- 作 者：中国注册会计师协会编译
- 出 版 社：北京：中国财政经济出版社
- 出版年份：2011
- ISBN：9787509527108
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China Code of Ethiscs for Certified Public Accountants 3
China Code of Ethics for Certified Public Accountants No.1——Fundamental Principles of Professional Ethics 3
Chapter 1 General Provisions 3
Chapter 2 Integrity 4
Chapter 3 Independence 4
Chapter 4 Objectivity 5
Chapter 5 Professional Competence and Due Care 5
Chapter 6 Confidentiality 6
Chapter 7 Professional Behavior 8
Chapter 8 Supplementary Provisions 8
China Code of Ethics for Certified Public Accountants No.2——Conceptual Framework 9
Chapter 1 General Provisions 9
Chapter 2 Threats to Compliance with the Fundamental Principles 10
Chapter 3 Safeguards to Respond to Threats 12
Chapter 4 Ethical Conflict Resolution 16
Chapter 5 Supplementary Provisions 17
China Code of Ethics for Certified Public Accountants No.3——Specific Requirements in Providing Professional Services 18
Chapter 1 General Provisions 18
Chapter 2 Professional Appointment 19
Chapter 3 Conflicts of Interest 23
Chapter 4 Second Opinions 25
Chapter 5 Fees 26
Chapter 6 Marketing Professional Services 28
Chapter 7 Girls and Hospitality 29
Chapter 8 Custody of Client Assets 30
Chapter 9 Requirements for Objectivity 31
Chapter 10 Supplementary Provisions 32
China Code of Ethics for Certified Public Accountants No.4——Independence Requirements for Audit and Review Engagements 33
Chapter 1 General Provisions 33
Chapter 2 Basic Requirements 34
Chapter 3 Financial Interests 45
Chapter 4 Loans and Guarantees 52
Chapter 5 Business Relationships 54
Chapter 6 Family and Personal Relationships 56
Chapter 7 Employment with an Audit Client 59
Chapter 8 Temporary Staff Assignments 63
Chapter 9 The Member of the Audit Team Recently that Served as a Director,Officer or Specific Employee of the Audit Client 63
Chapter 10 Acting as a Director or Officer of the Audit Client 64
Chapter 11 Long Association with an Audit Client 65
Chapter 12 Provision of Non-assurance Services to Audit Clients 68
Chapter 13 Fees 93
Chapter 14 Compensation and Evaluation Policies 97
Chapter 15 Gifts and Hospitality 98
Chapter 16 Actual or Threatened Litigation 99
Chapter 17 Reports that Include a Restriction on Use and Distribution 100
Chapter 18 Supplementary Provisions 104
China Code of Ethics for Certified Public Accountants No.5——Independence Requirements for Other Assurance Engagements 105
Chapter 1 General Provisions 105
Chapter 2 Basic Requirements 106
Chapter 3 Financial Interests 115
Chapter 4 Loans and Guarantees 119
Chapter 5 Business Relationships 121
Chapter 6 Family and Personal Relationships 122
Chapter 7 Employment with Assurance Clients 126
Chapter 8 The Member of the Assurance Team that Recently Served as a Director,Officer or Specific Employee of the Assurance Client 128
Chapter 9 Acting as a Director or Officer of the Assurance Client 129
Chapter 10 Long Association with Assurance Clients 129
Chapter 11 Provision of Non-assurance Services to Assurance Clients 130
Chapter 12 Fees 133
Chapter 13 Gifts and Hospitality 136
Chapter 14 Actual or Threatened Litigation 137
Chapter 15 Supplementary Provisions 137
Definitions in China Code of Ethics for Certified Public Accountants 138
China Code of Ethics for Non-Practising CICPA Members 145
China Code of Ethics for Non-Practising CICPA Members 145
Chapter 1 General Provisions 145
Chapter 2 Fundamental Principles of Professional Ethics 146
Chapter 3 Conceptual Framework 149
Chapter 4 Potential Conflicts 153
Chapter 5 Preparation and Reporting of Information 154
Chapter 6 Acting with Sufficient Expertise 156
Chapter 7 Financial Interests 157
Chapter 8 Inducements 159
Chapter 9 Supplementary Provisions 160
Definitions in China Code of Ethics for Non-practising CICPA Members 161
Postscript 163