BEIJING, Dec. 23 (Xinhua) -- China and Switzerland have achieved mutual recognition of the equivalence of auditing standards and audit oversight system, the Chinese finance ministry said Friday. The Swiss auditing standards and the International Standard on Auditing recognized by Switzerland are equival...
国际审计准则 | Deloitte China中国中文
In this paper, we investigate the impact of the implementation of a set of new auditing standards in 1996 on the information environment in the emerging markets in China. Because the implementation of such standards can increase the quality and/or quantity of accounting disclosures, it can be co...
The "gross violations" referred to in the auditing standards refers to the acts violated by laws and regulations by the audited units and related personnel, which involve relatively large amounts of money, causing major economic losses in the country or causing significant adverse effects on the s...
Y. (2002). The development of auditing standards and the certified public accounting profession in China. Mana- gerial Auditing Journal, 17(7), 383-389.Cooper, B. J., Chow, L., & Wei, T. Y. (2002). The development of auditing standards and the certified public accounting profession ...
measurement system will be used to construct standards for energy consumption quotas; energy efficiency standards for products; and testing, certification, evaluation, and auditing in energy intensive activities. New standards are also ...
trade and financial cooperation between China and Switzerland, the Ministry of Finance of China and the Swiss Federal Audit Office have recently realized the mutual equivalence of auditing standards and auditing supervision, China's Ministry of Finance said in an announcement on its website on Friday...
Another issue facing foreign investors is the challenge of complying with local regulations and standards.China has its own set of accounting and auditing standardsthat differ from those used in other countries. Additionally, the country has a complex tax system that requires careful management and co...
away home 方式家庭 [translate] aLed光源,节能环保 Led photosource, energy conservation environmental protection [translate] a China moves to bring accounting and auditing practices in line with international standards. 中国移动带来会计和验核实践根据国际标准。 [translate] ...
Auditing supervision. Auditing organs at each level inspect budget performance, audit the final accounts and the revenues and expenditures of the departments at their level and of lower-level governments. Fiscal and accounting supervision. Financial departments are legally empowered to supervise the enforc...