中国注册会计师执业准则应用指南2010（英文版）

　　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

　　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，主要内容包括了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.