Application Material of China Standard on Auditing 1141 The Auditor's

  Responsibilities in Relation to Fraud in an Audit of Financial Statements

Application Material of China Standard on Auditing 1142 Consideration on Laws and

  Regulations in an Audit of Financial Statements

Application Material of China Standard on Auditing 1151 Communication with

 Those Charged with Governance

Application Material of China Standard on Auditing 1152 Communicating

  Deficiencies in Internal Control to Those Charged with Governance and

  Management

Application Material of China Standard on Auditing 1153 Communieation between the

  Predecessor Auditor and Successor Auditor

Application Material of China Standard on Auditing 1201 Planning an Audit of

  Financial Statements

Application Material of China Standard on Auditing 1211 Identifying and

  Assessing the Risks of Material Misstatement through Understanding the Entity and

  Its Environment

Application Material of China Standard on Auditing 1221 Materiality in Planning and

  Performing an Audit

Application Material of China Standard on Auditing 1231 The Responses to Assessed

  Risks of Material Misstatements

Application Material of China Standard on Auditing 1241 Audit Considerations

  Relating to an Entity Using Service Organizations

Application Material of China Standard on Auditing 1251 Evaluation of Misstatements

  Identified During the Audit

Application Material of China Standard on Auditing 1301 Audit Evidence

Application Material of China Standard on Auditing 1311 Audit Evidence—Specific

  Considerations for Inventory, Litigation and Claims, Segment Information

Application Material of China Standard on Auditing 1312 Confirmations

Application Material of China Standard on Auditing 1313 Analytical Procedures

Application Material of China Standard on Auditing 1314 Audit Sampling

Application Material of China Standard on Auditing 1321 Auditing

  Accounting Estimates, Including Fair Value Accounting Estimates,

  and Related Disclosures

Application Material of China Standard on Auditing 1323 Related Parties

Application Material of China Standard on Auditing 1324 Going Concern

Application Material of China Standard on Auditing 1331 Initial Audit Engagements—

  Opening Balances

Application Material of China Standard on Auditing 1332 Subsequent Events

Application Material of China Standard on Auditing 1341 Written Representations

Application Material of China Standard on Auditing 1401 Special Considerations—

  Audits of Group Financial Statements

Application Material of China Standard on Auditing 1411 Using the Work of Internal

  Auditors

Application Material of China Standard on Auditing 1421 Using the Work of an

  Expert

Application Material of China Standard on Auditing 1501 Forming an Opinion and

  Reporting on Financial Statements

Application Material of China Standard on Auditing 1502 Modifications to the

  Opinion in the Auditor's Report

Application Material of China Standard on Auditing 1503 Emphasis of Matter

  Paragraphs and Other Matter Paragraphs in the Auditor's Report

Application Material of China Standard on Auditing 1511 Comparative Information—

  Corresponding Figures and Comparative Financial Statements

Application Material of China Standard on Auditing 1521 The Auditor's

  Responsibilities in Relation to Other Information in Documents Containing Audited

  Financial Statements

Application Material of China Standard on Auditing 1601 Special Considerations—

  Audits of Financial Statements Prepared in Accordance with Special

  Purpose Frameworks

Application Material of China Standard on Auditing 1603 Special

 Considerations—Audits of Single Financial Statements and Specific

 Elements of a Financial Statement

Application Material of China Standard on Auditing 1604 Engagements to Report on

 Summary Financial Statements

Application Materials of China Standards on Quality Control

Application Material of China Standard on Quality Control 5101 Quality Control for

 Firms that Perform Audits and Reviews of Financial Statements, and Other

 Assurance and Related Services Engagements

Postscript