第三章 業(yè)務(wù)準(zhǔn)則與質(zhì)量控制準(zhǔn)則

第三章

中國注冊(cè)會(huì)計(jì)師業(yè)務(wù)準(zhǔn)則與質(zhì)量控制準(zhǔn)則主要內(nèi)容：

1、中國注冊(cè)會(huì)計(jì)師業(yè)務(wù)準(zhǔn)則體系2、會(huì)計(jì)師事務(wù)所質(zhì)量控制準(zhǔn)則中國注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則體系中國注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則體系包括兩部分：（一）中國注冊(cè)會(huì)計(jì)師業(yè)務(wù)準(zhǔn)則（二）會(huì)計(jì)師事務(wù)所質(zhì)量控制準(zhǔn)則一、中國注冊(cè)會(huì)計(jì)師業(yè)務(wù)準(zhǔn)則體系

（一）業(yè)務(wù)準(zhǔn)則體系構(gòu)成

中國注冊(cè)會(huì)計(jì)師業(yè)務(wù)準(zhǔn)則鑒證業(yè)務(wù)準(zhǔn)則相關(guān)服務(wù)準(zhǔn)則執(zhí)行商定程序代編財(cái)務(wù)信息鑒證業(yè)務(wù)基本準(zhǔn)則審閱準(zhǔn)則其他鑒證業(yè)務(wù)準(zhǔn)則審計(jì)準(zhǔn)則（富二日）寸鑒舌證汪業(yè)伐務(wù)有基公本妨準(zhǔn)逃則1狀、鑒撈證等業(yè)涼務(wù)育的夜定昏義矮和玻目梳標(biāo)（個(gè)1睡）席定紡義沃：鑒巨證特業(yè)掘務(wù)是伙指鋤注適冊(cè)根會(huì)照計(jì)統(tǒng)師雙對(duì)婦鑒徒證測(cè)對(duì)畝象腸信郵息茄提柄出竟結(jié)吐論葉，怠以棋增伏強(qiáng)區(qū)除平責(zé)愚任尋方者之售外謝的生預(yù)兵期饞使點(diǎn)用冬者狀對(duì)疲鑒挺證間對(duì)低象緊信賢息些信飾任童程霞度寇的棗業(yè)拴務(wù)奧。鑒與證與對(duì)耗象—啄—餅指躁鑒凱證尼的袍內(nèi)啊容講—驅(qū)—雄如衛(wèi)財(cái)挎務(wù)夢(mèng)狀靈況鋼、盜經(jīng)鑄營齊成掀果法、擱現(xiàn)興金蠶流牧量喪。鑒餐證拆對(duì)采象臭信吩息—洲—滑指旨按攔照彼標(biāo)裁準(zhǔn)谷對(duì)炭鑒泰證垂對(duì)折象騙進(jìn)戰(zhàn)行白評(píng)券價(jià)辟和傲計(jì)渣量腿的蓬結(jié)闖果鉤—抹—搭如俯財(cái)君務(wù)矩報(bào)獸表鑒姜證秒業(yè)脆務(wù)封與傭相照關(guān)雅服尚務(wù)節(jié)的結(jié)區(qū)尋別區(qū)別鑒證業(yè)務(wù)相關(guān)服務(wù)1.業(yè)務(wù)涉及的關(guān)系人不同

責(zé)任方、預(yù)期使用者及CPA

客戶和CPA2.業(yè)務(wù)關(guān)注的焦點(diǎn)不同

財(cái)務(wù)信息的質(zhì)量財(cái)務(wù)信息的收集、分類和匯總3.保證程度不同

對(duì)財(cái)務(wù)報(bào)表不存在重大錯(cuò)報(bào)提供合理保證不對(duì)財(cái)務(wù)信息提供任何程度保證4.獨(dú)立性要求不同

有要求一般無要求1磁、鑒援證痰業(yè)駐務(wù)皺的涌定法義圈和擺目果標(biāo)（條2澤）弱目慰標(biāo)合拐理準(zhǔn)保鐵證似—王—是映注狠冊(cè)攏會(huì)慰計(jì)單師硬將政鑒墊證描業(yè)咐務(wù)悟風(fēng)糧險(xiǎn)墳降唯至慈該釣業(yè)辟務(wù)帆環(huán)愧境冷下縱可菌接抗受犯的虎低慎水歐平弄，員以哪此識(shí)作矛為愈以積巾極許方與式提毛出帶結(jié)戲論趁的布基恥礎(chǔ)鑄。眼如朱財(cái)訓(xùn)務(wù)閑報(bào)磚表備審畜計(jì)壤業(yè)夠務(wù)獸，焦對(duì)泥審燦計(jì)喪后犁的隱歷況史述財(cái)仆務(wù)摧信揮息刃提跟供賤高授水彩平宵保奸證液。有然限險(xiǎn)保鉛證姓—休—是概注項(xiàng)冊(cè)繩會(huì)培計(jì)善師匹將紋鑒機(jī)證警業(yè)鑼務(wù)紛風(fēng)齡險(xiǎn)妙降劫至撈該襖業(yè)聽務(wù)航環(huán)靜境槐下例可艇接賊受獅的日水野平去，斗以垮此順作哀為捎以消燙極披方梅式提友出叨結(jié)方論脾的食基穩(wěn)礎(chǔ)賊。士如暴審恨閱旦業(yè)艘務(wù)漠，酬對(duì)刷審但閱鹿后動(dòng)的次歷訊史期財(cái)止務(wù)臥信奮息沈提識(shí)供醉低城于裙高禍水灣平煮的唇?？ㄗC犯。2務(wù)、業(yè)板務(wù)密承祖接掌落握背業(yè)顏務(wù)施承牲接卷的迎5霜個(gè)劈燕條士件絨：（房誠1雨）姨鑒諒證寶對(duì)賀象扁適頃當(dāng)角；（頑2挖）倦使姥用符的本標(biāo)絹準(zhǔn)死適扣當(dāng)滑且掙預(yù)攤期瓶使衫用范者曲能響夠晴獲借取睛該逝標(biāo)過準(zhǔn)喉；（治3企）鄙注跟冊(cè)項(xiàng)會(huì)旁計(jì)撒師立能月夠籌獲厲取號(hào)充幫分股、島適守當(dāng)屠的練證記據(jù)虜以雖支顏持臥其冷結(jié)匙論懇；（較4壯）越注搬冊(cè)賓會(huì)棄計(jì)陵師策的拔結(jié)涌論藏以肯書腸面?zhèn)鋱?bào)深告罪形煉式須表恐述興，播且謎表誓述煩形伐式企與佩所灣提兔供丸的當(dāng)保萄證逐程冰度買相渴適棒應(yīng)船；（者5兇）逗該最業(yè)知?jiǎng)?wù)怨具板有社合凱理哲的案目不的菜。以勝下街五爭(zhēng)點(diǎn)根被輩稱渡為獨(dú)“豈鑒辜證屆業(yè)跌務(wù)然要喪素?！倍?爹、鑒再證螞業(yè)拔務(wù)狗的點(diǎn)三箱方閃關(guān)霉系①包復(fù)括返注尸冊(cè)寄會(huì)圍計(jì)序師都、司責(zé)奶任苗方溪和何預(yù)梅期福使禿用租者襯。（螺1辦）假注暖冊(cè)仁會(huì)兔計(jì)貧師健—麻—是奸指邊取界得濃注蹦冊(cè)豎會(huì)項(xiàng)計(jì)詢師展證有書蘋并臟在萍會(huì)國計(jì)駕師惜事它務(wù)欠所乒執(zhí)森業(yè)剃的慕人灶員擺，止有遙時(shí)刊也狀指鳴其隸所僻在童的劫會(huì)芽計(jì)姜師續(xù)事絕務(wù)攝所備。（狼2口）菜責(zé)跡任圍方磁—縣—大磨多冬數(shù)覺情向況筆下綱指種被盞鑒萌證協(xié)單珍位沖的管瘋理燦層。（喉3劍）名預(yù)盲期礎(chǔ)使峽用妨者就—賽—是早指痰預(yù)錯(cuò)期醫(yī)使松用炎鑒放證攪報(bào)沸告導(dǎo)的手組疑織獸或獵人慰員被。雹如盛：股波東、責(zé)律任檔方、債浴權(quán)襲人、監(jiān)文管娃機(jī)摟構(gòu)等4管、鑒姐證料對(duì)厭象②（蛋1帝）歲鑒蔽證叛對(duì)困象柔與君鑒賓證釋對(duì)臟象圍信暑息普的自形昆式主聚要沙包充括們5港方怒面錫：當(dāng)裁鑒喂證巡壽對(duì)棄象山為財(cái)勁務(wù)柱業(yè)兆績(jī)氧或毅狀機(jī)況時(shí)—上—多鑒止證授對(duì)腳象刃信緩息刊為晨：財(cái)蹤蝶務(wù)疑報(bào)客表當(dāng)券鑒嫂證顏對(duì)傍象為摔企估業(yè)靠的股運(yùn)扒營趁情東況時(shí)—敘—際鑒姨證日對(duì)仁象追信忍息印為背：效百率筒或極效夜果獨(dú)的晴關(guān)丸鍵賠指垂標(biāo)當(dāng)巧鑒躲證直對(duì)氏象繡為物淡理鉛特婚征時(shí)—影—洲鑒控證撒對(duì)蔽象水信朱息返為充：物冊(cè)理喚特滅征噴的捉說睛明薦文況件當(dāng)商鑒埋證價(jià)對(duì)繡象諸為企猛業(yè)狗內(nèi)醬部扣控佩制承系蝦統(tǒng)時(shí)—元—?dú)㈣b鐘證冒對(duì)跨象匯信襯息班為撥：該難系炎統(tǒng)混有瓜效括性雅的宵認(rèn)辰定當(dāng)銅鑒庸證符對(duì)張象白為一袖種悶行倘為時(shí)杰（鎮(zhèn)如兆遵疑紀(jì)從守它法危）—蘇—破鑒捉證尺對(duì)錘象后信之息嗓為移：對(duì)噸法做律得法輪規(guī)賞遵得守淋情尺況剃或叉執(zhí)殲行警效慶果琴的灘聲汪明。4吸、鑒須證剃對(duì)本象蒸②（鴿2鼓）封鑒蠶證耳對(duì)蕉象稍特世征鑒刃證父對(duì)妥象蔽具升有鳴不災(zāi)同鍵特?fù)u征豬，至可蜻能陶表開現(xiàn)癢為定慘性稠或隱定店量、客臂觀或主哀觀、歷友史剃或休預(yù)蝦測(cè)、時(shí)渣點(diǎn)虛或清期欄間。例獅如鵲：—板—博當(dāng)完鑒片證圈對(duì)析象載為侵法汁規(guī)慎遵不守魄的迷情演況愚時(shí)蛇，欺它瞧的掠特腰征友是株“婦？尊”特?！獞K—捏當(dāng)柱鑒組證遣對(duì)絨象腥為蹄企盡業(yè)池的虜財(cái)煉務(wù)架業(yè)寶績(jī)湯或菠財(cái)爽務(wù)催狀冤況從時(shí)賴，莊它圍的娛特現(xiàn)征秒是慚“喜？廊”恨?！琛o當(dāng)糧鑒涼證可對(duì)死象六為冤企擾業(yè)們未絹來稼的趴盈碌利誘能睜力劃時(shí)烏，準(zhǔn)它碌的齡特推征蜂就址是防“雁？攪”—辛—帖當(dāng)姿鑒渡證給對(duì)秀象夠?yàn)榭黄髱艠I(yè)捕歷著史筑財(cái)合務(wù)育狀陵況吼時(shí)絡(luò)，毫它杠的挑特桐征熄就墓是僵“則？雕”—勇—培當(dāng)桂鑒適證貧對(duì)胳象丙為斥企獻(xiàn)業(yè)鉗注效冊(cè)友資右本網(wǎng)的禾實(shí)奔收渴情炎況版時(shí)樸，餃它叫的閑特昨征瓜是寶“還？本”服?！伞飘?dāng)顛鑒霸證劈燕對(duì)鉛象層為洋企疑業(yè)液內(nèi)殖部脹控作制去過井程特時(shí)甚，架它攝的告特唐征予是協(xié)“次？稅”召。4聚、鑒簽證育對(duì)第象幅②（諸3蠢）歡適院當(dāng)迎的遞鑒翼證鋼對(duì)淺象出應(yīng)務(wù)當(dāng)柱具牙備殲的哨條迫件—暗—棉鑒蕉證流對(duì)殼象哈可憂以倘識(shí)轟別脊；—肆—涂不疾同椒的亂組姨織販或培人獸員猛對(duì)男鑒嶼證炸對(duì)跑象氣按救照偽既喘定民標(biāo)艦準(zhǔn)遣進(jìn)框行直評(píng)牽?jī)r(jià)敲或泄計(jì)孕量夠的粱結(jié)走果盼合作理綢一難致季；—駛—角注旅冊(cè)匙會(huì)爽計(jì)灰?guī)煶芫雺蛩偈詹m集零與竄鑒歡證熱對(duì)包象食有虹關(guān)壁的呆信旅息慨，扇獲朝取駕充擱分登、詢適百當(dāng)慈的岔證膜據(jù)遙，狗以怕支諒持蠢其驗(yàn)提削出丟適犁當(dāng)催的尸鑒孫證逝結(jié)忽論吃。5暗、晝標(biāo)治準(zhǔn)梢③標(biāo)訴準(zhǔn)沙，指赴用賀于拾評(píng)掠價(jià)下或破計(jì)圖量背鑒逆證剃對(duì)沒象洲的較基漲準(zhǔn)途，敲當(dāng)卵涉擱及撈列抽報(bào)達(dá)時(shí)可，咳還金包候括鉛列報(bào)報(bào)沙的殲基托準(zhǔn)陜。其泰特泊點(diǎn)：—艙—量相險(xiǎn)關(guān)趨性—努—滾完色整巖性—工—木可享靠鑰性—穗—秒中弊立珍性—橫—產(chǎn)可樓理極解懇性6肺、魯證低據(jù)飄④注確冊(cè)束會(huì)舅計(jì)韻師慢應(yīng)伸當(dāng)劑以并職茄業(yè)吩懷薯疑石態(tài)帳度帖計(jì)形劃撥和陵執(zhí)蔬行偉鑒窮證誰業(yè)糾務(wù)賽，照獲祖取屠有曠關(guān)伏鑒燃證赴對(duì)飲象戲信掃息倉是害否墾不庫存具在語重助大掘錯(cuò)拘報(bào)火的恐充快分罩、恢適纏當(dāng)逗的督證惕據(jù)千。7培、鑒簡(jiǎn)證絡(luò)報(bào)綠告⑤注質(zhì)冊(cè)若會(huì)寒計(jì)揀師郊應(yīng)誤當(dāng)敬出互具墨含韻有狼鑒供證振結(jié)適論逆的什書圣面娃報(bào)符告衡，午該距鑒似證明結(jié)醋論且應(yīng)姥當(dāng)屯說喘明翠注什冊(cè)泄會(huì)努計(jì)株師臥就平鑒察證虧對(duì)濤象貞信僑息迅獲譜取碑的掛保羅證坦。二壞、診會(huì)莖計(jì)峽師悄事丟務(wù)牙所址業(yè)宇務(wù)陪質(zhì)阿量灘控碗制（跳一滋）溝質(zhì)累量訴控始制奏準(zhǔn)伯則券的插定崇義會(huì)下計(jì)召師蝕事除務(wù)站所敢為梢了妹確扔保真審搬計(jì)貴質(zhì)百量涼符損合言業(yè)墊務(wù)殼準(zhǔn)而則掠的沸要甜求膽而深建秧立踐和呼實(shí)守施速的共控?fù)嶂茋@政長策站和織程吸序舅的抗總丙稱梯。（旺二顧）鴉業(yè)希務(wù)當(dāng)質(zhì)憲量鞏控棄制嚴(yán)制層度肉的睛要隱素四（返7蕉方肉面抖）1飲、川對(duì)躍業(yè)劉務(wù)趣質(zhì)稀量益承恰擔(dān)嗽的翅領(lǐng)碑導(dǎo)擦責(zé)世任2無、顧職鉆業(yè)政道桑德續(xù)規(guī)帖范（龜二根）銀質(zhì)樓量俯控體制蓋制謙度狗的威要芝素3團(tuán)、柴客形戶斥關(guān)湊系繪和脈具馬體輩業(yè)廉務(wù)昌的獨(dú)接望受釘與彎保吳持（順1弦）點(diǎn)考舅慮稈客腫戶爽的傭誠秒信畫—董—銷如啊商蠻業(yè)驅(qū)信匪譽(yù)乏、億對(duì)辣內(nèi)棵部蕉控答制首環(huán)角境噸的金態(tài)攜度大穗家潔考招慮遭一嘗下藍(lán)怎陡樣學(xué)獲緊取雙這妨些斤信是息釣?zāi)啬停俊呐c芬前湊任尸C酒P丹A害溝猶通—編—速向喘監(jiān)送管餓、旱金蹄融好機(jī)銀構(gòu)恢、唯法閥律沉顧莫問罪詢唐問—樸—宜從肅數(shù)詞據(jù)漁庫亮搜協(xié)索斬其扮背蔬景身資守料蚊（唯如臣年炎、宿中元報(bào)門）（礎(chǔ)2利）羨考身慮牲是翠否脹具羊備禁執(zhí)凱業(yè)援必泡備催素?cái)r質(zhì)桶、事專潑業(yè)萬勝請(qǐng)任限能胸力說、隊(duì)時(shí)蕩間各、肅資稍源（丙3存）不考肢慮飲能劇否鋼遵估守您職番業(yè)蘇道壩德或規(guī)激范劣—微—卻是山否孝會(huì)拜有網(wǎng)利馬益焦沖已突（躲二漂）六質(zhì)武量丸控巡壽制累制靈度徒的茅要翻素4罪、片人桂力索資狡源會(huì)肆計(jì)駐師職事帽務(wù)份所精制其定妖的剃人踏力義資靈源疑政跳策院和犁程朗序皮應(yīng)始當(dāng)痛解但決幣下漁列咳人撕事案問鉛題武：（已1色）鼓招帥聘艙—矛—謎人笛力黨資功源集管佩理哥中狀的養(yǎng)首穗要母環(huán)鞠節(jié)禽，忌根愛據(jù)番需凳求位招復(fù)聘虧人南才駱。（糞2匠）業(yè)人族員箭素殖質(zhì)（飄3兇）毯專轟業(yè)范勝峰任額能員力（均4鬼）畫職位業(yè)淺發(fā)舞展（貍5江）殊業(yè)概績(jī)眨評(píng)灶價(jià)殘—乖—若使灘員哭工昨知沒曉奔事香務(wù)萍所圣的庸期扁望盼值（熄6沒）早晉語升晴—紗—睜明勝確盒晉斤升惑途致徑沸，幫如束A鄉(xiāng)豐級(jí)程、子B德級(jí)屢、畜C辛級(jí)督、糟D撥級(jí)監(jiān)的軍標(biāo)魂準(zhǔn)（趴7憂）瞇薪撓酬限—況—珠明虜確蔬薪訂酬陳制套定誼標(biāo)互準(zhǔn)瞇及夸加獵薪夕標(biāo)涉準(zhǔn)堆（旗3濱0煮－霸3枕8飼％配）（計(jì)8臺(tái)）等人伸員唐需說求版預(yù)貨測(cè)（量二嘉）傲質(zhì)斗量榜控乳制什制根度雪的炎要知素5殼、馬業(yè)咽務(wù)誤執(zhí)習(xí)行差—致—裙項(xiàng)高目怒組抵的紫委批派6熊、仗業(yè)壤務(wù)牌工栽作殼底搞稿7叫、尿監(jiān)匯控（反三貌）緞業(yè)僵務(wù)往準(zhǔn)睜則折與本質(zhì)油量駛控池制耽準(zhǔn)演則利的辛關(guān)櫻系聯(lián)拐系1班、往兩緣瑞者定都趨是國注跟冊(cè)途會(huì)呀計(jì)回師剝執(zhí)洲業(yè)糖規(guī)正范獲體嘩系嘴的父組放成命部失分