2006
2006
年2 月15 日中国财政部正式发布了48 项CPA 执业准则,这标志着适应我国市场经济发展要求,与国际准则全面、实质趋同的CPA 审计等执业准则体系正式建立。
The Chinese Ministry of Finance in February 15 in year announced 48 CPAs 执 industry standard formally, this scribe to adapt to the our country the market economy development requests, with international standard completely, the substance CPA tending together audits to wait the 执 industry standard system to establish formally.
中国CPA 审计实务将由传统风险导向审计向现代风险导向审计转变。
The Chinese CPA audits the actual situation will be led to by traditional risk the audit leadses to to modern risk audit change.
新准则为建立并力推现代风险导向审计相应出台了一组识别、评估和应对重大错报风险的审计准则(以下简称审计风险准则)。
The new standard is to establishes and the dint push the modern risk leads to the audit cowgirl outed the set an audit for identify, takes the gauge of with replying important mistake report risk standard.( below brief name audit risk standard)
中国CPA 审计实务由传统风险导向审计向现代风险导向审计转变。
The Chinese CPA audits the actual situation be led to by traditional risk the audit leadses to to modern risk audit change.
本文将通过对新审计准则下新风险导向型审计模式的研究,揭示现代风险导向型审计模式在审计工作实务操作中的重重困难,进而阐述新审计准则在审计工作实施中的对策。
This text will pass the type to lead to the research to next new risk in standard in new audit audits the mode, announcing to public the modern risk leads to the type audit the mode in audit in operation and layer after layer difficulty in actual situation in work, then expatiate new audit standard at audit work put into practice of counterplan.
February 15, 2006 China's Ministry of Finance released a 48 CPA practice guidelines, indicating that the economic development of China's market demand, and a comprehensive international norms, the real convergence of the CPA auditing practice guidelines for the establishment of a formal system. China CPA auditing practices will be the traditional risk-oriented audit to the modern risk-oriented audit changes. New guidelines for the establishment of a modern and risk-oriented audit to corresponding promulgated a set of identification, risk assessment and response Zhongdacuobao auditing standards (hereinafter referred to the audit risk criteria). China CPA auditing practices from traditional to modern risk-oriented audit risk-oriented audit changes. This paper will adopt the new auditing standards under the new risk-oriented model of the audit revealed modern risk-oriented mode in the audit work of auditing practices in the operation of the various difficulties, then described the new auditing standards in the auditing work in the implementation of countermeasures.
不知道可以不可以?
on February 15, 2006 the Chinese Ministry of Finance had issued officially 48 item of CPA disciple criterion, this symbolizes adapts our country market economy development request, is comprehensive with the international standards, the essence hastens with disciple criterion system official establishments and so on CPA audit. Chinese CPA audit practice by tradition risk-oriented audit to modern risk-oriented audit transformation. The new criterion to establish and thrustes the modern risk-oriented audit to release a group to distinguish, to appraise and deals with the heavy blunder newspaper risk the audit criteria (to hereafter refer to as audit risk criterion) correspondingly. Chinese CPA audit practice by tradition risk-oriented audit to modern risk-oriented audit transformation. This article through to new audit criteria under new risk guidance audit pattern research, revelation modern risk guidance audit pattern in audit work practice operation one difficulty on top of another, then elaborates the new audit criteria in the audit work implementation countermeasure.
Abstract:
The Ministry of Finance had officially promulgated 48 CPA professional standards on 15th February 2006. This marks the official establishment of the professional standard system for CPA audits which is adaptive to the development requirement of our country’s market economy and convergent with the international standards in terms of scope and substance as well. The actual practice of CPA audits in China shall be transformed from traditional risk guided audits to modern risk guided audits. In order to establish and promote the modern risk guided audits, the new standards have come up with a set of relative audit standards to identify, evaluate and cope with the risk of major false statements (hereinafter called Audit Risk Standards).
By performing research on the modern risk guided audits mode of the new audit standards, this paper reveals the many difficulties encountered in the practical operations of auditing under this mode and describes some measures to be taken in the auditing work under the new audit standards.
楼上的太天真了,以为分开段就完美了?
楼主请看俺的!专门翻译论文,来者不拒!
China Ministry of Finance release 48 CPA operation criterion formally on February 15, 2006, this indicates that we will meet the developing needs of market economy of our country, overall with the international criterion, such operation criterion systems as CPA with convergent essence is audited are set up formally. China CPA audits the practice and leads and audits and leads and audits changing to the modern risk from the traditional risk. The new criterion, in order to set up and try hard to recommend the modern risk to lead and audit and issue a group to discern correspondingly, assess and tackle the great audit criterion (hereafter referred to as and audit the risk criterion) of misrepresenting deliberately the risk. China CPA audits the practice and leads and audits and leads and audits changing to the modern risk from the traditional risk. This text, through to auditing the leading type research of auditing the mode of the new risk under the criterion newly, announce the leading type of modern risk audits the numerous difficulties in the practice operation of the audit work of mode, and then explain that audits the countermeasure in the audit work is implemented of the criterion newly.