新修订审计准则的背景、工作安排及具体内容介绍

发布时间：2018-06-24 11:47

本文选题：国际审计准则 + 中国注册会计师　；参考：《中国注册会计师》2010年11期

【摘要】：2006年2月15日,财政部发布了中国审计准则,实现了与当时国际审计准则的实质性趋同。审计准则自发布以来,实施已有3年的时间,总体运行情况良好。最近几年,审计环境发生了重大变化,国际审计准则作出了重大修订,我国审计实务中也面临一些新的需要解决的问题。为此,经财政部领导批准,中注协于2009年初启动了审计准则修订项目,以进一步完善审计准则,实现与国际审计准则的持续趋同。目前,修订工作已基本完成,全面修订完善的审计准则即将颁布,为配合学习、宣传、贯彻,本刊特别组织编辑了相关专题文章。上期编发了陈毓圭秘书长的《修订完善审计准则保持持续全面国际趋同》一文,全面介绍了此次修订的必要性、修订工作原则以及新体系的主要特点。本期约请中注协专业标准与技术指导部进一步介绍此次修订工作的国际背景、总体修订情况及具体准则的修改变化。
[Abstract]:On February 15, 2006, the Ministry of Finance issued the Chinese auditing Standards, which realized the substantive convergence with the International auditing Standards at that time. Since the issuance of audit standards, it has been 3 years since the implementation, the overall operation is good. In recent years, great changes have taken place in the audit environment, the international auditing standards have been greatly revised, and some new problems need to be solved in the audit practice of our country. Therefore, with the approval of the Ministry of Finance, the CAPA launched the Audit Standards revision Project in early 2009 to further improve the auditing standards and realize the continuous convergence with the international auditing standards. At present, the revised work has been basically completed, the comprehensive revision of the audit standards will be promulgated, in order to cooperate with the study, publicity, implementation, this special organization edited the relevant feature articles. The article "revising and perfecting auditing Standards to maintain continuous International Convergence" was compiled and issued by Secretary General Chen Yugui last issue. The necessity of the revision, the principle of revision and the main features of the new system are introduced in an all-round way. In this issue, we invite the professional standards and technical guidance department to further introduce the international background of the revision, the overall revision and the changes in the specific guidelines.
【分类号】：F239.21

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